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All Journal DIMENSIA: Jurnal Kajian Sosiologi Diponegoro Journal of Accounting
Melisa Rahmawati
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

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Analisis Pengaruh Karakteristik Komite Audit Terhadap Financial Distress Melisa Rahmawati; Marsono Marsono
Diponegoro Journal of Accounting Volume 3, Nomor 3, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1128.629 KB)

Abstract

The purpose of this research was to examine the impact of audit committee characteristics on financial distress.This research was replicated from the previous research, Rahmat et al., (2009). The difference between this research and the previous is in the sample and control variable. Previous study used listed companies in the Bursa Malaysia, while this research used only listed multinational manufacture companies in the Indonesia Stock Exchange in 2010-2012. In this research, control variable added is liquidity (based on the research of Fadhilah, 2013). The addition of these variable into research because these variable has influence on financial distress. This research is done to prove the influence of these variable on financial distress.. Population that use in this study is an entire company (non-banking) listed in Indonesia Stock Exchange in 2010-2012. Statistical data analysis method used is logistic regression. The hypotesis of this research is divided into five, size of audit committee, independence of audit committee member, frecuency of audit committee, number of fiancial literacy audit committee, and the hypothetical simultaneous effect on financial distress.The result of this research shows that size of audit committee and number of financial literacy audit committee have negatively significant influenced on financial distress. The frequency of audit committee and independence of audit committee member have no significant influence on financial distress. The control variable liquidity has negatively significant influenced on financial distress. The implications of this research indicate that size of audit committee and number of financial literacy audit committee have negatively impact to probability of financial distress. It is important to know the impact of audit committee characteristics on financial distress to minimize financial distress that occurred. 
Presentasi Diri Perempuan Muda Berstatus Janda di Kabupaten Kuningan Rahmawati, Melisa
Dimensia: Jurnal Kajian Sosiologi Vol. 14 No. 3 (2025): Vol. 14 No. 3 (2025): Dimensia: Jurnal Kajian Sosiologi
Publisher : Departemen Pendidikan Sosiologi FISHIPOL UNY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/dimensia.v14i3.89325

Abstract

Perempuan berstatus janda di Indonesia dan kebanyakan negara berkembang merupakan isu sosial di masyarakat. Penelitian ini menggunakan pendekatan kualitatif dengan analisis menggunakan teori dramaturgi Erving Goffman. Teknik yang digunakan dalam penelitian ini yaitu wawancara mendalam dan dokumen. Informan  terdiri dari delapan perempuan muda sedang/telah berstatus janda dan empat informan pendukung. Artikel ini bertujuan untuk menganalisis bentuk dan tujuan perempuan muda berstatus janda mempresentasikan dirinya di masyarakat. Penelitian ini menemukan bahwa perempuan berstatus janda mempresentasikan dirinya di masyarakat sebagai sosok yang mandiri, citra kuat dan ceria, penampilan rapih dan cantik, serta ibu yang bertanggung jawab dengan tujuan untuk menghindari stigma, menunjukkan citra yang positif, dan adanya tuntutan hidup. Widowhood in Indonesia and most developing countries is a social issue. This study uses a qualitative approach with an analysis of Erving Goffman's dramaturgical theory. The techniques used in this study are in-depth interviews and documentation. Informants consisted of eight young women who have been or are currently widowed and four supporting informants. This article aims to analyze the forms and purposes of self-expression of young widowed women in society. This study found that widowed women express themselves in society as independent figures, strong and cheerful, neat and beautiful, and responsible mothers with the aim of avoiding stigma, projecting a positive image, and meeting life's demands.
Co-Authors Marsono Marsono