| dc.contributor.advisor | GUNAWAN, BARBARA | |
| dc.contributor.author | AGUSTINO, ENDRAWAN | |
| dc.date.accessioned | 2017-05-06T03:01:14Z | |
| dc.date.available | 2017-05-06T03:01:14Z | |
| dc.date.issued | 2017-01-24 | |
| dc.identifier.uri | http://repository.umy.ac.id/handle/123456789/10324 | |
| dc.description | Penelitian ini bertujuan untuk menguji dan menemukan bukti empiris mengenai pengaruh rasio keuangan dan mekanisme good corporate governance yang terdiri dari current asset to current liabilities, net income to total asset, total liabilities to total asset, inventory turnover, sales growth, kepemilikan institusional, kepemilikan manajerial, dan ukuran dewan direksi dalam memprediksi kondisi financial distress pada seluruh perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2012-2015. Data yang digunakan dalam penelitian ini merupakan data sekunder berupa data dari perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia. Sampel yang digunakan berjumlah 15 perusahaan selama empat tahun periode penelitian, sehingga data yang diperoleh adalah 60 perusahaan. Sampel tersebut dipilih dengan menggunakan metode purposive sampling. Uji analisis yang digunakan adalah regresi logistik (logistic regression) dengan tigkat signifikansi sebesar 5% (0,05) dengan alat pengujian SPSS 23.00.
Berdasarkan hasil penelitian dan analisis yang telah dilakukan dapat disimpulkan bahwa rasio current asset to current liabilities dan rasio total liabilities to total asset berpengaruh secara positif terhadap kondisi financial distress, rasio net income to total asset berpengaruh secara negatif terhadap kondisi financial distress. Sedangkan variabel rasio inventory turnover, rasio sales growth, kepemilikan institusional, kepemilikan manajerial, dan ukuran dewan direksi tidak berpengaruh terhadap kondisi financial distress. | en_US |
| dc.description.abstract | This research aimed to test and find empiric evidence about the influence of financial ratios and corporate governance mechanism which consist of current asset to current liabilities, net income to total asset, total liabilities to total asset, inventory turnover, sales growth, institutional ownership, managerial ownership, and board of directors to predict financial distress condition in firm all mining the registered on the Indonesia Stock Exchange in period 2012-2015. Data which used in this research are secondary data such annual report from the mining company which has registered in Indonesian Stock Exchange. The sample that used on this research are 15 companies for four years period of research, thus the data that have been achieved are 60 companies. Those samples selected using the method of purposive sampling. Test of analysis used logistic regression with the significant level up to 5% (0,05) and using experiment tools SPSS resulting 23.00.
Based on the result of this research and analysis which has done by the writer, we can conclude that current asset to current liabilities ratio and total liabilities to total asset ratio will positively affected to financial distress condition, net income to total asset ratio will negatively affected to financial distress condition. However, variable inventory turnover ratio, sales growth ratio, institutional ownership, managerial ownership, and board of directors would not affect to financial distress condition. | en_US |
| dc.publisher | FE UMY | en_US |
| dc.subject | current asset to current liabilities ratio, net income to total asset ratio, total liabilities to total asset ratio, inventory turnover ratio, sales growth ratio, institutional ownership, managerial ownership, board of directors, and financial distress. rasio current asset to current liabilities, rasio net income to total asset, rasio total liabilities to total asset, rasio inventory turnover, rasio sales growth, kepemilikan insitusional, kepemilikan manajerial, ukuran dewan direksi, dan financial distress. | en_US |
| dc.title | ANALISIS PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS (Studi Empiris pada Perusahaan Pertambangan yang terdaftar di Bursa Efek Indonesia Tahun 2012-2015) | en_US |
| dc.type | Thesis
SKR
103 | en_US |
