Abdillah, Ardhi (2015) Pengaruh Penerapan Good Corporate Governance Terhadap Kinerja Keuangan (Studi Pada Perusahaan Publik Yang Terdaftar Sebagai Pemenang Annual Report Award Periode 2010-2012 Di Bursa Efek Indonesia). Sarjana thesis, Universitas Brawijaya.
Abstract
Good corporate governance yang diterapkan dengan baik diyakini dapat meningkatkan kinerja keuangan perusahaan. Penerapan disclosure yang memadai diyakini akan meningkatkan minat investor untuk berinvestasi pada perusahaan. Fungsi dan peran dewan komisaris independen yang berjalan dengan baik akan meningkatkan kinerja perusahaan dan mensejahterakan pemegang saham minoritas. Penelitian ini bertujuan untuk mengetahui (1) pengaruh komposisi dewan komisaris independen terhadap ROA; (2) pengaruh disclosure terhadap ROA; (3) pengaruh komposisi dewan komisaris independen terhadap ROE; (4) pengaruh disclosure terhadap ROE; (5) pengaruh komposisi dewan komisaris independen dan disclosure terhadap ROA; (6) pengaruh komposisi dewan komisaris independen dan disclosure terhadap ROE. Jenis penelitian ini adalah explanatory research dengan pendekatan kuantitatif. Penelitian ini menggunakan data sekunder yaitu performance profile dan annual report yang didapat dari BEI. Pemilihan sampel dilakukan dengan purposive sampling. Analisis data menggunakan regresi linier berganda. Variabel good corporate governance terdiri dari disclosure dan komposisi dewan komisaris independen. Variabel kinerja keuangan terdiri dari ROA dan ROE. Populasi penelitian ini adalah perusahaan yang terdaftar sebagai pemenang annual report award periode 2010-2012 di BEI dengan 21 perusahaan sampel selama 3 periode dengan 37 data observasi. Hasil penelitian ini menunjukkan bahwa (1) komposisi dewan komisaris independen berpengaruh negatif signifikan terhadap ROA; (2) disclosure tidak berpengaruh signifikan terhadap ROA; (3) komposisi dewan komisaris independen tidak berpengaruh signifikan terhadap ROE; (4) disclosure berpengaruh negatif signifikan terhadap ROE; (5) komposisi dewan komisaris independen dan disclosure secara bersama-sama berpengaruh signifikan terhadap ROA; (6) komposisi dewan komisaris independen dan disclosure secara bersama-sama berpengaruh signifikan terhadap ROE.
English Abstract
A well-implemented Good corporate governance is believed can enhance company’s financial performance. Adequate application of disclosure is believed can increase investor’s interest to invest on the company. Function and role of independent board of commissioners which goes well will increase company’s performance and welfare the minority shareholders. This research aims to know (1) the influence of composition of independent board of commissioners to ROA; (2) the influence of disclosure to ROA (3) the influence of composition of independent board of commissioners to ROE; (4) the influence of disclosure to ROE; (5) the influence of composition of independent board of commissioners and disclosure to ROA; (6) the influence of composition of independent board of commissioners and disclosure to ROE. The type of research is explanatory research with quantitative approach. This study uses secondary data from a performance profile and annual reports obtained from IDX. The selection of samples is carried out by purposive sampling. Data analysis using multiple linear regression. Good corporate governance variables consist of disclosure and the composition of independent Board of Commissioners. Financial performance variables consist of ROA and ROE. The population of this research is the company listed as the winner of annual report award for the period 2010-2012 at the IDX with 21 companies sampled for 3 periods with 37 observation data. The results of this study show that (1) the composition of the independent board of commissioners does have a significant negative effect on ROA; (2) disclosure does not have a significant effect on ROA; (3) the composition of the independent board of commissioners does not have a significant effect on ROE; (4) disclosure does have a significant negative effect on ROE; (5) the composition of the independent board of commissioners and disclosure simultaneously does have a significant effect on ROA; (6) the composition of the independent board of commissioners and disclosure simultaneously does have a significant effect on ROE.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2015/653/ 051507376 |
| Subjects: | 600 Technology (Applied sciences) > 658 General management |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | Kustati |
| Date Deposited: | 15 Oct 2015 08:52 |
| Last Modified: | 15 Oct 2015 08:52 |
| URI: | http://repository.ub.ac.id/id/eprint/117733 |
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