TRI HIDAYAT, FAJAR (2017) PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2011-2015). Other thesis, UPN "Veteran" Yogyakarta.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh mekanisme Good Corporate
Governance yang terdiri dari kepemilikan institusional, kepemilikan manajerial, proporsi
dewan komisaris independen, jumlah dewan komisaris, dan komite audit terhadap kinerja
keuangan yang diukur menggunakan Cash Flow Return on Assets (CFROA). Populasi dalam
penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI periode 2011-2015.
Penelitian ini menggunakan sampel sebanyak 16 perusahaan yang diperoleh dengan
menggunakan metode purposive sampling. Teknik analisis yang digunakan adalah statistik
deskriptif, uji asumsi klasik, analisis regresi linier berganda, dan uji hipotesis. Hasil
penelitian ini menunjukkan bahwa jumlah dewan komisaris, proporsi dewan komisaris
independen, komite audit, kepemilikan institusional, dan kepemilikan manajerial secara
simultan (bersama-sama) berpengaruh signifikan terhadap kinerja keuangan. Uji parsial
menunjukkan bahwa jumlah dewan komisaris, kepemilikan institusional, dan kepemilikan
manajerial berpengaruh signifikan terhadap kinerja keuangan, sedangkan proporsi dewan
komisaris independen dan komite audit tidak berpengaruh signifikan terhadap kinerja
keuangan.
Kata kunci: kepemilikan institusional, kepemilikan manajerial, proporsi dewan komisaris
independen, jumlah dewan komisaris, komite audit, cash flow return on assets.
This study aimed to examine the effect of Good Corporate Governance mechanism
consisting of institutional ownership, managerial ownership, the proportion of independent
board, the number of commissioners, and the audit committee on the financial performance
as measured by Cash Flow Return on Assets (CFROA). The population in this research is
manufacturing companies listed on the Stock Exchange 2011-2015 period. This study used a
sample of 16 companies that obtained by using purposive sampling method. The analysis
technique used is descriptive statistics, classical assumption test, multiple linear regression
analysis, and hypothesis testing. The results of this study indicate that the number of
commissioners, the proportion of independent board, audit committee, institutional
ownership, managerial ownership and simultaneously (together) a significant effect on
financial performance. Partial test showed that the number of commissioners, institutional
ownership, managerial ownership and significant effect on the financial performance, while
the proportion of independent board and audit committee had no significant effect on the
financial performance.
Keywords: institutional ownership, managerial ownership, the proportion of independent
board, the number of board of directors, audit committee, cash flow return on assets.
| Item Type: | Thesis (Other) |
|---|---|
| Subjek: | H Social Sciences > H Social Sciences (General) |
| Divisions: | x. Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Eny Suparny |
| Date Deposited: | 29 Mar 2017 04:05 |
| Last Modified: | 29 Mar 2017 04:05 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/11614 |
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