Wijaya, Suwito (2023) Hubungan antara tata kelola dan kinerja finansial perusahaan sektor konsumer di Bursa Efek Indonesia. Masters thesis, Universitas Pelita Harapan.
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Abstract
Studi ini mengkaji hubungan antara tata kelola dan kinerja finansial korporasi
sektor konsumer di Bursa Efek Indonesia. Metode penelitian melibatkan penerapan
model regresi pada data panel yang menghimpun informasi dari perusahaan�perusahaan yang masuk sektor konsumer sesuai IDX Industrial Classification
(IDX-IC) di Bursa Efek Indonesia selama periode tahun 2018 hingga tahun 2022.
Variabel yang diuji dalam konteks tata kelola korporasi termasuk kepemilikan
manajerial, kepemilikan institusional, independensi komisaris, board size, dan rapat
komite audit. Penilaian kinerja keuangan perusahaan dalam studi ini menggunakan
Return on Assets (ROA) dan Tobin’s Q sebagai indikatornya. Hasil studi
menunjukkan pengaruh positif yang signifikan antara kepemilikan managerial
dengan performa finansial korporasi yang diuji dengan indikator ROA dan Tobin’s
Q. Variabel rapat komite audit menunjukkan pengaruh negative yang signifikan
dengan performa finansial korporasi yang diuji dengan indikator ROA dan Tobin’s
Q. Peneliti menyimpulkan variabel kepemilikan managerial dan rapat komite audit
mampu menunjukkan pengaruh signifikan pada kedua indikator performa finansial
perusahaan tersebut. Secara kurang meyakinkan, variabel kepemilikan institusional
menunjukkan pengaruh positif yang signifikan pada indikator Tobin's Q tetapi tidak
berpengaruh pada ROA. Hasil ini diharapkan memberikan wawasan baru mengenai
bagaimana berbagai aspek tata kelola perusahaan mempengaruhi kinerja keuangan
dan memberikan kontribusi dalam pengembangan kebijakan dan praktek
pengelolaan perusahaan di Indonesia. / This study examines the relationship between corporate governance and financial
performance of consumer sector companies on the Indonesia Stock Exchange. The
research method involves applying a regression model to panel data that collects
information from companies in the consumer sector, according to the IDX
Industrial Classification (IDX-IC) on the Indonesian Stock Exchange during the
period 2018 to 2022. Variables tested in the context of corporate governance
including managerial ownership, institutional ownership, commissioner
independence, board size, and audit committee meetings. The assessment of
company financial performance in this study uses Return on Assets (ROA) and
Tobin's Q as indicators. The results of the study show a significant positive
influence between managerial ownership and the company's financial performance
which is tested using the ROA and Tobin's Q indicators. The audit committee
meeting variable shows a significant negative influence on the company's financial
performance which is tested using the ROA and Tobin's Q indicators. The
researcher concludes that the managerial ownership variable and audit committee
meetings were able to show a significant influence on both indicators of the
company's financial performance. Less convincingly, the institutional ownership
variable shows a significant positive influence on the Tobin's Q indicator but has
no effect on ROA. These results are expected to provide new insights into how
various aspects of corporate governance influence financial performance and
contribute to the development of corporate management policies and practices in
Indonesia.
Item Type: | Thesis (Masters) |
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Creators: | Creators NIM Email ORCID Wijaya, Suwito NIM01619220012 suwijaya9@gmail.com UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Ugut, Gracia Shinta Setyadi NIDN0310026504 gracia.ugut@uph.edu |
Uncontrolled Keywords: | Corporate Governance ; Financial Performance ; Kinerja Finansial ; Return on Assets ; Tata Kelola ; Tobin's Q |
Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management |
Divisions: | University Subject > Current > Faculty/School - UPH Karawaci > Business School > Master of Management Current > Faculty/School - UPH Karawaci > Business School > Master of Management |
Depositing User: | Users 26861 not found. |
Date Deposited: | 31 Jan 2024 06:14 |
Last Modified: | 31 Jan 2024 06:14 |
URI: | http://repository.uph.edu/id/eprint/61242 |