Abstract

Gross export growths in the mining sector have experienced negatively for the last few years. One of the negative impact is the reduce of revenue generated in the mining sector causing some companies gain negative profit that can trigger financial distress. This research goal is to know the effect of liquidity, activity, growth, board of directors, and audit committee give impact to the financial distress in the mining companies that listed on IDX in the period of 2011-2016. The research sample was collected by purposive sampling method in order to obtain 24 companies. Logistic regression analysis is also used to be the method of this research. The results showed that liquidity, activity, growth, board of directors and audit committee have simultaneous significant effect, but at the same time, liquidity and activities have partial significant effect to the condition of financial distress.

Highlights

  • Abstrak Pertumbuhan ekspor sektor pertambangan dalam beberapa tahun terakhir mengalami pertumbuhan negatif

  • The results showed that liquidity, activity, growth, board of directors and audit committee have simultaneous significant effect, but at the same time, liquidity and activities have partial significant effect to the condition of financial distress

  • Likuiditas, aktivitas, pertumbuhan, dewan direksi dan komite audit secara bersama-sama berpengaruh terhadap kondisi financial distress pada perusahaan pertambangan yang terdaftar di BEI periode 20112016

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Summary

Introduction

Abstrak Pertumbuhan ekspor sektor pertambangan dalam beberapa tahun terakhir mengalami pertumbuhan negatif. Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas, aktivitas, pertumbuhan, dewan direksi, dan komite audit terhadap financial distress pada perusahaan pertambangan yang terdaftar di BEI periode 2011–2016. Hasil penelitian ini didukung oleh Widhari dan Merkusiwati (2015) yang menyatakan bahwa rasio likuiditas yang dihitung menggunakan current ratio berpengaruh negatif terhadap kondisi financial distress perusahaan.

Results
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