PUTRIATAMA, ALDILLA (2022) PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN SERTA DAMPAKNYA PADA COMPETITIVE ADVANTAGE. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to determine the relationship between Good Corporate Governance on competitive advantage mediated by financial performance. Good Corporate Governance is proxied by independent commissioners, audit committees and institutional ownership. Financial performance is measured by Return on Assets (ROA). The population in this study is the property and real estate sub-sector companies listed on the Indonesia Stock Exchange in 2017-2020. The data collection method used is purposive sampling. The number of final samples that are eligible to be used as research samples is 68 samples. The analysis technique used is path analysis. The results of this study indicate that independent commissioners have no effect on ROA, while audit committees and institutional ownership have an effect on ROA. Independent commissioners and audit committees have an effect on competitive advantage while institutional ownership has no effect on competitive advantage. After conducting path analysis, ROA cannot mediate the effect of independent commissioners and audit committees on competitive advantage, while ROA can mediate the effect of institutional ownership on competitive advantage. Keywords: Financial Performance, Competitive Advantage, Independent Commissioner, Audit Committees and Institutional Ownership. Penelitian ini bertujuan untuk mengetahui hubungan antara Good Corporate Governance terhadap competitive advantage dengan dimediasi kinerja keuangan. Good Corporate Governance diproksi dengan komisaris independen, komite audit dan kepemilikan institusional. Kinerja keuangan diukur dengan Return on Assets (ROA). Populasi dalam penelitian ini adalah perusahaan subsektor property dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2017-2020. Metode pengumpulan data yang digunakan yaitu purposive sampling. jumlah sampel akhir yang layak dijadikan sampel penelitian adalah 68 sampel. Teknik analisis yang digunakan, yaitu path analysis. Hasil penelitian ini menunjukkan bahwa komisaris independen tidak berpengaruh terhadap ROA sedangkan Komite audit dan kepemilikan institusional berpengaruh terhadap ROA. Komisaris independen dan komite audit bepergaruh terhadap competitive advantage sedangkan Kepemilikan institusional tidak berpengaruh terhadap competitive advantage. Setelah melakukan analisis jalur, ROA tidak dapat memediasi pengaruh komisaris independen dan komite audit terhadap competitive advantage sedangkan ROA dapat memediasi pengaruh kepemilikan institusional terhadap competitive advantage Kata Kunci : Kinerja Keuangan, Competitive Advantage, Komisaris Independen, Komite Audit dan Kepemilikan Institusional.
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