PENGARUH KOMITE AUDIT TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

ABSTRACT Mahdania Nadjib. 2019. Effects of the Audit Committee on Financial Distress on Manufacturing Companies Listed on the Indonesia Stock Exchange. Accounting Study Program. Faculty of Economics. Makassar State University (UNM). Guided by Drs.H. Abd. Rijal, M.Sc. and Samirah Dunakhir, SE., M.Bus., Ph.D., Ak., CA. This study aims to determine the effect of the audit committee on financial distress in manufacturing companies listed on the Indonesia Stock Exchange. This research is a quantitative research that uses secondary data in the form of financial reports and annual reports to collect data. The population of this study is banking companies listed on the Indonesia Stock Exchange in 2014-2016, which amounted to 60 companies with sampling techniques namely purposive sampling. The statistical analysis method used in this study is logistic regression analysis. The audit committee can be seen from the size of the audit committee and the independence of the audit committee. The results of this study indicate that the size of the audit committee has no significant effect on financial distress in banking companies listed on the Indonesia Stock Exchange. The independence of the audit committee has a significant effect on financial distress in banking companies listed on the Indonesia Stock Exchange. Keywords: audit committee, size of the audit committee, independence, Audit committee, financial distress.