Putra, Bryan Yuwanda Lenggana and Helmy Adam, MSA., Ak., CPMA., MSA., Ak., CPMA (2023) Pengaruh Penerapan Asean Corporate Governance Scorecard Terhadap Profitabilitas Perusahaan Terbuka Indonesia Tahun 2021. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mengetahui bukti empiris dari pengaruh penerapan Asean Corporate Governance Scorecard terhadap profitabilitas perusahaan. Variabel independen yang digunakan yakni Rights of Shareholders, Equitable Treatment of Shareholders, Role of Shareholders, Disclosure and Transparancy, dan Responbilites of the Board. Pengukuran ACGS didasarkan pada metode pengukuran yang digunakan oleh ACMF (Asean Capital Market Forum). Data yang digunakan bersumber pada laporan ACGS dan laporan tahunan 2021 yang dipublikasikan oleh perusahaan. Populasi dalam penelitian ini merupakan perusahaan terbuka Indonesia yang menerapkan tata kelola perusahaan ACGS. Metode pengambilan sample menggunakn purposive sampling dengan hasil sample yang digunakan dalam penelitian ini 30 perusahaan. Analisis data dilakukan dengan menggunakan metode regresi berganda. Hasil dari penelitian ini menyatakan bagwa right of shareholder berpengaruh positif dikarenakan perusahaan mampu melindungi hak pemegang saham dalam berpartisipasi secara efektif pada rapat umum pemegang saham serta memberikan hak berupa pembayaran dividen secara adil dan tepat waktu. Selanjutnya equitable treatment of shareholders, role of shareholders, disclosure and transparancy, dan responbilites of the board tidak berpengaruh secara signifikan terhadap profitabilitas perusahaan dikarenakan terdapat kemungkinan bahwa terdapat faktor lain yang mempengaruhi proftabilitas perusahaan. Peran pemangku kepentingan yang belum maksimal, keterbukaan infromasi yang kurang memadai serta pengawasan kode etik terhadap dewan direksi dan komisaris pada perusahaan terbuka di Indonesia tidak memiliki pengaruh langsung terhadap profitabilitas.
English Abstract
This study aims to determine empirical evidence of the influence of the implementation of the Asean Corporate Governance Scorecard on company profitability. The independent variables used are Rights of Shareholders, Equitable Treatment of Shareholders, Role of Shareholders, Disclosure and Transparency, and Responbilities of the Board. The measurement of the ACGS is based on the measurement method used by the ACMF (Asean Capital Market Forum). The data used is sourced from the ACGS report and the 2021 annual report published by the company. The population in this study is an Indonesian public company that implements ACGS corporate governance. The sampling method used purposive sampling with the results of the sample used in this study 30 companies. Data analysis was performed using multiple regression methods. The results of this study state that the right of shareholders has a positive effect because the company is able to protect the rights of shareholders in participating effectively at general meetings of shareholders and granting rights in the form of dividend payments in a fair and timely manner. Furthermore, the equitable treatment of shareholders, the role of shareholders, disclosure and transparency, and the responsibilities of the board do not significantly influence company profitability because there is a possibility that there are other factors that affect company profitability. The role of stakeholders has not been maximized, inadequate information disclosure and oversight of the code of ethics for the board of directors and commissioners in public companies in Indonesia do not have a direct effect on profitability.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | :0523020057 |
| Uncontrolled Keywords: | Asean Corporate Governance Scorecard, Profitability, ROE |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Unnamed user with username nova |
| Date Deposited: | 29 Nov 2023 02:46 |
| Last Modified: | 29 Nov 2023 02:46 |
| URI: | http://repository.ub.ac.id/id/eprint/204725 |
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Brilian Setia Pengaruh Strategi Bisnis dan Inovasi terhadap Keunggulan Kompetitif Perusahaan (Studi pada UMKM Kuliner di Kota Malang)..pdf Restricted to Registered users only until 31 December 2025. Download (3MB) |
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