PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP KINERJA KEUANGAN (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024)

LUMBANTORUAN, RILES J.B (2025) PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP KINERJA KEUANGAN (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024). S1 thesis, Universitas Mercu Buana Jakarta - Menteng.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh corporate governance dan Leverage terhadap kinerja keuangan perusahaan Terdaftar di Bursa Efek Indonesia periode 2020 – 2024. Mekanisme corporate governance yang diuji antara lain adalah Dewan Komisaris Independen, Kepemilikan Manajerial, Komite Audit, Kepemilikan Institusional, dan Dewan Direksi. Sedangkan kinerja keuangan perusahaan diproksikan dengan Return On Equity (ROE). Jenis penelitian ini adalah explanatory research dengan pendekatan kuantitatif. Data yang digunakan pada penelitian adalah data sekunder yang diperoleh dari website resmi Bursa Efek Indonesia dan website resmi masing – masing perusahaan. Sampel yang digunakan berjumlah 10 perusahaan farmasi yang memenuhi kriteria. Teknik pengambilan sampel dilakukan dengan metode purposive sampling. Analisis data yang digunakan adalah analisis statistik deskriptif dan analisis statistik inferensial yang terdiri atas uij asumsi klasik dan analisis regresi berganda. Uji hipotesis dilakukan dengan uji F, uji t, serta uji koefisien determinasi. Hasil penelitian ini menunjukkan bahwa variabel Dewan Komisaris Independen, Komite Audit, Kepemilikan Institusional, Kepemilikan Manajerial, dan Dewan Direksi secara simultan berpengaruh terhadap kinerja keuangan perusahaan. Secara parsial, Dewan Komisaris Independen, Komite Audit, Kepemilikan Manajerial, dan Leverage berpengaruh terhadap kinerja keuangan perusahaan sementara Kepemilikan Institusional tidak berpengaruh terhadap kinerja keuangan perusahaan. This study aims to examine the ef ect of corporate governance and Leverage on the financial performance of companies listed on the Indonesia Stock Exchange for the period 2020–2024. The corporate governance mechanisms tested include Independent Board of Commissioners, Managerial Ownership, Audit Committee, Institutional Ownership, and Board of Directors. Financial performance is proxied by Return On Equity (ROE). This research is explanatory research with a quantitative approach. The data used in this study are secondary data obtained from the of icial website of the Indonesia Stock Exchange and the of icial websites of the respective companies. The sample consists of 10 pharmaceutical companies with selected criteria. Techniques selected using purposive sampling. Data analysis techniques include descriptive statistics and inferential statistics, consisting of classical assumption tests and multiple regression analysis. Hypothesis testing was conducted using the F-test, t-test, and coef icient of determination test. The results show that the variables of Independent Board of Commissioners, Audit Committee, Institutional Ownership, Managerial Ownership, and Board of Directors simultaneously af ect the financial performance of companies. Partially, the Independent Board of Commissioners, Audit Committee, Managerial Ownership, and Board of Directors af ect the financial performance, while Institutional Ownership does not have a significant ef ect on financial performance. Keywords: Financial Performance.

Item Type: Thesis (S1)
NIM/NIDN Creators: 43220110062
Uncontrolled Keywords: Kinerja Keuangan, Dewan Komisaris Independen, Kepemilikan institusional, Kepemilikan Manajerial, Komite Audit, Leverage Kinerja Keuangan, Dewan Komisaris Independen, Kepemilikan institusional, Kepemilikan Manajerial, Komite Audit, Leverage
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: ZAIRA ELVISIA
Date Deposited: 28 Jan 2026 02:19
Last Modified: 28 Jan 2026 02:19
URI: http://repository.mercubuana.ac.id/id/eprint/100754

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