Path: Top > Skripsi - D4 > 2017 > Jurusan Akuntansi > Program Studi Akuntansi > 2019

Pengaruh Corporate Governance Terhadap Kinerja Perusahaan (Studi pada Badan Usaha Milik Negara yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017)

The Influence Of Corporate Governance On Company Performance (Study of State-Owned Enterprises Listed on the Indonesia Stock Exchange in 2013-2017)

Skripsi, 029 / 2019 / AC
Undergraduate Theses from JBPTPPOLBAN / 2020-01-09 16:09:45
Oleh : Sonny Wijaya - 155154031 (sonnywijaya2810@gmail.com)
Dibuat : 2020-01-09, dengan 4 file

Keyword : corporate governance, kinerja perusahaan, CFROA, Tobin's Q
Subjek : corporate governance, company performance, CFROA, Tobin's Q

Corporate Governance adalah sistem yang mengatur hubungan antara peran dewan komisaris, peran dewan direksi, pemegang saham, dan pemangku kepentingan lainnya. BUMN diwajibkan menerapkan Good Corporate Governance, namun beberapa BUMN mengalami masalah terkait kinerja perusahaan bahkan mengalami kerugian. Penelitian ini bertujuan untuk menganalisis pengaruh corporate governance meliputi variabel dewan direksi, kepemilikan institusional, komite audit, dan kualitas audit terhadap kinerja perusahaan yang meliputi Cash Flow Return on Asset (CFROA) dan Tobin's Q. Tipe penelitian ini adalah penelitian kuantitatif dengan sampel penelitian yaitu BUMN yang terdaftar di Bursa Efek Indonesia sebanyak 11 perusahaan dari tahun 2013 hingga 2017. Data yang digunakan merupakan data dokumenter berupa laporan tahunan. Metode penelitian yaitu analisis regresi berganda menggunakan SPSS versi 23. Hasil penelitian ini menunjukkan bahwa variabel dewan direksi dan kepemilikan institusional berpengaruh positif dan signifikan terhadap CFROA; kepemilikan institusional berpengaruh positif dan signifikan terhadap TobinĂ¢'s Q; kualitas audit berpengaruh negatif dan signifikan terhadap Tobin's Q; komite audit dan kualitas audit tidak berpengaruh terhadap CFROA; dan variabel dewan direksi dan komite audit tidak berpengaruh terhadap Tobin's Q. Kata kunci: corporate governance, kinerja perusahaan, CFROA, Tobin's Q.

Deskripsi Alternatif :

Corporate Governance is a system that regulates the relationship of the role of the board of commissioners, the role of the board of directors, shareholders, and other stakeholders. BUMN are required to implement Good Corporate Governance, but some BUMN has a problem related to company performance and even suffer losses. This study aims to analyze the influence of corporate governance including board of directors, institutional ownership, audit committees, and audit quality variable on company performance which includes Cash Flow Return on Asset (CFROA) and Tobin's Q. The type of this study is quantitative with a sample of study is BUMN listed on the Indonesia Stock Exchange as much as 11 companies from 2013 to 2017. The data used is documentary data consisting of annual reports. The research method is multiple regression analysis using SPSS version 23. The results of this study indicate that the board of directors and institutional ownership variables have a positive and significant effect on CFROA; institutional ownership has a positive and significant effect on Tobin's Q; audit quality has a negative and significant effect on Tobin's Q; audit committee and audit quality have not effect CFROA; and the board of directors and audit committee variables have not effect Tobin Q. Keywords: corporate governance, company performance, CFROA, Tobin's Q.

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PropertiNilai Properti
ID PublisherJBPTPPOLBAN
Organisasi
Nama KontakHelmi Purwanti
AlamatJl. Trsn. Gegerkalong Hilir Ds. Ciwaruga
KotaBandung
DaerahJawa Barat
NegaraIndonesia
Telepon022 201 3789 ext. 168, 169, 239
Fax022 201 3889
E-mail Administratorhelmi.purwanti@polban.ac.id
E-mail CKOhelmi.purwanti@polban.ac.id

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  • Pembimbing: Suji Abdullah Saleh, S.ST., M.Sc., Editor: Erlin Arvelina

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