PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP KINERJA KEUANGAN (Studi Empiris pada Perusahaan Manufaktur Sektor Consumer Non-Cyclicals di Bursa Efek Indonesia Periode 2017-2019)

HUTAJULU, META VANNY BR (2021) PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP KINERJA KEUANGAN (Studi Empiris pada Perusahaan Manufaktur Sektor Consumer Non-Cyclicals di Bursa Efek Indonesia Periode 2017-2019). S1 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

This study aims to examine and analyze the influence of the application of good corporate governance that measured by independent board of commissioners, managerial ownership, institutional ownership and audit committee, leverage which measured by Debt to Equity Ratio (DER) to financial performance as measured by Return on Assets (ROA). This study uses quantitative research. The population in this study is a consumer non-cyclicals sector that consistently publishes financial reports on the IDX from 2017 to 2019. Based on the purposive sampling method, 141 companies obtained sample each year to obtain 62 observation data. The result of this study indicate that audit committee has a positive effect an significant on financial performance, while independent board of commissioners, managerial ownership, institutional ownership and leverage do not affect and not significant on financial performance. The coefficient of determination shows 3.2% which indicates the ability of the dependent variable, while 96.8% is represented by other variables. Key words : Financial Performance, Good Corporate Governance, Leverage. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh penerapan good corporate governance yang diukur dengan dewan komisaris independen, kepemilikan manajerial, kepemilikan institusional dan komite audit, leverage yang diukur dengan Debt to Equity Ratio (DER) terhadap kinerja keuangan yang diukur dengan Pengembalian Aset (ROA). Penelitian ini menggunakan penelitian kuantitatif. Populasi dalam penelitian ini adalah sektor industri barang konsumsi yang secara konsisten mempublikasikan laporan keuangan di BEI dari tahun 2017 hingga 2019. Berdasarkan metode purposive sampling diperoleh 141 perusahaan sampel setiap tahunnya sehingga diperoleh 62 data observasi. Hasil penelitian ini menunjukkan bahwa komite audit berpengaruh postif dan signifikan terhadap kinerja keuangan, sedangkan dewan komisaris independen, kepemilikan manajerial, kepemilikan institusional dan leverage tidak berpengaruh signifikan terhadap kinerja keuangan. Koefisien determinasi menunjukkan sebesar 11,1% yang menunjukkan kemampuan variabel terikat, sedangkan 88,9% diwakili oleh variabel lain. Kata Kunci : Kinerja Keuangan, Good Corporate Governance, Leverage.

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