Skripsi

PENGARUH KOMISARIS INDEPENDEN, DEWAN DIREKSI,KOMITE AUDIT DAN INTELLECTUAL CAPITAL TERHADAP FINANCIAL DISTRESS

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Penilaian

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Financial distress is a condition where the company's financial condition is in a crisis, it can also be said that the company has decreased funds in running its business which can be caused by a decrease in income from sales or results of operations carried out by the company to earn a profit. However, the income is not commensurate with the many obligations or debts that have matured. The purpose of this study is to determine the effect of independent board, board of directors, audit committee, and intellectual capital on financial distress. The object of this research is a retail company listed on the Indonesia Stock Exchange in 2017-2020. Based on the purposive sampling method and predetermined criteria, there were 15 companies selected as samples. The research hypothesis was tested using multiple linear regression analysis using SPSS 26. The results showed that independent commissioners and the board of directors had no effect on financial distress. Meanwhile, the audit committee and intellectual capital have a negative effect on financial distress.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2107001565	T57073	T570732021	Central Library (REFERENSI)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T570732021

Publisher

Inderalaya : Fakultas Ekonomi Universitas Sriwijaya., 2021

Collation

xxi, 99 hlm.; ilus., tab.: 28 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.07

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi
FINANCIAL DISTRESS

Specific Detail Info

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Statement of Responsibility

EM

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