PENGARUH KOMITE AUDIT, PROFITABILITAS, LEVERAGE, INTELLECTUAL CAPITAL, DAN UKURAN PERUSAHAAN TERHADAP FINANCIAL DISTRESS

(Studi Empiris Pada Perusahaan Sub Sektor Property & Real Estate yang terdaftar di Bursa Efek Indonesia Periode 2015-2017)

Abstract

Financial distress is a stage of decline in financial conditions that occur before bankruptcy occurs. Beginning starts from the inability to fulfill its obligations, especially in its short-term obligations. This research aiming to analyze the influence of audit commitee, profitability, leverage, intellectual capital, and firm size on financial distress. The population in this study are property & real estate sub-sector companies with the period 2015-2017. The method used is purpose sampling, with the number of observations as many as 132 research samples from 44 companies included in the research criteria. The analysis tool used is multiple linear regression analysis with SPSS version 20.0. The results of this study indicate that the profitability variable has a positive effect on financial distress and leverage variables have a negative effect on financial distress. While the variables of audit commitee, intellectual capital, and company size have no effect on financial distress.