Analisis pengaruh kinerja keuangan terhadap nilai perusahaan dengan menggunakan pendekatan GCG sebagai variabel moderasi: studi pada perusahaan manufaktur di Bursa Efek Indonesia = The impact of financial performance on firm value with corporate governance as a moderating variable: a study of manufacturing firms in the Indonesia Stock Exchange

Philia, Christian Yonathan (2024) Analisis pengaruh kinerja keuangan terhadap nilai perusahaan dengan menggunakan pendekatan GCG sebagai variabel moderasi: studi pada perusahaan manufaktur di Bursa Efek Indonesia = The impact of financial performance on firm value with corporate governance as a moderating variable: a study of manufacturing firms in the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan terhadap nilai perusahaan dengan menggunakan pendekatan Good Corporate Governance (GCG) sebagai variabel moderasi. Kinerja keuangan diukur menggunakan Return on Assets (ROA), sementara GCG diwakili oleh dua proksi, yaitu kepemilikan institusional dan tingkat persaingan pasar produk. Data penelitian yang digunakan adalah data kuantitatif yang berasal dari data sekunder yang diperoleh dari 89 perusahaan manufaktur di Indonesia yang terdaftar di S&P Capital IQ dan Bursa Efek Indonesia (BEI) selama periode 2021 hingga 2023. Sampel dipilih dengan menggunakan teknik purposive random sampling. Hasil penelitian menunjukkan bahwa kinerja keuangan berpengaruh positif dan signifikan terhadap nilai perusahaan, yang mengindikasikan bahwa perusahaan dengan kinerja keuangan yang baik cenderung memiliki nilai pasar yang lebih tinggi. Selain itu, hasil penelitian ini juga menemukan peran dari Good Corporate Governance (GCG) sebagai variabel moderasi berupa kepemilikan institusional yang dapat memoderasi secara signifikan memperlemah hubungan antara kinerja keuangan dan nilai perusahaan, sementara persaingan pasar produk juga memiliki efek pelemahan, namun tidak signifikan./This study aims to analyze the effect of financial performance on firm value by using Good Corporate Governance (GCG) as a moderating variable. Financial performance is measured by Return on Assets (ROA), while GCG is represented by two proxies: institutional ownership and the level of product market competition. The research data used is quantitative data derived from secondary data obtained from 89 manufacturing companies in Indonesia listed in S&P Capital IQ and the Indonesia Stock Exchange (IDX) for the period 2021 to 2023. The sample was selected using purposive random sampling method. The results of the study show that financial performance has a positive and significant effect on firm value, indicating that companies with better financial performance tend to have higher market value. Additionally, the findings reveal the role of Good Corporate Governance (GCG) as a moderating variable, where institutional ownership significantly weakens the relationship between financial performance and firm value. Meanwhile, product market competition also weakens this relationship, but it is not found to be significant.
Item Type: Thesis (Bachelor)
Creators:
Creators
NIM
Email
ORCID
Philia, Christian Yonathan
NIM01012210022
christianyonathn@gmail.com
UNSPECIFIED
Contributors:
Contribution
Contributors
NIDN/NIDK
Email
Thesis advisor
Triwacananingrum, Wijaya
NIDN0310056701
wijaya.tri@uph.edu
Uncontrolled Keywords: kinerja keuangan; nilai perusahanaan; kepemilikan institusional; persaingan pasar; firm performance; firm value; institutional ownership; product market competition.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting
Current > Faculty/School - UPH Karawaci > Business School > Accounting
Depositing User: CHRISTIAN YONATHAN PHILIA
Date Deposited: 17 Dec 2024 03:57
Last Modified: 17 Dec 2024 03:57
URI: http://repository.uph.edu/id/eprint/65831

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