ANALISIS MEKANISME CORPORATE GOVERNANCE PADA PERUSAHAAN YANG MENGALAMI KONDISI FINANCIAL DISTRESS

Abstract

Tujuan penelitian ini adalah untuk menganalisis pengaruh kepemilikan managerial, kepemilikan institusional, ukuran dewan direksi dan ukuran dewan komisaris terhadap finansial distress perusahaan. Data yang digunakan adalah data sekunder dari laporan keuangan perusahaan yang terdaftar di BEI tahun 208 – 2010. Sampel dipilih dengan metode purposive sampling sebanyak 16 perusahaan. Hasil penelitian menunjukkan bahwa kepemilikan manajerial, kepemilikan institusional, ukuran dewan direksi dan ukuran dewan komisaris secara simultan berpengaruh terhadap kondisi financial distress . Kepemilikan manajerial tidak berpengaruh secara signifikan terhadap kondisi financial distress . Kepemilikan institusional tidak berpengaruh secara signifikan terhadap kondisi financial distress . Ukuran dewan direksi berpengaruh secara signifikan terhadap kondisi financial distress . Ukuran dewan komisaris tidak berpengaruh secara signifikan terhadap kondisi financial distress . Abstact The purpose of this study was to analyze the influence of managerial ownership , institutional ownership , board size and board of commissioners size to the condition of financial distress . The datas used in this study were secondary data from the Indonesia Stock Exchange (BEI) which were financial reports of listed companies in 2008 until 2010 at BEI. Samples were taken by purposive sampling method. The samples used in this research are 16 companies. The results show managerial ownership, institutional ownership, board size, board of commissioners size simultaneously affect the condition of financial distress. Managerial ownership variable do not significantly affect the condition of financial distress. Institutional ownership do not significantly affect the condition of financial distress. Board size significantly influence the condition of financial distress. Board of commissioners size do not significantly affect the condition of financial distress.

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