PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur yangTerdaftar di BursaEfekIndonesia Periode 2013-2015)

WAHYUDI, RANDI (2020) PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur yangTerdaftar di BursaEfekIndonesia Periode 2013-2015). S1 thesis, Universitas Mercu Buana.

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Abstract

This study aims to test empirically: 1) The influence of independent commissioners on company performance, 2) audit committee on company performance, 3) company size on company performance. Company performance in this study was measured by Return on Assets (ROA). The population in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2015 period, the sampling method used was purposive sampling, obtained 63 samples of manufacturing companies, with the 2013-2015 research period. The data used are secondary data in the form of financial statements of the company and also annual reports of the company obtained from the official website of the IDX and the sites of each company. The data analysis used is analysis in the form of multiple linear regression tests. The results showed that, independent commissioners partially had no effect on company performance as measured by ROA, while the audit committee partially affected company performance as measured by ROA, and company size partially affected company performance as measured by ROA. Keywords: Independent Commissioner, Audit Committee, Company Size, Company Performance. Penelitian ini bertujuan untuk menguji secara empiris : 1) Pengaruh komisaris independen terhadap kinerja perusahaan, 2) komite audit terhadap kinerja perusahaan, 3) ukuran perusahaan terhadap kinerja perusahaan. Kinerja perusahaan pada penelitian ini diukur oleh Return on Assets (ROA). Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2013-2015, metode pengambilan sampel yang digunakan yaitu purposive sampling, didapat 63 sampel perusahaan manufaktur, dengan periode penelitian 2013-2015. Data yang digunakan adalah data sekunder yang berupa laporan keungan perusahaan dan juga laporan tahunan perusahaan yang didapat dari situs resmi BEI dan situs masing-masing perusahaan. Analisis data yang digunakan adalah analisis dalam bentuk uji regresi linear berganda. Hasil penelitian menunjukkan bahwa, komisaris independen secara parsial tidak berpengaruh terhadap kinerja perusahaan yang diukur dengan ROA, sedangkan komite audit secara parsial berpengaruh terhadap kinerja perusahaan yang diukur dengan ROA, dan ukuran perusahaan secara parsial berpengaruh terhadap kinerja perusahaan yang diukur dengan ROA. Kata Kunci : Komisaris Independen, Komite Audit, Ukuran Perusahaan, Kinerja Perusahaan.

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 143
NIM/NIDN Creators: 43213010297
Uncontrolled Keywords: Komisaris Independen, Komite Audit, Ukuran Perusahaan, Kinerja Perusahaan.
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 > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
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: Dede Muksin Lubis
Date Deposited: 14 Feb 2022 15:16
Last Modified: 14 Feb 2022 15:16
URI: http://repository.mercubuana.ac.id/id/eprint/56045

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