HUBUNGAN KARAKTERISITIK KOMITE AUDIT TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2012

  • Pamella Treskawati Jurusan Akuntansi Fakultas Bisnis dan Ekonomika Universitas Surabaya
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Keywords: ukuran komite audit, independensi komite audit, frekuensi rapat dan pengetahuan di bidang akuntansi atau keuangan, krisis keuangan

Abstract

Penelitian ini bertujuan untuk menguji pengaruh karakteristik komite audit terhadap krisis keuangan. Karakteristik komite audit meliputi ukuran, Independensi, frekuensi rapat dan pengetahuan di bidang akuntansi atau keuangan. Data yang digunakan adalah data sekunder yang diperoleh dari laporan keungan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2010 hingga tahun 2012 yang diambil berdasarkan sampling sejumlah 228 perusahaan, dimana terdapat 39 perusahaan yang mengalami krisis keuangan, sedangkan sisanya adalah tidak krisis keuangan. Berdasarkan hasil analisis data menggunakan pengujian logistik regresi biner dapat disimpulkan bahwa karakteristik komite audit yaitu ukuran, Independensi, frekuensi rapat dan pengetahuan di bidang akuntansi atau keuangan. tidak memiliki pengaruh signifikan terhadap krisis keuangan  

This study aimed to examine the effect of the characteristics of the audit committee financial distress. Characteristics  of audit committee include Size, Independence, meet and literacy. The data used are secondary data obtained from financial reports companies listed in Indonesia Stock Exchange (IDX) from 2010 through 2012 were taken by purposive sampling of some 228 companies, of which there are 39 companies experiencing financial distress, while the rest are non-financial distress. Based on the results of data analysis using binary logistic regression testing, it can be concluded that the characteristics of the audit committee Size,Independence, meet and literacy does not have a significant influence on financial ditress.

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Published
2014-09-01
Issue
Vol. 3 No. 2 (2015): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (Maret)
Section
Bidang Akuntansi (AK)

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