Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Riset Akuntansi Aksioma

PENGARUH CORPORATE GOVERNANCE DAN INTANGIBLE ASSETS TERHADAP FINANCIAL DISTRESS Hasniati, Hasniati; Inapty, Biana Adha; Indriani, Eni
Jurnal Riset Akuntansi Vol 16 No 1 (2017): Aksioma - Accounting Journal Research, Juni 2017
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v16i1.31

Abstract

The objective of this study is toexamine the influence of corporate governance and intangible assets to ward financial distress. Corporate governance in this study is measured by board of directors, independent board, institutional ownership, managerial ownership and the audit committee. Intangible assets used in this study are measured by allintangible assets owned by the company. The populationin this study is all manufacturing companies listed on the Indonesia Stock Exchange, which continuously published financial statements in 2010-2012. Based on purposive sampling method, the sample consisted of 21companies in the period 2010-2012 in order to obtain 63 observation data. Financial distress in this studyis measured by the AltmanZ-score. Hypothesis testing based on multiple linearr egressions showed that the board of directors and independent board have positive influence on financial distress. The result also showed that managerial ownership has negative influence on financial distress, while institutional ownership, audit committee and intangible assets has no influence on the financial distress.
Co-Authors A. Muin, Muhammad Irham Abbas, Risma Abdullah, Muh Tang Abdullah, Muh.Tang Abdullah, Nurjannah Abdullah, Tang Abubakar, Achmad Adam Adam Adam, Aenal Fuad Agussalim, Anggit Aulia Ahmad Ismail Ahmad, Badu Ahyar Muawwal Alwiah Musdar, Izmy Amalia , Ayu Andi Patta Yusuf Anniza, Nurul Asnuddin, Asnuddin Astina Astina, Astina Bahrul Ulum Ilham, Bahrul Ulum Biana Adha Inapty, Biana Adha Daud, Jumerti Debi Novita Siregar Endang Sari, Endang Eni Indriani Fernanda, Raisya Putri Fitriani Fitriani Gita Susanti, Gita Haerul, Haerul Haning, Mohamad Thahir Haning, Mohammad Tahir Harbaeni, Harbaeni Hasriati Hasriati, Hasriati Hayati Hayati Ibrahim , Akmal Ibrahim, Akmal Ibrahim, Muh Akmal Ibrahim, Muh. Akmal Ibrahim, Muhammad Akmal Irmawati Irmawati Iskandar Iskandar Iskandar, Didik Istiqomah, Nurmala Kada, Maria Kurnyata Rante Karman Lanani Kasogi, Muh Adnan Khalisah Latuconsina, Nur Kherunnisa, Kherunnisa Koichi, Ohashi Leni Saleh, Leni Lilianti, Lilianti Majid, Ahmad Farham Mappisabbi, Muhammad Fadli Masriadi, Masriadi Mayasari, Hartini Monalisa Monalisa Mubasyisyir, Mubasyisyir Muh. Yunus Muhammad Rusdi Nara, Nurdin Nursalam Nursalam oktamarina, lidia Pagarra, Firman Pamita Sari, Rinanthy Pamuti Pamuti Pauzi, Rizal Pulubuhu, Dwia Aries T Putera, Arifin Fajar ramadani, Novita Renny Renny Rianti, Desi Saldy Yusuf Sarty Siti Nurbaya Sitinjak, Hasnah Sri Wahyuni sukri Sukri, sukri Sumiratin, Endang Suratmi, Lily Syahriani Syahriani, Syahriani Syahribulan Syahribulan, Syahribulan Syahruddin Syahruddin Syarbiah, Sarty T. Tikson, Deddy Tamma, Sukri Tikson, Deddy T. Usman Usman W, Muhammad Fahreza Waicang, Rode Winarto, Wilson Yacoline Pailungan, Ferly