PENGARUH FREKUENSI PERTEMUAN KOMITE AUDIT, UKURAN KOMITE AUDIT DAN KOMPETENSI KOMITE AUDIT TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2013

RIMA, PRADEWINA (2015) PENGARUH FREKUENSI PERTEMUAN KOMITE AUDIT, UKURAN KOMITE AUDIT DAN KOMPETENSI KOMITE AUDIT TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2013. Diploma thesis, Universitas Andalas.

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Abstract

This study aimed to examine the effect of frequency of audit committe meeting, size of audit committe and competence of audit committe on the occurrence of financial distress. The population in this study is 136 listed firms in Indonesian Stock Exchange in 2011-2013. Based on purposive sampling method, there are 62 samples consist of 25 financially distressed firms and 37 non financially distressed firms. Financial distress criteria is measure by Altman Z-Score method. Data analysis using logistic regression with SPSS. The result showed that variable the frequency of audit committe meeting and the competence of audit committe have a significant relationship with the probability of financial distress, while variable the size of audit committe do not have a significant relationship with the probability of financial distress. Keyword: Financial distress, audit committe, Altman Z-Score method

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