Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Riset Perbankan, Manajemen dan Akuntansi
Annisa Zabrina
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Komite Audit dan Karakteristik Keuangan terhadap Financial Distress Annisa Zabrina
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 5 No 2 (2021): Jurnal Riset Perbankan, Manajemen dan Akuntansi
Publisher : Sekolah Pascasarjana Perbanas Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jrpma.v5i2.100

Abstract

The purpose of this research is to analyze the effect of audit committee and financial characteristics on the financial distress. The sampling technique using purposive sampling from manufacturing sector companies listed on Indonesia Stock Exchange (IDX). The type of data is secondary data from IDX in the form of financial statements in the period of 2017-2018. Based on the sample selection from 186 companies, there are 250 samples were used in this research. Both the dependent variable financial distress and the independent variables audit committee, size, leverage, and growth are measured by the ratio scale. The data were processed and analyzed using multiple linear regression analysis by using SPSS. The result of this research shows that leverage has a positive effect on financial distress, audit committee has a negative effect on financial distress, while firm size and firm growth have no effect on financial distress. Keywords: Financial distress, audit committee, size, leverage, firm growth
Co-Authors