| dc.contributor.author | RAHMAWATI, EVI | |
| dc.date.accessioned | 2017-09-21T14:08:37Z | |
| dc.date.available | 2017-09-21T14:08:37Z | |
| dc.date.issued | 2017-02-21 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/14937 | |
| dc.description | Proceeding International Conference Accounting and Finance (ICAF) 2017 | en_US |
| dc.description.abstract | The annual financial report is one tool used by the company in the disclosure of information, has a function as an oversight in the company's performance. In this study analyzes whether the size of the audit committee; the independence of the audit committee; frequency of meetings; financial literacy; liquidity; leverage and profitability of financial distress affect the annual financial statements. The population in this study using manufacturing companies listed on the Stock Exchange; KLSE and SGX period 2014-2015. The sampling technique used purposive sampling. The number of manufacturing companies that used a sample of 124 companies for a total of 284 on the Stock Exchange; 138 companies for a total of 498 companies on the KLSE and 98 companies for a total of 449 on the SGX annual financial statements. The study also analyzed the financial distress are affect the possibility of fraud. The population in this study using manufacturing companies listed on the Stock Exchange from 2014 to 2015 period. The sampling technique used purposive sampling. The amount of manufacture companies that used sample of 118 companies for a total of 284 annual financial statements.
The results of this study show that a significant leverage effect positive with a significant level of 5% in Indonesia and 5% in Singapore. There are differences in financial distress in Indonesia and Malaysia with a significant level 1%. There are differences in financial distress in Indonesia with Singapore with a significant level 1%. As for the size of the audit committee, the independence of audit committees, frequency of meetings, financial knowledge, liquidity, and profitability does not significantly affect the financial distress annual financial statements. | en_US |
| dc.description.sponsorship | UMY | en_US |
| dc.publisher | Prodi Akuntansi UMY | en_US |
| dc.subject | The size of the audit committee; the independence of the audit committee; frequency of meetings; financial literacy; liquidity; leverage, profitability, financial distress, and fraud | en_US |
| dc.title | PENGARUH RASIO KEUANGAN DAN EFEKTIFITAS KOMITE AUDIT TERHADAP FINANCIAL DISTRESS (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia, Malaysia, dan Singapura Periode 2014-2015) | en_US |
| dc.type | Presentation | en_US |
