Pengaruh Good Corporate Governance Dan Struktur Kepemilikan Terhadap Kinerja Keuangan Perusahaan

Putri, IntanLifindaAyuning (2014) Pengaruh Good Corporate Governance Dan Struktur Kepemilikan Terhadap Kinerja Keuangan Perusahaan. Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini menguji pengaruh good corporate governance dan struktur kepemilikan terhadap kinerja keuangan perusahaan. Good corporate governance diproxy dengan proporsi dewan komisaris independen, sedangkan struktur kepemilikan diproxy dengan proporsi kepemilikan institusional dan manajerial. Indikator kinerja keuangan diukur dengan Return on Equity (ROE) dan Return on Asset (ROA). Sampel yang digunakan adalah 22 perusahaan dari populasi 54 perusahaan properti dan real estate yang go-public di Bursa Efek Indonesia dan didapatkan total 110 pengamatan untuk periode 2008-2012. Sampel ditentukan dengan menggunakan metode purposive sampling. Penelitian ini menggunakan analisis regresi berganda dan diolah menggunakan SPSS. Hasil penelitian menunjukkan bahwa terdapat pengaruh yang negatif signifikan antara proporsi dewan komisaris independen dan kepemilikan institusional terhadap kinerja keuangan yang diukur dengan ROE. Namun, kepemilikan manajerial ditemukan tidak memiliki pengaruh yang signifikan terhadap kinerja keuangan yang diukur dengan ROE. Hasil lain menunjukkan bahwa proporsi dewan komisaris independen, kepemilikan institusional, dan kepemilikan manajerial berpengaruh positif dan signifikan terhadap kinerja keuangan yang diukur menggunakan ROA.

English Abstract

This study examined the effect of good corporate governance and ownership structure on the financial performance of a company. Good corporate governance was identified by the proportion of independent commissioner board, while ownership structure was proxied by the proportion of institutional and managerial ownership. The indicators of financial performance were measured by Return on Equity (ROE) and Return on Asset (ROA). The study used 22 companies as a sample from a population of 54 property and real estate companies listed on the Indonesian Stock Exchange and got total data 110 in the period 2008-2012. The sample was determined using purposive sampling method. The study used multiple regression analysis and the data were analysed using SPSS. Measured by ROE, the result showed that there was negative effect of the proportion of independent commissioner board and institutional ownership on firm financial performance. However, it was not found that managerial ownership had an influence on financial performance. Another result showed that the proportion of independent commissioner board, the proportion of institutional and managerial ownership had a positive effect on financial performance were measured by ROA.

Item Type: Thesis (Sarjana)
Identification Number: SKR/FE/2014/151/051402754
Subjects: 600 Technology (Applied sciences) > 657 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Hasbi
Date Deposited: 16 May 2014 09:11
Last Modified: 20 Oct 2021 03:49
URI: http://repository.ub.ac.id/id/eprint/107159
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