PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN MANUFAKTUR DI INDONESIA

Yuka Gemilang, Raditya (2019) PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN MANUFAKTUR DI INDONESIA. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji apakah Pengaruh Good Coorporate Governance Terhadap Kinerja Perusahaan Manufaktur di Indonesia. Good Coorporate Governance diproksikan dengan dewan komisaris independen, dewan direksi, dan kepemilikan institusional. Dan kinerja perusahaan di ukur dengan Tobin’s Q. Penelitian ini menggunakan jenis penelitian deskriptif pendekatan kuantitatif, yang diukur menggunakan metode berbasis regresi linier berganda dengan SPSS 21.00. Populasi dari penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014 sampai dengan tahun 2017. Sampel yang di tentukan berdasarkan purposive sampling, dengan jumlah sampel sebanyak 15 perusahaan manufaktur sehigga total observasi dalam penelitian ini sebanyak 60 observasi. Data yang digunakan dalam penelitian ini berupa data sekunder. Metode analisis data yang digunakan adalah uji statistik deskriptif, uji normalitas, uji heteroskedatisitas, uji multikolinearitas, uji autokolerasi, analisis linear berganda, uji koefisien determinasi, serta uji hipotesis yang meliputi uji t dan F. Berdasarkan prinsip akuntabilitas, masing-masing komponen perusahaan, seperti komisaris, direksi, internal auditor dituntut untuk mengerti hak, kewajiban, wewenang dan tanggung jawabnya. Hal tersebut penting sehingga masing-masing komponen mampu melaksanakan tugas secara professional. Dengan demikian masing-masing pihak baik Direksi maupun Komisaris perlu mengamankan investasi dan aset perusahaan. Hasil penelitian membuktikan bahwa (1) Variabel Dewan Komisaris Independen berpengaruh positif signifikan terhadap kinerja perusahaan, (2) variable Dewan Direksi berpengaruh positif signifikan terhadap kinerja perusahaan, (3) variable Kepemilikan Institusional tidak berpengaruh terhadap kinerja perusahaan. Kata Kunci : Corporate Governance, Komisaris Independen, Dewan Direksi, Kepemilikan Institusional, Kinerja Perusahaan, Tobin’s Q. ABSTRACT This study aims to examine whether the Effect of Good Coorporate Governance on the Performance of Manufacturing Companies in Indonesia. Good Coorporate Governance is proxied by an independent board of commissioners, board of directors, and institutional ownership. And the company's performance is measured by Tobin’s Q. This study uses a quantitative type descriptive research approach, which was measured using a multiple linear regression based method with SPSS 21.00. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2014 to 2017. The samples were determined based on purposive sampling, with a total sample of 15 manufacturing companies so that the total observations in this study were 60 observations. The data used in this study is secondary data. Data analysis method used is descriptive statistical test, normality test, heteroscedasticity test, multicollinearity test, autocoleration test, multiple linear analysis, test coefficient of determination, and hypothesis testing which includes t and F. Based on the principle of accountability, each component of the company, such as commissioners, directors, and internal auditors are required to understand their rights, obligations, authority and responsibilities. This is important so that each component is able to carry out the task in a professional manner. Therefore, each party, both the Directors and Commissioners, needs to secure the company's investment and assets The results of the study prove that (1) the Independent Board of Commissioners variable has a significant positive effect on company performance, (2) the Board of Directors variable has a significant positive effect on company performance, (3) Institutional Ownership variables do not affect the company's performance. Keywords: Corporate Governance, Independent Commissioners, Board of Directors, Institutional Ownership, Corporate Performance, Tobin’s Q.

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorMuhammad, YusufUNSPECIFIEDUNSPECIFIED
Subjects: Akuntansi > Corporate Governance
Divisions: S1 Akuntansi
Depositing User: Ridho Adi Nugroho
Date Deposited: 09 Nov 2021 03:38
Last Modified: 09 Nov 2021 03:38
URI: http://repository.stei.ac.id/id/eprint/5774

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