Pengaruh ownership concentration,size dan auditor type terhadap financial distress pada subsektor coal mining yang terdaftar dalam bursa efek indonesia

Farah Fakhirah Salasiwa, Irsan Tricahyadinata

Abstract


Penelitian ini bertujuan untuk menganalisis dan mendapatkan bukti empiris tentang dampak dari Ownership Concentration,Size dan Auditor Type Terhadap Financial Distress pada Perusahaan Sub Sektor Coal Mining yang Terdaftar di Bursa Efek Indonesia. Periode penelitian ini adalah 2014-2018, dengan populasi berjumlah 26 perusahaan dan jumlah sampel berdasarkan teknik purposive sampling yaitu 18 perusahaan. Menggunakan alat analisis regresi data panel, hasil penelitian ini menunjukkan bahwa ownership concentration berpengaruh negatif signifikan terhadap financial distress, size berpengaruh positif tidak signifikan terhadap financial distress, auditor type berpengaruh negative signifikan terhadap financial distress.


Keywords


Sub sektor coal mining; bursa efek indonesia; ownership concentration; auditor type; financial distress

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DOI: https://doi.org/10.30872/jakt.v18i4.10482

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