ABSTRAK
PENGARUH MEKANISME GOOD COORPORATE GOVERNANCE TERHADAP KONDISI FINANCIAL DISTRESS PADA PERUSAHAAN
MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2012 – 2014
Penelitian ini bertujuan untuk mengetahui pengaruh mekanisme good coorporate governance terhadap kondisi financial distress. Penelitian ini mengambil sampel sebanyak 201 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2012 – 2014 yang dipilih melalui metode purposive sampling. Kondisi Financial Distress dilihat dengan memperhatikan Earning Pershare (EPS) perusahaan. Jika EPS negatif maka perusahaan mengalami kondisi financial distress dan demikian sebaliknya. Dalam penelitian ini Size, DER, ROA, merupakan variabel kontrol.Berdasarkan hasil penelitian dewan direksi dan ROA memiliki pengaruh signifikan terhadap kondisi financial distress.
Kata kunci : Good Coorporate Governance, Financial Distress, Earning Per Share, Size, DER, ROA, Dewan Direksi.
ABSTRACT
THE INFLUENCE OF GOOD CORPORATE GOVERNANCE MECHANISM AGAINTS FINANCIAL DISTRESS.
This study is aimed to determine the effect of good coorporate governance toward financial distress condition . This study uses sampel 0f 201 company listed on the Indonesia Stock Exchange in the period 2012 – 2014. Financial Distress condition is measured by Earning Per Share. Earning Per Share (EPS) negative that mean the company get financial distress condition and the other way. In this study size, DER, ROA as control variable. Board of commisaris and ROA have impact to financial distress.
Keywords : Good Corporate Governance, Financial Distress, Earning Per Share, Size, DER, ROA, Board of Commisaris
