Pengaruh komite audit, likuiditas, leverage , dan aktivitas terhadap financial distress

(Studi Kasus Pada Perusahaan Jasa Sub Keuangan Sektor Asuransi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2017-2022)

Penulis

  • Desi Swastika universitas muhammadiyah riau
  • Linda Hetri Suriyanti Universitas Muhammadiyah Riau
  • Nur Fitriana Universitas Muhammadiyah Riau

DOI:

https://doi.org/10.53494/jira.v9i2.261

Kata Kunci:

Financial Distress, Liquidity, Leverage, Activity

Abstrak

The purpose of the study was to analyze the effect of the audit committee, liquidity, leverage, and activity on financial distress. This research is a case study on insurance sector sub-financial service companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2022 period. This study took secondary data from the financial statements of insurance companies. Technical analysis of data Using Audit Committee analysis, liquidity, leverage, and activity. The analysis concluded that the Audit Committee, liquidity, and leverage had no influence on financial distress. Meanwhile, activities can affect financial ditress in insurance companies. Analysis This study uses 4 independent variables, namely the audit committee, liquidity, leverage, and activity where it can be seen that the Adjusted R Squared value is low at 32.8% so that there are still 67.2% of other variables that are not included in this study.

 

Keywords — financial distress, liquidity, leverage, and activity.

Referensi

Anggriawan, A., & Irwan. (2022). Pengaruh Likuiditas, Leverage, Aktivitas Dan Komite Audit Terhadap Financial Distress (Studi Kasus Pada Perusahaan Real Estate Dan Property Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2017-2020). Prosiding: Ekonomi Dan Bisnis, 1(2), 96–103.

Fitria Marlistiara Sutra, R. G. M. (2019). Faktor-Faktor Yang Mempengaruhi Financial Distress Dengan Pendekatan Altman Z-Score Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2017. Jurnal Akuntansi Dan Manajemen.

https://www.idx.co.id

Masak, F., & Noviyanti, S. (2019). Pengaruh Karakteristik Komite Audit terhadap Financial Distress. International Journal of Social Science and Business, 3(3), 237–247. www.ojk.go.id

Pratama, D. A., & Setiawati, E. (2022). Pengaruh Profitabilitas, Likuiditas, Leverage, dan Aktivitas dalam Memprediksi Financial Distress. Judicious, 3(1), 49–60. https://doi.org/10.37010/jdc.v3i1.774

Putri, G. W., & Aminah, W. (2019). Faktor-Faktor Yang Memitigasi Financial Distress Pada Perusahaan Pertambangan. Jurnal Riset Akuntansi Kontemporer, 11(1), 1–8.

Situmorang, D. R. (2018). Pengaruh Rasio Leverage, Rasio Profitabilitas, Rasio Aktivitas, Rasio Likuiditas, Dan Sales Growth Terhadap Financial Distress Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2013-2016. Jurnal Manajemen, 4, 103–112.

Unduhan

Diterbitkan

2023-10-31

Cara Mengutip

Swastika, D., Suriyanti, L. H., & Fitriana, N. (2023). Pengaruh komite audit, likuiditas, leverage , dan aktivitas terhadap financial distress : (Studi Kasus Pada Perusahaan Jasa Sub Keuangan Sektor Asuransi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2017-2022). Jurnal Ilmiah Raflesia Akuntansi, 9(2), 101–116. https://doi.org/10.53494/jira.v9i2.261

Terbitan

Vol 9 No 2 (2023): Jurnal Ilmiah Raflesia Akuntansi

Bagian

Articles

Lisensi

Hak Cipta (c) 2023 Desi Swastika, Linda Hetri Suriyanti, Nur Fitriana

Creative Commons License

Artikel ini berlisensi Creative Commons Attribution 4.0 International License.