Kusuma, Tegar Samsu (2020) PENINGKATAN KINERJA KEUANGAN DALAM MEMEDIASI GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN (Studi pada Perusahaan Manufaktur yang terdaftar di BEI). Undergraduate thesis, Universitas Stikubank.
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Abstract
Penelitian ini bertujuan untuk mengetahui menguji secara empiris pengaruh good corporate governance melalui kepemilikan manajerial, komisaris independen dan komite audit terhadap nilai perusahaan dengan kinerja keuangan sebagai variabel intervening. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI dengan periode pengamatan selama tahun 2015-2019 dengan jumlah sebesar 149 perusahaan. Dengan menggunakan teknik purposive sampling, maka diperoleh jumlah sampel sebesar 69 perusahaan. Metode yang digunakan dalam penelitian ini adalah path analisis, dimana sebelumnya dilakukan uji normalitas data dan uji asumsi klasik. Hasil penelitian menunjukkan bahwa good corporate governance melalui kepemilikan manajerial, komisaris independen dan komite audit mampu berperan dalam meningkatkan kinerja keuangan perusahaan. Kepemilikan manajerial tidak berpengaruh terhadap nilai perusahaan, sedangkan komisaris independen, komite audit dan kinerja keuangan berpengaruh positif terhadap nilai perusahaan. Kinerja keuangan mampu memediasi komisaris independen terhadap nilai perusahaan, artinya semakin besar jumlah anggota dewan komisaris independen, maka fungsi pengawasan dalam memonitoring tindakan manajemen puncak akan semakin tinggi, sehingga diharapkan akan lebih mempertimbangkan segala keputusan yang akan ditetapkan perusahaan karena mampu meningkatkan kinerja keuangan dan nilai perusahaan. Kinerja keuangan tidak mampu menjadi variabel intervening antara komite audit terhadap nilai perusahaan. ABSTRACT This study aims to determine empirically examine the effect of good corporate governance through managerial ownership, independent commissioners and audit committees on firm value with financial performance as an intervening variable. The population in this study is manufacturing companies listed on the Stock Exchange with an observation period of 2015-2019 with a total of 149 companies. By using purposive sampling technique, a total sample of 69 companies was obtained. The method used in this study is the path analysis, where previously the data normality test and the classical assumption test were performed. The results showed that good corporate governance through managerial ownership, independent commissioners and audit committees were able to play a role in improving the company's financial performance. Managerial ownership has no effect on firm value, while independent commissioners, audit committees and financial performance have a positive effect on firm value. Financial performance is able to mediate independent commissioners to the value of the company, meaning that the greater the number of independent commissioners, the supervisory function in monitoring the actions of top management will be higher, so it is expected to be more considerate of all decisions to be determined by the company because it is able to improve financial performance and company value . Financial performance is not able to be an intervening variable between the audit committee of the company's value.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | SKR.V.05.51.1738 NIM 14.05.51.0222 |
| Uncontrolled Keywords: | Kata kunci : Kepemilikan manajerial, komisaris independen, komite audit, kinerja keuangan dan nilai perusahaan |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis > Program Studi Manajemen |
| Depositing User: | Lisa Noviani Maghfiroh |
| Date Deposited: | 09 Nov 2020 02:12 |
| Last Modified: | 09 Nov 2020 02:12 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/7355 |
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