Pengaruh Kompetensi Komite Audit dan Keberadaan Komite Kebijakan Corporate Governance Terhadap Financial Distress (Studi pada Industri Perbankan yang Terdaftar di Bursa Efek Indonesia)  

Oleh:

Septyani, Theresia Marchella ; Purwaningsih, Anna

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI - atma jaya
Dalam koleksi: Telaah Manajemen: Jurnal Riset & Konsep Manajemen vol. 7 no. 1 (May 2012), page 58-74.
Topik: Audit Committee; Corporate Governance Policy Committee; Financial Distress; Indonesian Banking
Fulltext: 58-74 (Bernard).pdf (8.62MB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: TT32.4 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This research aims at finding out the impact of the audit committee's competence and the impact of the corporate governance policy committee's existence on financial distress of the banking institution listed at the Indonesia Stock Exchange in the years of 2006-2010. The variable of the audit committee's competence is measured based on the committee's educational background and their resume in accounting and finance; the variable of corporate governance policy committee is measured with its existence; and, the variable of financial distress is measured with the proxy of interest coverage ratio. Logistic regression is used to test the hypothesis. The result shows that audit committee's competence influences negatively on the condition of financial distress; meanwhile, corporate government policy committee's existence does not influence the condition of financial distress.

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