ANALISIS KONDISI FINANCIAL DISTRESS PADA PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA DENGAN EFEKTIVITAS KOMITE AUDIT SEBAGAI FAKTOR DETERMINASI

Abstract

This study attempts to prove in empirical, the influence of audit commiteesize (X₁), independence of audit commitee  (X₂), audit commitee meeting (X₃) against the possibility of financial distress (Y) to companies the mining sector registered in the Indonesia stock exchange 2015 – 2018 period.Sample in this research is mining sector companies, and the financial report observed for four years 2019 – 2022 downloaded through www.idx.id website, and obtained samples from 88 financial reports. taken directly of the population employees in working units in bandar lampung, by using the method random sampling obtained samples from 56 an employees who used as respondents. Methods of analysis in this study is the analysis of multiple linear regression. Analytical tools used in this research is the program SPSS Version 18. The result of this research prove that audit commitee size, audit commitee independence, and frequency of meeting audit commiteeinformation technology utilization, human resources competence and internal control system in partial has no significant impact on financial distress on mining companies that listed at the Indonesia stock exchange years 2019 – 2022.