Pengaruh organizational slack terhadap kinerja perusahaan dengan kemampuan manajerial sebagai variabel moderasi = The influence of organizational slack on firm performance moderated by managerial ability

Hardiata, Fricilia (2024) Pengaruh organizational slack terhadap kinerja perusahaan dengan kemampuan manajerial sebagai variabel moderasi = The influence of organizational slack on firm performance moderated by managerial ability. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini dilaksanakan bertujuan untuk menguji pengaruh organizational slack terhadap kinerja perusahaan yang dimoderasi oleh kemampuan manajerial. Organizational slack terbagi menjadi tiga yaitu available slack, recoverable slack, dan potential slack. Available slack menggunakan berupa proksi rasio lancar, recoverable slack dengan proksi rasio biaya penjualan, umum, dan administrasi, dan potential slack menggunakan proksi rasio utang terhadap ekuitas. Adapun kemampuan manajerial sebagai variabel moderasi menggunakan dua langkah yaitu data envelopment analysis (DEA) dan tingkat efisiensi perusahaan. Penelitian dilakukan dengan mengambil data sekunder dari 678 perusahaan di kawasan ASEAN 5 yang termasuk dalam seluruh sektor industri, kecuali sektor keuangan pada S&P Capital IQ selama periode 2019-2023. Teknik pengumpulan sampel menggunakan purposive sampling method dan menggunakan metode data panel dengan model estimasi fixed effect. Penelitian ini menemukan hasil bahwa available slack berpengaruh positif terhadap nilai pasar dan berpengaruh negatif terhadap tingkat pengembalian aset. Recoverable slack, potential slack, serta kemampuan manajerial berpengaruh negatif terhadap kinerja perusahaan. Selain itu penelitian ini juga menghasilkan bahwa kemampuan manajerial mampu memoderasi available slack, recoverable slack, dan potential slack terhadap nilai pasar. Adapun kemampuan manajerial mampu memoderasi hubungan recoverable slack terhadap tingkat pengembalian aset, serta kemampuan manajerial tidak mampu memoderasi hubungan available slack dan potential slack terhadap tingkat pengembalian aset./ This research aims to examine the effect of organizational slack on firm performance, moderated by managerial ability. Organizational slack divided into three types: available slack, recoverable slack, and potential slack. Available slack using current ratio proxy, recoverable slack using selling, general, and adminsitrative expenses, and potential slack using debt-to-equity ratio. Managerial ability as a moderated variable was measured through a two-stage approach using data envelopment analysis (DEA) and firm efficiency levels. This research usesd secondary data from 678 companies across the ASEAN 5 region from various industrial sectors, excluding the finansial sector, based on S&P Capital IQ during the period of 2019-2023. The sample was collected using a purposive sampling method and employed a panel data method with a fixed effect model. The findings indicated that available slack positively influence market value and negatively influence return on asset. Recoverable slack, potential slack, and managerial ability also negatively influence firm performance. Additionally, the research finds that managerial ability moderates the relationships between available slack, recoverable slack, and potential slack with market value. Moreover, managerial ability moderates the relationship between recoverable slack and return on asset, but does not moderate the relationships between available slack and potential slack with return on asset.
Item Type: Thesis (Bachelor)
Creators:
Creators
NIM
Email
ORCID
Hardiata, Fricilia
NIM01012210026
friciliahardiataa@gmail.com
UNSPECIFIED
Contributors:
Contribution
Contributors
NIDN/NIDK
Email
Thesis advisor
Naibaho, Eduard Ary Binsar
NIDN0316087502
eduard.naibaho@uph.edu
Uncontrolled Keywords: available slack; recoverable slack; potential slack; kinerja perusahaan; kemampuan manajerial; available slack; recoverable slack; potential slack; firm performance; managerial ability.
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: FRICILIA HARDIATA
Date Deposited: 22 Dec 2024 02:57
Last Modified: 22 Dec 2024 02:59
URI: http://repository.uph.edu/id/eprint/65879

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