Department of Accounting, 2008

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STRUKTUR CORPORATE GOVERNANCE PADA FINANCIALLY DISTRESSED FIRMS DAN NON FINANCIALLY DISTRESSED FIRMS (Studi pada Perusahaan Manufaktur yang Terdaftar di BEJ)

Dewi Syahrina

Abstract


This is an explanatory research, which is titled ?Corporate Governance?s Structure in Financially Distressed Firms and Non Financially Distressed Firms (Study in Manufacture?s Companies Listed in Jakarta Stock Exchange)?. The purposes of this research are to know how corporate governance?s structure in financially distressed firms and non financially distressed firms, and is there differences in both firms group. Corporate governance?s structure examined in this research are size of board (director and commisioner), independency of board, and audit committee.
The hypothesis used is there?s significant differences of corporate governance?s structure in financially distressed firms and non financially distressed firms.
This research uses descriptive statistic to know corporate governance?s structure in both firms group, and in order to know the differences, it uses t-test independent. To complies the robustness result, the samples examined two times. The second test also uses t-test independent, but with different sample?s range.
From the descriptive statistic, we know that corporate governance?s structure? s mean in financially distressed firms is fewer than corporate governance?s structure? s mean in non financially distressed firms. For t-test independent, the first and the second test to director, shows significant result. It is not different from test result for commisioner. However, the test result for independence director shows the inconsistence result, which there is the significant result in first test, but insignificant result in the second test. And also for independence commisioner. The last, test result for audit committee shows insignificant result in both firms group, financially distressed firms and non financially distressed firms.

 

Keyword : struktur corporate governance, tekanan keuangan, uji t independen

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/252/jiptummpp-gdl-s1-2008-dewisyahri-12563-PENDAHUL-N.pdf



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