Pengaruh Karakteristik Komite Audit terhadap Financial distress: Studi Pada Perusahaan Property dan Real Estate Tahun 2017

Abstract

Kondisi kesulitan keuangan atau financial distress yaitu suatu kondisi yang terjadi sebelum perusahaan mengalami kebangkrutan. Penelitian ini bertujuan untuk mengetahui pengaruh empat karakteristik komite audit yaitu ukuran komite audit, independensi komite audit, frekuensi pertemuan komite audit dan jumlah ahli keuangan komite audit terhadap kondisi kesulitan keuangan atau financial distress perusahaan. Metode penelitian ini yaitu kuantitatif dengan teknik pemilihan sampel menggunakan metode purposive sampling. Terpilih 45 perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017 sebagai sampel penelitian. Uji hipotesis menggunakan regresi linier berganda dan analisis data menggunakan Statistical Product and Service Solutions (SPSS). Hasil penelitian menunjukkan bahwa karaktersistik ukuran komite audit mempunyai pengaruh negatif terhadap financial distress perusahaan sedangkan independensi komite audit, frekuensi pertemuan komite audit dan jumlah ahli keuangan komite audit berpengaruh positif terhadap financial distress yang dialami perusahaan

Financial distress is a condition which occurs before a company goes bankrupt. This research aims to discover the effects of the four characteristic of the audit committee, size of the audit committee, independence of the audit committee, frequency of audit committee meetings, and the number of audit committee financial experts, toward the company’s financial distress. This study is a quantitative research and then the samples were taken by purposive sampling. 45 (fourty five) property and real estate company listed on the Indonesian Stock Exchange were selected as the research samples. Multiple linier regression was used to test the hypothesis whereas Statistical Product and Service Solutions (SPSS) was used for the data analysis. The results show that the size of the audit committee had a negative correlation with the company’s financial distress while the independence of the audit committee, frequency of audit committee meetings and the number of the audit committee financial experts have positive correlations with the company’s financial distress.