PENGARUH GOOD CORPORATE GOVERNANCE (GCG) DAN RISIKO LIKUIDITAS TERHADAP KINERJA LAPORAN KEUANGAN PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2018-2022

Lesmono, Ardhyani Putri Azzura (2024) PENGARUH GOOD CORPORATE GOVERNANCE (GCG) DAN RISIKO LIKUIDITAS TERHADAP KINERJA LAPORAN KEUANGAN PERUSAHAAN SEKTOR PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2018-2022. Other thesis, UPN Veteran Yogyakarta.

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Abstract

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ABSTRAK
Penelitian ini bertujuan untuk mengetahui pengaruh Good Corporate
Governance (kepemilikan manajerial, kepemilikan institusional, dewan komisaris
independen) dan risiko likuiditas terhadap kinerja laporan keuangan. Objek
penelitian yang digunakan adalah perusahaan perbankan yang terdaftar di Bursa
Efek Indonesia (BEI) pada tahun 2018 sampai dengan tahun 2022. Jumlah sampel
pada penelitian ini sebanyak 40 perusahaan dalam kurun waktu 5 tahun yang
diperoleh melalui teknik purposive sampling. Penelitian ini menggunakan metode
deskriptif asosiatif dengan pendekatan kuantitatif. Teknik analisis data yang
digunakan dalam penelitian ini adalah analisis regresi linier berganda menggunakan
program statistic SPSS versi 26.
Hasil dalan penelitian ini menunjukkan bahwa kepemilikan manajerial,
kepemilikan institusional, dewan komisaris independen tidak berpengaruh terhadap
kinerja laporan keuangan. Sedangkan risiko likuiditas berpengaruh terhadap kinerja
laporan keuangan.
Kata kunci: Good Corporate Governance (GCG), Risiko Likuiditas, Kinerja
Laporan Keuangan, Kinerja Perusahaan
x
ABSTRACT
This study aims to determine the effect of Good Corporate Governance
(managerial ownership, institutional ownership, independent board of
commissioners) and liquidity risk on financial statement performance. The object
of research used is banking companies listed on the Indonesia Stock Exchange
(IDX) from 2018 to 2022. The number of samples in this study were 40 companies
in a period of 5 years obtained through purposive sampling technique. This
research uses an associative descriptive method with a quantitative approach. The
data analysis technique used in this research is multiple linear regression analysis
using the SPSS version 26 statistical program.
The results in this study indicate that managerial ownership, institutional
ownership, independent board of commissioners have no effect on the performance
of financial statements. While liquidity risk affects the performance of financial
statements.
Keywords: Good Corporate Governance (GCG), Liquidity Risk, Financial
Statement Performance, Company Performance.

Item Type: Thesis (Other)
Uncontrolled Keywords: Good Corporate Governance (GCG), Liquidity Risk, Financial Statement Performance, Company Performance.
Subjects: H Social Sciences > HG Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: Eko Yuli
Date Deposited: 22 Jul 2024 03:09
Last Modified: 22 Jul 2024 03:09
URI: http://eprints.upnyk.ac.id/id/eprint/40329

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