DAFTAR ISI HALAMAN PENGESAHAN HALAMAN PERNYATAAN KATA PENGANTAR ........................................................................................... i DAFTAR ISI ........................................................................................................ iv DAFTAR TABEL .............................................................................................viii DAFTAR GAMBAR ........................................................................................... ix DAFTAR LAMPIRAN ........................................................................................ x INTISARI ............................................................................................................ xi ABSTRACT ........................................................................................................xii BAB I PENDAHULUAN ..................................................................................... 1 1.1 Latar Belakang ........................................................................................... 1 1.2 Identifikasi Masalah ................................................................................. 10 1.3 Tujuan Penelitian ..................................................................................... 10 1.4 Manfaat Penelitian ................................................................................... 11 1.5 Kerangka Pemikiran dan Hipotesis .......................................................... 12 1.5.1 Kerangka Pemikiran ................................................................ 12 1.5.2 Hipotesis .................................................................................. 25 BAB II TINJAUAN PUSTAKA........................................................................ 26 2.1 Teori Keagenan ........................................................................................ 26 2.2 Komite Audit............................................................................................ 28 2.2.1. Pembentukan Komite Audit .................................................... 31 2.2.2. Tujuan dan Manfaat Pembentukkan Komite Audit ................. 32
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2.2.3. Wewenang, Tugas dan Tanggung Jawab Komite Audit ......... 33 2.2.4. Independensi Komite Audit ..................................................... 36 2.2.5. Ukuran Komite Audit .............................................................. 38 2.2.6. Frekuensi Pertemuan Komite Audit ........................................ 39 2.2.7. Kompetensi Komite Audit ....................................................... 41 2.3 Financial Distress ..................................................................................... 43 2.3.1. Penyebab Financial Distress .................................................... 44 2.3.2. Manfaat Prediksi Financial Distress ........................................ 47 2.3.3. Alat Prediksi Financial Distress ............................................. 50 2.3.3.1 Analisis Altman Z Score ................................................... 51 2.3.3.2 Analisis Springate Score ................................................... 60 2.3.3.3 Analisis Zmijewski Score ................................................. 62 2.4 Pengaruh Variabel Independen Terhadap Variabel Dependen ............... 64 2.4.1. Independensi Komite audit Terhadap Financial Distress ...... 64 2.4.2. Ukuran Komite Audit Terhadap Financial Distress .............. 65 2.4.3. Frekuensi Pertemuan Komite Audit Terhadap Financial Distress .................................................................................. 66 2.4.4. Kompetensi Komite Audit Terhadap Financial Distress ....... 66 BAB III METODE PENELITIAN ................................................................... 68 3.1 Objek Penelitian ....................................................................................... 68 3.2 Populasi dan Sampel Penelitian ............................................................... 68 3.3 Jenis Data ................................................................................................. 70 3.4 Teknik Pengumpulan Data ....................................................................... 70
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3.5 Variabel dan Operasionalisasi Variabel ................................................... 71 3.5.1. Variabel ................................................................................... 71 3.5.2. Operasionalisasi Variabel ........................................................ 73 3.6 Teknik Analisis Data ................................................................................ 75 3.6.1
Uji Asumsi Klasik .................................................................. 76
1.
Uji Normalitas ..................................................................... 76
2.
Uji Multikolinearitas ........................................................... 76
3.
Uji Heteroskedastisitas ........................................................ 76
4.
