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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Ilmiah Akuntansi dan Finansial Indonesia Journal of Islamic Accounting and Tax (JIATAX) Jurnal Akademi Akuntansi (JAA) INNOVATION RESEARCH JOURNAL DedikasiMU: Journal of Community Service Jurnal Ekonomi, Teknologi dan Bisnis JURNAL EKONOMI BISNIS DAN MANAJEMEN Indonesian Vocational Research Journal Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Journal of Culture Accounting and Auditing Jurnal Pengabdian Manajemen Jurnal Ekonomi Bisnis dan Manajemen Proceeding UMSurabaya
Umaimah Umaimah
Fakultas Ekonomi Dan Bisnis Universitas Muhammadiyah Gresik
Religion Humanities Astronomy Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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Journal : proceeding umsurabaya

 1 
PENGARUH UKURAN KOMITE AUDIT, FREKUENSI PERTEMUAN KOMITE AUDIT DAN REPUTASI AUDITOR DALAM MEMPREDIKSI FINANCIAL DISTRESS Nur Rizqiani; Umaimah Umaimah
PROCEEDING UMSURABAYA Prosiding Nasional " Perspektif Digitalisasi, Ekonomi, Dan Bisnis Pasca Pandemi"
Publisher : Universitas Muhammadiyah Surabaya

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Abstract

ABSTRACT   This research aims to analyze the effect of audit committee size, frequency of meetings of audit committe and auditor reputation to predict financial distress. This research used annual report of the manufacturing companies listed on Indonesia Stock Exchange at the period of 2018-2020. The technique of selecting samples in this research uses purposive sampling and analyze data using logistic regression analysis. The result of this research showed that frequency of meetings of committee audit has an effect on the financial distress condition. While audit committee size and auditor reputation doesn’t has an effect on the financial distress condition. Keywords        : Audit Committee Size; Auditor Reputation; Financial Distress; Frequency of Meetings of Audit CommitteeABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh ukuran komite audit, frekuensi pertemuan komite audit dan reputasi auditor dalam memprediksi financial distress. Dengan menggunakan laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018-2020. Teknik pengambilan sampel pada penelitian ini menggunakan metode purposive sampling, dan data yang diperoleh diuji menggunakan regresi logistik. Hasil penelitian ini menunjukkan bahwa variabel frekuensi pertemuan komite audit berpengaruh terhadap financial distress. Sedangkan variabel ukuran komite audit dan reputasi auditor tidak berpengaruh dalam memprediksi financial distress. Kata Kunci                  : Frekuensi Pertemuan Komite Audit; Kesulitan Keuangan; Reputasi Auditor; Ukuran Komite Audit.  
Co-Authors Abid Naufal Firdaus Wahana Putra Alfiana Safitri Anita Perdana Apriliyah Nur Hanifah Ara Faridah Nur Sausan Aska Diah Retno Febriantini Dinda Deby Ramadhani Egha Nurwati Fellyana Nadia Putri Hardini Indah Roshita Koerul Rahmawadin M. Alvinnur Azizi Maulidah Nabilah Moh. Agung Surianto Muchammad Dava Rachmawan Muhammad Aufa Mu’minatus Sholikah Neny Jayanti Niken Gladis Sholikhati Nur Afifah Awaliyah Nur Kholidatul Aliyah Nur Layli Fitria Nur Rizqiani Nuri Ari Hidayat Nyimas Wardatul Afiqoh Risca Nur Wahyuni Suwarno Suwarno Tumirin Yuyun Triwahyuni