TRIWIBOWO, ARI (2025) PENGARUH KINERJA LINGKUNGAN, UKURAN PERUSAHAAN DAN KEPEMILIKAN MANAJERIAL TERHADAP KINERJA KEUANGAN DENGAN ENTERPRISE RISK MANAGEMENT SEBAGAI VARIABEL MODERATOR. S2 thesis, Universitas Mercu Buana.
|
Text (HAL COVER)
01 COVER.pdf Download (732kB) | Preview |
|
![[img]](https://repository.mercubuana.ac.id/style/images/fileicons/text.png) |
Text (BAB I)
02 BAB 1.pdf Restricted to Registered users only Download (175kB) |
|
|
Text (BAB II)
03 BAB 2.pdf Restricted to Registered users only Download (285kB) |
|
|
Text (BAB III)
04 BAB 3.pdf Restricted to Registered users only Download (1MB) |
|
|
Text (BAB IV)
05 BAB 4.pdf Restricted to Registered users only Download (1MB) |
|
|
Text (BAB V)
06 BAB 5.pdf Restricted to Registered users only Download (651kB) |
|
|
Text (DAFTAR PUSTAKA)
07 DAFTAR PUSTAKA.pdf Restricted to Registered users only Download (801kB) |
|
|
Text (LAMPIRAN)
08 LAMPIRAN.pdf Restricted to Registered users only Download (1MB) |
Abstract
his study examines the effect of environmental performance, firm size, and managerial ownership on financial performance, with Enterprise Risk Management (ERM) as a moderating variable, in transportation and logistics companies listed on the Indonesia Stock Exchange during 2019–2023. The sample consists of 30 companies selected through purposive sampling from a population of 57. Data were analyzed using panel data regression with EViews 12. The results indicate that environmental performance and firm size significantly and positively affect financial performance, while managerial ownership has a positive but insignificant effect. ERM positively moderates the relationship between environmental performance and financial performance, but negatively moderates the effects of firm size and managerial ownership. The findings suggest that transportation companies should enhance environmental performance and adopt ERM comprehensively to strengthen financial resilience. Theoretically, this study contributes to the literature by highlighting the moderating role of ERM in linking internal factors and financial performance within the transportation sector in developing countries. Keywords: Environmental Performance, Firm Size, Managerial Ownership, Enterprise Risk Management, Financial Performance, Transportation and Logistics. Penelitian ini menganalisis pengaruh kinerja lingkungan, ukuran perusahaan, dan kepemilikan manajerial terhadap kinerja keuangan dengan Enterprise Risk Management (ERM) sebagai variabel moderasi pada perusahaan transportasi dan logistik yang terdaftar di Bursa Efek Indonesia periode 2019–2023. Data penelitian berasal dari 30 perusahaan yang dipilih melalui purposive sampling dari total populasi 57 perusahaan transportasi dan logistik. Analisis dilakukan dengan regresi data panel menggunakan EViews 12. Hasil penelitian menunjukkan bahwa kinerja lingkungan dan ukuran perusahaan berpengaruh positif signifikan terhadap kinerja keuangan, sementara kepemilikan manajerial berpengaruh positif tetapi tidak signifikan. ERM memoderasi secara positif hubungan antara kinerja lingkungan dan kinerja keuangan, namun memoderasi secara negatif pengaruh ukuran perusahaan dan kepemilikan manajerial. Penelitian ini berimplikasi bahwa perusahaan transportasi dan logistik perlu memperkuat kinerja lingkungan serta mengimplementasikan ERM secara komprehensif untuk meningkatkan finansial yang lebih kuat. Secara teoretis, penelitian ini menambah literatur mengenai peran ERM sebagai variabel moderasi dalam hubungan faktor internal dan kinerja keuangan di sektor transportasi dan logistic pada negara berkembang. Kata kunci: Kinerja Lingkungan, Ukuran Perusahaan, Kepemilikan Manajerial, Enterprise Risk Management, Kinerja Keuangan, Transportasi dan Logistik
Actions (login required)
 |
View Item |