Uji Autokorelasi .................................................................. 77
3.6.2
Uji Hipotesis (Regresi Linear Berganda) .............................. 77
3.6.3
Uji Nilai T .............................................................................. 78
3.6.4
Uji Nilai F .............................................................................. 79
3.6.5
Uji Koefisien Determinasi (Adjusted R2) .............................. 80
BAB IV HASIL PENELITIAN DAN PEMBAHASAN.................................. 81 4.1 Perkembangan Karakteristik Komite Audit ............................................. 81 4.1.1 Independensi Komite Audit ..................................................... 81 4.1.2 Ukuran Komite Audit .............................................................. 84 4.1.3 Frekuensi Pertemuan Komite Audit ........................................ 85 4.1.4 Kompetensi Komite Audit ....................................................... 89 4.2 Perkembangan Financial Distress ............................................................ 91 4.3 Pengaruh Karakteristik Komite Audit Terhadap Financial Distress Baik Secara Parsial Maupun Simultan ....................................... 95 4.3.1 Uji Asumsi Klasik ................................................................... 95
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1. Uji Normalitas .................................................................. 95 2. Uji Multikolinearitas ........................................................ 96 3. Uji Heteroskedastisitas ..................................................... 96 4. Uji Autokorelasi ............................................................... 98 4.3.2 Analisis Regresi Linier Berganda ............................................ 99 4.3.3 Uji T (Secara Parsial) ........................................................... 101 4.3.4 Uji F (Secara Simultan) ......................................................... 105 4.3.5 Uji Koefisien Determinasi (Adjusted R2) .............................. 106 4.3.6 Interpretasi Hasil dan Pembahasan ........................................ 107 4.3.6.1.Pengaruh Independensi Komite Audit Terhadap Financial Distress....................................................... 107 4.3.6.2.Pengaruh Ukuran Komite Audit Terhadap Financial Distress ...................................................................... 108 4.3.6.3.Pengaruh Frekuensi Pertemuan Komite Audit Terhadap Financial Distress....................................................... 108 4.3.6.4.Pengaruh Kompetensi Komite Audit Terhadap Financial Distress ...................................................................... 109 BAB V KESIMPULAN DAN SARAN ........................................................... 110 5.1 Kesimpulan ............................................................................................ 110 5.2 Saran ....................................................................................................... 113 DAFTAR PUSTAKA LAMPIRAN
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DAFTAR TABEL Tabel 1.1 Penelitian Terdahulu ............................................................................. 21
Tabel 3.1 Kriteria Sampel ..................................................................................... 69 Tabel 3.2 Daftar Sampel Penelitian ...................................................................... 70 Tabel 3.3 Tabel Operasionalisasi Variabel ........................................................... 73
Tabel 4.1 Independensi Komite Audit .................................................................. 82 Tabel 4.2 Ukuran Komite Audit............................................................................ 84 Tabel 4.3 Frekuensi Pertemuan Komite Audit ...................................................... 86 Tabel 4.4 Kompetensi Komite Audit .................................................................... 89 Tabel 4.5 Financial Distress .................................................................................. 93 Tabel 4.6 Hasil Uji Multikolinearitas ................................................................... 96 Tabel 4.7 Hasil Uji Heterokedastisitas .................................................................. 97 Tabel 4.8 Hasil Uji Autokorelasi ......................................................................... 99 Tabel 4.9 Persamaan Regresi Berganda ............................................................. 100 Tabel 4.10 Hasil Uji t (Secara Parsial) ............................................................... 102 Tabel 4.11 Hasil Uji F (Secara Simultan) .......................................................... 106 Tabel 4.12 Hasil Analisis Koefisien Determinasi .............................................. 107
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DAFTAR GAMBAR Gambar 1.1 Indeks Harga Saham Properti ............................................................ 2 Gambar 1.2 Bagan Kerangka Pemikiran ............................................................... 24 Gambar 1.3 Paradigma .......................................................................................... 25
Gambar 4.1 Hasil Uji Normalitas.......................................................................... 95
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DAFTAR LAMPIRAN Lampiran 1 Daftar Sampel Perusahaan Lampiran 2 Independensi Komite Audit Lampiran 3 Ukuran Komite Audit Lampiran 4 Frekuensi Pertemuan Komite Audit Lampiran 5 Kompetensi Komite Audit Lampiran 6 Perhitungan Financial Distress (Z-Score) Tahun 2012 Lampiran 7 Perhitungan Financial Distress (Z-Score) Tahun 2013 Lampiran 8 Perhitungan Financial Distress (Z-Score) Tahun 2014 Lampiran 9 Hasil analisis Lampiran 10 Hasil analisis
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