Pengaruh Karakteristik Komite Audit terhadap Financial Distress Perbankan Indonesia

Awanis Linati Haziroh, Nugroho Negoro
Submission Date: 2017-01-19 18:12:20
Accepted Date: 2017-03-17 10:28:10

Abstract


Keberadaan komite audit adalah salah satu elemen kunci didalam struktur tata kelola perusahaan yang membantu mengontrol dan memonitor manajemen perusahaan. Tata kelola perusahan yang lemah menjadi salah satu penyebab terjadinya kondisi kesulitan keuangan perusahaan. Penelitian ini bertujuan untuk menguji pengaruh karakteristik komite audit terhadap kondisi kesulitan keuangan pada bank yang terdaftar di Otoritas Jasa Keuangan (OJK) selama periode 2010-2015. Karakteristik komite audit yang digunakan dalam penelitian ini adalah size, composition, frequency of meeting dan financial expertise yang kemungkinan dapat mempengaruhi kondisi kesulitan keuangan perusahaan. Pengambilan sampel menggunakan metode purposive sampling sehingga diperoleh 40 bank yang dijadikan sampel penelitian. Kriteria perusahaan yang mengalami kondisi kesulitan keuangan diukur dengan menggunakan metode CAMEL pada saat bank berada di kondisi tidak sehat. Data perusahaan yang digunakan adalah laporan tahunan setiap bank. Teknik analisis data yang digunakan dalam penelitian ini adalah regresi logistik. Hasil dari penelitian ini menunjukkan bahwa ada pengaruh antara jumlah komite audit dan frekuensi pertemuan komite audit terhadap kondisi kesulitan keuangan bank. Perusahaan yang memiliki frekuensi pertemuan komite audit yang lebih besar akan mengurangi kemungkinan terjadinya kondisi kesulitan keuangan pada perusahaan.

Keywords


CAMEL; karakteristik komite audit; kesulitan keuangan; komite audit

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