PENGARUH DIMENSI GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi pada Perusahaan Badan Usaha Milik Negara / BUMN yang Terdaftar di Bursa Efek Indonesia Periode 2017 - 2021)

NAWAWI, YULENSI (2023) PENGARUH DIMENSI GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi pada Perusahaan Badan Usaha Milik Negara / BUMN yang Terdaftar di Bursa Efek Indonesia Periode 2017 - 2021). S2 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

Tujuan penelitian ini untuk mengetahui Pengaruh Dimensi Good Corporate Governance terhadap Kinerja Keuangan Perusahaan, karena konsep Good Corporate Governance diterapkan dalam beberapa tahun terakhir untuk meningkatkan kinerja keuangan perusahaan khususnya mereformasi perusahaan BUMN dari berbagai penyimpangan yang terjadi. Jenis penelitian ini adalah penelitian kuantitatif dan pengumpulan data yang digunakan pada penelitian ini adalah menggunakan metode studi kepustakaan. Penelitian ini menggunakan data sekunder yang di dapat dari website Bursa Efek Indonesia / BEI dengan sampel penelitian sebanyak 15 perusahaan Badan Usaha Milik Negara / BUMN periode 2017 – 2021 dengan teknik purposive sampling sebagai pemilihan sampel dan menggunakan metode analisis regresi liner berganda dengan SPSS 22 sebagai alat analisis. Hasil dari penelitian ini menunjukan bahwa Kepemilikan Institusional dan Komite Audit berpengaruh signifikan terhadap Kinerja Keuangan Perusahaan, sedangkan Dewan Komisaris Independen dan Kepemilikan Manajerial tidak berpengaruh signifikan terhadap Kinerja Keuangan Perusahaan. Implikasi dalam penelitian ini diharapkan Kepemilikan Institusional tetap berperan aktif dalam mengurangi penyimpangan yang terjadi dan Komite Audit terus membantu melakukan pengawasan yang efektif untuk meningkatkan kinerja keuangan perusahaan. Sedangkan Dewan Komisaris Independen bertindak lebih terencana dalam membangun kinerja keuangan perusahaan sehingga Kepemilikan Manajerial dapat merasakan manfaat dari kepemilikannya. Kata Kunci : Good Corporate Governance, Kinerja Keuangan Perusahaan, Badan Usaha Milik Negara (BUMN). The purpose of this study is to determine the effect of the dimensions of good corporate governance on corporate financial performance, because the concept of good corporate governance has been applied in recent years to improve corporate financial performance, especially reforming state-owned enterprises from various irregularities that have occurred. This type of research is quantitative research and data collection used in this research is using the library study method. This study uses secondary data obtained from the website of the Indonesia Stock Exchange / IDX with a research sample of 15 State-Owned Enterprises / BUMN companies for the period 2017 - 2021 using a purposive sampling technique as sample selection and using the multiple linear regression analysis method with SPSS 22 as a tool analysis. The results of this study indicate that Institutional Ownership and Audit Committee have a significant effect on the Company's Financial Performance, while the Independent Board of Commissioners and Managerial Ownership have no significant effect on the Company's Financial Performance. The implications of this study are that institutional ownership continues to play an active role in reducing irregularities that occur and the Audit Committee continues to assist in carrying out effective oversight to improve the company's financial performance. Meanwhile, the Independent Board of Commissioners acts more planned in building the company's financial performance so that Managerial Ownership can benefit from its ownership. Keywords : Good Corporate Governance, Company Financial Performance, State Owned Enterprises (BUMN)

Item Type: Thesis (S2)
NIM/NIDN Creators: 55519120019
Uncontrolled Keywords: Kata Kunci : Good Corporate Governance, Kinerja Keuangan Perusahaan, Badan Usaha Milik Negara (BUMN). Keywords : Good Corporate Governance, Company Financial Performance, State Owned Enterprises (BUMN).
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: SITI NOVI NUR CAHYANI
Date Deposited: 08 Apr 2023 08:12
Last Modified: 08 Apr 2023 08:12
URI: http://repository.mercubuana.ac.id/id/eprint/76249

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