PENGARUH CORPORATE GOVERNANCE DAN EFISIENSI TERHADAP SUSTAINABILITY DIMEDIASI PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR INDEX SRI-KEHATI

HARYANTO, RATNO (2025) PENGARUH CORPORATE GOVERNANCE DAN EFISIENSI TERHADAP SUSTAINABILITY DIMEDIASI PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR INDEX SRI-KEHATI. S2 thesis, Universitas Mercu Buana-Menteng.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Corporate Governance dan Efisiensi terhadap Sustainability, dengan Profitabilitas sebagai variabel mediasi. Corporate Governance diukur dengan Managerial Ownership (MO), sementara Efisiensi diukur dengan Total Asset Turnover (TATO). Profitabilitas diwakili oleh Return on Assets (ROA), dan Sustainability diukur dengan Index ESG, yang disusun berdasarkan pengungkapan laporan keberlanjutan sesuai dengan Standar GRI dan mencakup 78 indikator pengungkapan. Populasi penelitian terdiri dari 25 perusahaan publik yang terdaftar di Bursa Efek Indonesia (BEI) dan masuk dalam indeks SRI-KEHATI. Dari populasi tersebut, dipilih sampel sebanyak 8 perusahaan manufaktur dengan periode penelitian antara tahun 2018 hingga 2023. Analisis data menggunakan regresi data panel (pooled data), yang meliputi analisis statistik deskriptif, pemilihan model regresi, uji kesesuaian model, serta uji hipotesis yang dilakukan dengan eViews 13. Hasil penelitian menunjukkan bahwa Corporate Governance (MO) tidak berpengaruh terhadap Profitabilitas (ROA), sedangkan Efisiensi (TATO) berpengaruh positif signifikan terhadap Profitabilitas (ROA). Corporate Governance (MO) memiliki pengaruh positif signifikan terhadap Sustainability (Index ESG), namun Efisiensi (TATO) tidak mempengaruhi Sustainability (Index ESG). Selain itu, Profitabilitas (ROA) memiliki pengaruh negatif signifikan terhadap Sustainability (Index ESG). Profitabilitas (ROA) tidak dapat memediasi hubungan antara Corporate Governance (MO) dan Sustainability (Index ESG), tetapi dapat memediasi pengaruh Efisiensi (TATO) terhadap Sustainability (Index ESG). This research aims to analyze the influence of Corporate Governance and Efficiency on Sustainability, with Profitability as a mediating variable. Corporate Governance is measured by Managerial Ownership (MO), while Efficiency is measured by Total Asset Turnover (TATO). Profitability is represented by Return on Assets (ROA), and Sustainability is measured by the ESG Index, which is compiled based on the disclosure of sustainability reports in accordance with GRI Standards and includes 78 disclosure indicators. The research population consists of 25 public companies listed on the Indonesia Stock Exchange (IDX) and included in the SRI-KEHATI index. From that population, a sample of 8 manufacturing companies was selected with a research period from 2018 to 2023. Data analysis used panel data regression (pooled data), which includes descriptive statistical analysis, model selection, model fit testing, and hypothesis testing conducted with eViews 13. The research results show that Corporate Governance (MO) does not affect Profitability (ROA), whereas Efficiency (TATO) has a significantly positive effect on Profitability (ROA). Corporate Governance (MO) has a significant positive influence on Sustainability (ESG Index), but Efficiency (TATO) does not affect Sustainability (ESG Index). Additionally, Profitability (ROA) has a significant negative impact on Sustainability (ESG Index). Profitability (ROA) cannot mediate the impact of Corporate Governance (MO) on Sustainability (ESG Index), but it can mediate the impact of Efficiency (TATO) on Sustainability (ESG Index)

Item Type: Thesis (S2)
NIM/NIDN Creators: 55122120066
Uncontrolled Keywords: corporate governance, sustainability, efisiensi, profitabilitas, SRI- KEHATI. corporate governance, sustainability, efficiency, profitability, SRI- KEHATI.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum
Divisions: Pascasarjana > Magister Manajemen
Depositing User: FHADHILAH SHAFA ARISTA
Date Deposited: 07 Mar 2025 03:38
Last Modified: 07 Mar 2025 03:38
URI: http://repository.mercubuana.ac.id/id/eprint/94699

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