Analisis Pengaruh Manajemen Risiko, Slack, dan Konservatisme Akuntansi terhadap Kinerja Perusahaan dimoderasi oleh Mekanisme Tata Kelola Perusahaan

Lie, David (2023) Analisis Pengaruh Manajemen Risiko, Slack, dan Konservatisme Akuntansi terhadap Kinerja Perusahaan dimoderasi oleh Mekanisme Tata Kelola Perusahaan. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini dilaksanakan bertujuan untuk menguji dampak dari manajemen risiko, slack, dan konservatisme akuntansi terhadap kinerja perusahaan dimoderasi oleh mekanisme tata kelola perusahaan. Manajemen risiko dalam penelitian ini diwakili oleh risiko operasional dengan proksi natural logarithm dari rugi operasional, slack yang terbagi dua yaitu absorbed slack dan unabsorbed slack menggunakan proksi berupa penjualan ditambah beban umum dan kemudian dibagi dengan penjualan bersih, unabsorbed slack menggunakan proksi kas per total aset, konservatisme akuntansi dengan proksi akrual, serta mekanisme tata kelola perusahaan dengan proksi ukuran dewan direksi. Penelitian dilakukan dengan mengambil data sekunder dari 60 perusahaan yang terdapat di kawasan Indonesia, Australia, dan USA yang termasuk dalam kategori industri consumer staples pada S&P Capital IQ selama periode 2015-2022. Teknik pengumpulan sampel menggunakan purposive random sampling method. Penelitian ini menemukan hasil bahwa manajemen risiko berpengaruh positif terhadap kinerja perusahaan, absorbed slack tidak berpengaruh terhadap kinerja perusahaan, unabsorbed slack berpengaruh negatif terhadap kinerja perusahaan, dan konservatisme akuntansi tidak berpengaruh terhadap kinerja perusahaan. Selain itu penelitian ini juga menghasilkan bahwa mekanisme tata kelola perusahaan dapat memperlemah pengaruh negatif unabsorbed slack dan memperkuat dampak positif konservatisme akuntansi terhadap kinerja perusahaan./This research was conducted to examine the impact of risk management, slack, and accounting conservatism on firm performance moderated by corporate governance mechanisms. Risk management in this study was represented by operational risk with the natural logarithm proxy of operational losses, divided slack into absorbed and unabsorbed slack using a proxy of sales plus general expenses divided by net sales, unabsorbed slack using the proxy of cash over total assets, accounting conservatism using the accrual proxy, and corporate governance mechanisms using the board size proxy. The study utilized secondary data from 60 companies located in Indonesia, Australia, and the USA categorized under the consumer staples industry in S&P Capital IQ during the period of 2015-2022. The sampling technique employed was purposive random sampling. The findings indicated that risk management positively influences firm performance, absorbed slack has no effect on firm performance, unabsorbed slack negatively affects firm performance, and accounting conservatism has no impact on firm performance. Moreover, the research also revealed that corporate governance mechanisms can weaken the negative influence of unabsorbed slack and strengthen the positive impact of accounting conservatism on firm performance.

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