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Nurmala Ahmar
Universitas Pancasila
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The Role of the Audit Committee on Determinants Financial Distress with Zmijewski Model Erik Hermawan; Nurmala Ahmar; M. Ardiansyah Syam
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3598

Abstract

This study is a quantitative study that aims to determine, analyze, prove, and test the company's health status on the effect of Current Ratio, Debt to Equity Ratio, and Return on Assets on financial distress with the Audit Committee as a Moderating Variable. The analysis in this study uses the Zmijewski model. Where the Zmijewski (1984) model uses ratio analysis that measures the performance, leverage, and liquidity of a company for its prediction model. The data used in this study is secondary data originating from the annual reports of state-owned companies listed on the IDX (Indonesian Stock Exchange) for the 2014-2018 period. The results of this study indicate that the effect of the audit committee in moderating return on assets on financial distress is significant. Furthermore, the results of this study debt to equity ratio have a significant effect on financial distress. Meanwhile, the current ratio and return on assets have no significant effect on financial distress. The audit committee does not moderate the effect of the current ratio and debt to equity ratio on financial distress.
Co-Authors Abdul Kohar Acep Suherman Adi Wiratno Agoes, Sukrisno Agung Adma Wijaya Agung DINARJITO Agung Fajar Ilmiyono Agus Samekto Ali Rambe, Rois Mahbub Andri Prasetiyo Angga Prasetia Anggi Choirina Apollo Daito APRILLIA . Ardiansyah Ardiansyah Syam Ari Kamayanti Arsyiyanti, Nur Aulia Lathifa Ayu Priandari, Rida Bagus Ahmad Sudiro Bagus Sidantha Basri, Husen Benny Marciano Benny Marciano Burahman, Habi Calya Sekar Cris Kuntadi Danial Octavianto, Muhammad Darmansyah Darmansyah DARMANSYAH . Darminto, Dwi Prastowo Dede Misbah Dede Nursaman Denny Rianto Desyandri Desyandri Dewi Rejeki Diah Ekaningtyas Diah Permatasari Dian Firmansyah Dian Firmansyah Dian Hamida Dian Kurniasih Diyah Pujiati Djaddang, Syahril Dr, Darmansyah Dwi Prastowo Darminto Dwi Prastowo Darminto Elida Murni Elizach Citra Permatasari Endang Etty Merawati Endang Etty Merawati EP, Risda Liestianti Erik Hermawan Eris Juliansyah Etty Merawati, Endang Fadhilah, Khairul Fadila Kurniawati Findita Fitriaudi, Novieta Dwi Gatot Wahyu Nugroho Gayatri, Maria Hamida, Dian Hardiyanto, Nico Harnovinsah Harnovinsah Heni Pujiastuti Heri Triyono Herlan Herlan Herlina Wijayanti Herny Nurhayati I Gede Made Wirabrata Ika Trisnawati Immanuel Oky Nurcahyo Indah Masri Irdam Adha Ismail Chandra, Mohamad Jelita Citrawati Jihan JMV Mulyadi JMV Mulyadi JMV Mulyadi JMV. Mulyadi Joicenda Nahumury Junita Dinna Winnanda Juryani Hermalingga Juwita Citrawati Kosasih Laila Nur Rahimah LUTHFIANA MEYDA KUSUMA Lysandra, Shanti M. Ardiansyah Syam M. ARDIANSYAH SYAM M. Ardiansyah Syam Magu Oktavian Marciano, Benny Mardiana, Risa Maria Yuvianita Martin . Martin Martin Megawati Yulfitri Ayu Melly Roosmayani Mia Julia Putri Mochamad Handoko Moh. Ali Rahmani Mohamad Ismail Chandra Mombang Sihite Mombang Sihite Monang Nixon Haposan Tampubolon Muhammad Asyraf Muhammad Zacky Muhammad Zaky Mujiani, Sari Mulyadi, JMV. Nanang Shonhadji Nendy Pramita Shinta Nieken Herma Sari Niken Safitri Nita, Riski Aprilia Novieta Dwi Fitriaudi Nuraini Rochmania Nuraini Rokhmania Nuraini Rokhmania Nuraini Rokhmania, Nuraini Nurina Prawinin Tyas Patty, Brigitte Liony Pitoyo, Bayu Seno Prastowo Darminto, Dwi Primandita Fitriandi Puspita Romadhona Putri Alif Arifa Putri Nurul Ulfa Rahman, Abdu Ramadhani, Rizki Fitrah RAMDANI, DIAN Randy Kurnia Permana Rezky Amanda, Tiara Rianto, Denny Rifat, ahmad Riki Sumarsyah Riris Rollyna Gultom, Riris Rollyna Risa Mardiana Riski Aprilia Nita Rizki Fitrah Ramadhani Rizki Wijaya Roosmayani, Melly Rudi Setiyobono Ruhiyat, Endang Safinatunnayah, Zihan Ayu Sailendra Seful Komar Sepriahangga Wahyu Windharta Sepriahangga Wahyu Windharta Shanti Lysandra Shofiyah Sidantha, Bagus Silvia Rahmadani Silvia Rahmadani Siti Nurlatifah Siti Nurlatifah Siti Nurlatifah, Siti Soni Agus Irwandi sopian sopian Subehan, Achmad Sucipto, Tum Adriani Sudradjat, Sudrajat Sukrisno Agoes Sulaksono, Anggi Sulistyowati Sulistyowati Suratno , Suratno Suratno Suratno Suratno Susilawati Suyanto Suyanto Suyanto Suyanto Syahril Djadang Syam, Ardiansyah TRI ASTUTI Tri Widyastuti Tri Yudiman, Atika Triandi , Triwidyastuti Triwidyastuti Tum Adriani Sucipto Utami, Santi Yanuarti Wanlyeamin Arnold, Luturmas Wina Kristiani Winarta, Wiwiek Wiwiek Winarta Yuana Mandagie Yudhi Prasetiyo Yudy Dwi Santoso Yuyun Sunhayati Zulkifli Zulkifli Zulkifli