Pengaruh Aspek Operasional, Corporate Governance, Dan Makroekonomiterhadap Financial Distress Studi Pada Perusahaan Agrikultur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2011-2015)

Abstract

This research is aimed to get empirical evidence about the effect of Current ratio (CR), Debt Equity Ratio (DER), commissioner independen and Inflation to Interest Coverage Ratio (ICR) in agricultur companies registered in Indonesia Stock Exchange in period 2011-2015. This is an explanatory research. This research used purposive sampling as the sampling method, and was obtained 14 agrikultur companies as the sample.The findings partially indicate Current Ratio (CR) variabels are not a significantly affected to the Interest coverage ratio (ICR) while Debt Equity Ratio (DER) variabels are significantly positive affected to the Interest coverage ratio (ICR), Independent Commissioner are significantly negative affected to the Interest coverage ratio (ICR) and Inflation are not significantly negative affected to the Interest coverage ratio (ICR). The finding indicate thet the Debt Equity Ratio (DER) variable is the dominan variable