PENGARUH KOMITE AUDIT, PROFITABILITAS, ARUS KAS OPERASI DAN INFLASI TERHADAP FINANCIAL DISTRESS
(Studi Empiris Pada Perusahaan Property Dan Real Estate yang Terdaftar
di Bursa Efek Indonesia Tahun 2012 – 2018)
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Institusion
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Author
Irmayanti, Rezky
Subject
Akuntansi Keuangan
Datestamp
2020-11-09 05:43:47
Abstract :
Penelitian ini bertujuan untuk mengetahui pengaruh komite audit, profitabilitas, arus kas operasi dan inflasi terhadap financial distress pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2012 sampai dengan 2018. Metode analisis pada penelitian ini menggunakan analisis regresi logistik dengan SPSS 26. Populasi dari penelitian ini adalah perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2012 sampai dengan 2018. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 21 perusahaan sehingga total observasi pada penelitian ini sebanyak 147 observasi. Hasil penelitian menunjukkan bahwa variabel komite audit berpengaruh positif signifikan terhadap financial distress. Sedangkan, variabel profitabilitas dan arus kas operasi berpengaruh negatif signifikan terhadap financial distress dan variabel inflasi tidak berpengaruh terhadap financial distress. Kemudian, variabel komite audit, profitabilitas, arus kas operasi dan inflasi secara bersama-sama (simultan) berpengaruh terhadap financial distress. This study is aimed to determine the effect of the audit committee, profitability, operating cash flow and inflation on financial distress in property and real estate companies listed on the Indonesia Stock Exchange from 2012 to 2018. The method of analysis in this study used logistic regression analysis with SPSS 26. The population of this study were property and real estate companies listed on the Indonesia Stock Exchange from 2012 to 2018. The sample was determined by purposive sampling method, with a total sample of 21 companies so that the total observations in this study were 147 observations. The results shows that the audit committee variable has significant positive effect on financial distress. Meanwhile, the variables of profitability and operating cash flow have significant negative effect on financial distress and the inflation variable has no effect on financial distress. Then, the audit committee variables, profitability, operating cash flow and inflation simultaneously (simultaneously) affected financial distress.
Penelitian ini bertujuan untuk mengetahui pengaruh komite audit, profitabilitas, arus kas operasi dan inflasi terhadap financial distress pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2012 sampai dengan 2018. Metode analisis pada penelitian ini menggunakan analisis regresi logistik dengan SPSS 26. Populasi dari penelitian ini adalah perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2012 sampai dengan 2018. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 21 perusahaan sehingga total observasi pada penelitian ini sebanyak 147 observasi. Hasil penelitian menunjukkan bahwa variabel komite audit berpengaruh positif signifikan terhadap financial distress. Sedangkan, variabel profitabilitas dan arus kas operasi berpengaruh negatif signifikan terhadap financial distress dan variabel inflasi tidak berpengaruh terhadap financial distress. Kemudian, variabel komite audit, profitabilitas, arus kas operasi dan inflasi secara bersama-sama (simultan) berpengaruh terhadap financial distress. This study is aimed to determine the effect of the audit committee, profitability, operating cash flow and inflation on financial distress in property and real estate companies listed on the Indonesia Stock Exchange from 2012 to 2018. The method of analysis in this study used logistic regression analysis with SPSS 26. The population of this study were property and real estate companies listed on the Indonesia Stock Exchange from 2012 to 2018. The sample was determined by purposive sampling method, with a total sample of 21 companies so that the total observations in this study were 147 observations. The results shows that the audit committee variable has significant positive effect on financial distress. Meanwhile, the variables of profitability and operating cash flow have significant negative effect on financial distress and the inflation variable has no effect on financial distress. Then, the audit committee variables, profitability, operating cash flow and inflation simultaneously (simultaneously) affected financial distress.
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