PENGARUH GOOD CORPORATE GOVERNANCE, PERPUTARAN KAS DAN DEBT TO EQUITY RATIO TERHADAP PROFITABILITAS

SECTIO IRINE, HERLINNA (2020) PENGARUH GOOD CORPORATE GOVERNANCE, PERPUTARAN KAS DAN DEBT TO EQUITY RATIO TERHADAP PROFITABILITAS. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine and examine the effect of good corporate governance, cash turnover and debt to equity ratio on profitability. The data used in this research is secondary data. This research data was taken from the Indonesia Stock Exchange. The data has been collected from annual reports of manufacturing companies in miscellaneous industry sector,for the period of three year ranging of 2016 to 2018. Based on purposive sampling method, obtained 19 companies. The data analysis technique used is multiple regression analysis techniques with the help of SPSS version 22, where the dependent variable is profitability and the independent variable are good corporate governance (board of commissioners, board of directors and audit committee), cash turnover and debt to equity ratio. The results of this study indicate that: 1. Good corporate governance (board of commissioners) has a significant negative effect on profitability, 2. Good corporate governance (board of directors) has a significant positive effect on profitability, 3. Good corporate governance (audit committee) has a significant positive effect on profitability, 4. Cash Turnover has not a significant positive effect on profitability, 5. Debt to equity ratio has a significant positive effect on profitability. Keywords : Good Corporate Governance, Board of Commissioners, Board of Directors, Audit Committee, Cash Turnover, Debt to Equity Ratio, Profitability. Penelitian ini bertujuan untuk mengkaji pengaruh good corporate governance, perputaran kas dan debt to equity ratio terhadap profitabilitas. Data yang digunakan pada penelitian ini merupakan data sekunder. Data penelitian ini diambil dari Bursa Efek Indonesia. Data yang diambil dari laporan tahunan dari perusahaan manufaktur pada sektor aneka industri untuk tiga tahun periode dari 2016 sampai 2018. Berdasarkan merode purposive sampling, telah di peroleh 19 perusahaan. Teknik analisis data digunakan teknik analisis regresi berganda dengan bantuan program SPSS versi 22. Untuk variabel dependen adalah profitabilitas dan variabel independennya adalah good corporate governance (dewan komisaris, dewan direksi dan komite audit), perputaran kas dan debt to equity ratio. Hasil penelitian ini menujukkan bahwa: 1. Good corporate governance (dewan komisaris) berpengaruh negatif secara signifikan terhadap profitabilitas, 2. Good corporate governance (dewan direksi) berpengaruh positif secara signifikan terhadap profitabilitas, 3. Good corporate governance (komite audit) berpengaruh positif secara signifikan terhadap profitabilitas, 4. Perputaran kas tidak berpengaruh positif secara signifikan terhadap profitabilitas, 5. Debt to equity ratio berpengaruh positif secara signifikan terhadap profitabilitas. Kata Kunci : Good Corporate Governance, Dewan Komisaris, Dewan Direksi, Komite Audit, Perputaran Kas, Debt to Equity Ratio, Profitabilitas.

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