PENGARUH KONSENTRASI KEPEMILIKAN TERHADAP KINERJA PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI

ARYANI, FIKA (2015) PENGARUH KONSENTRASI KEPEMILIKAN TERHADAP KINERJA PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI. S2 thesis, Universitas Mercu Buana Jakarta - Menteng.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh konsentrasi kepemilikan terhadap kinerja perusahaan. Selain itu, diteliti pula pengaruh good corporate governance yang diproksikan dengan rapat dewan komisaris, proporsi komisaris independen, jumlah anggota komite audit dan rapat dewan direksi dalam memoderasi hubungan konsentrasi kepemilikan yang tinggi terhadap kinerja perusahaan. Metode yang dipergunakan dalam pengambilan sampel ialah purposive sampling. Sampel penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia pada periode tahun 2011 sampai dengan 2013. Jumlah perusahaan yang sesuai dengan kriteria dan dapat digunakan untuk analisis lebih lanjut sebanyak 70 perusahaan manufaktur sehingga diperoleh 210 jumlah observasi. Analisis data yang pergunakan ialah regresi linear berganda dengan melihat koefisien determinasi, nilai statistik F dan statistik t. Hasil pada penelitian ini menunjukkan bahwa konsentrasi kepemilikan berpengaruh positif terhadap kinerja perusahaan. Rapat dewan komisaris dan jumlah anggota komite audit berpengaruh signifikan dalam memperkuat pengaruh positif dari konsentrasi kepemilikan yang tinggi terhadap kinerja perusahaan. Sedangkan proporsi komisaris independen dan rapat dewan direksi tidak mampu memperkuat pengaruh positif dari konsentrasi kepemilikan yang tinggi terhadap kinerja perusahaan. Kata kunci: konsentrasi kepemilikan, rapat dewan komisaris, proporsi komisaris independen, jumlah anggota komite audit, rapat dewan direksi, kinerja perusahaan. The purpose of this study is to examine the effect of concentration of company ownership on its performance. Additionally, the writer also analyzes the influence of ‘good corporate governance’ which includes the board of commissioners, proportion of independent directors, number of audit committee members and also board meeting in order to moderate highly focused relationship of ownership concentration to achieve high company performance. The writer employs ‘purposive sampling’ method to conduct this study. The sample data are obtained from companies that are already registered in Indonesian Exchange Stock data base in the period of 2011 – 2013. There are 70 manufacturing companies which meet the acquired criteria and requirements and are representative as sample objects for this study. The writer has accumulated 210 observed data from studying the entire sample objects. The method of analyzing data in this study is ‘multiple linear regression’ conducted by the observation on the coefficient determination, statistical value F and satistical t. The observation result reflects that concentration of ownership produces positive effects on promoting high company performance. On the other hand, the statistical board meeting and the number of audit committee members will significantly influence in promoting the strong positive effect of highly concentrated ownership to achieve high company performance. However, the proportion of independent directors and board meeting may not contribute to the promotion of positive influence of high concentration of ownership towards the company performance. Keywords: cownership concentration, board meeting of commissioners, proportion of independent directors, number of audit committee members, board meeting, company performance.

Item Type: Thesis (S2)
Call Number CD: CDT-555-15-067
NIM/NIDN Creators: 55513120116
Uncontrolled Keywords: Auditing, AUDT konsentrasi kepemilikan, rapat dewan komisaris, proporsi komisaris independen, jumlah anggota komite audit, rapat dewan direksi, kinerja perusahaan. cownership concentration, board meeting of commissioners, proportion of independent directors, number of audit committee members, board meeting, company performance.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: MYTHA ALVIANA SARI
Date Deposited: 08 Jul 2022 13:22
Last Modified: 09 Jul 2022 07:14
URI: http://repository.mercubuana.ac.id/id/eprint/64840

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