Setyoko, Bayu (2017) Analisis Pengaruh Rasio Keuangan, Corporate Governance, Konservatisme, Dan Ukuran Perusahaan Terhadap Performa Keuangan Perusahaan (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2014-2016). Sarjana thesis, Universitas Brawijaya.
Abstract
Masyarakat Ekonomi ASEAN (MEA) dan keluarnya Indonesia dari OPEC telah menjadi determinan penting performa keuangan perusahaan. Penelitian ini bertujuan untuk menguji pengaruh rasio keuangan, corporate governance, konservatisme, dan ukuran perusahaan terhadap performa keuangan perusahaan. Rasio keuangan diproksikan oleh profitabilitas, modal kerja, risiko keuangan, dan likuiditas. Corporate governance diproksikan oleh persentase komisaris independen dan kepemilikan manajerial. Konservatisme diukur dengan nonoperating accrual. Ukuran perusahaan diukur dengan total aset. Penelitian ini dilakukan pada perusahaan sektor manufaktur yang terdaftar di BEI periode 2014-2016 dengan sampel sebanyak 141 perusahaan dengan menggunakan metode purposive sampling. Penelitian ini menggunakan aplikasi SPSS 20. Dari hasil analisis regresi berganda yang dilakukan, profitabilitas, modal kerja, risiko keuangan, dan ukuran perusahaan terbukti berpengaruh positif terhadap performa keuangan. Sebaliknya, likuiditas terbukti berpengaruh negatif terhadap performa keuangan. Sedangkan persentase komisaris independen, kepemilikan manajerial, dan konservatisme tidak berpengaruh terhadap performa keuangan.
English Abstract
The ASEAN Economic Community and Indonesia’s exit from OPEC has been one of the most determinant factors of companies’ financial performance. This research aims to examine the effect of financial ratio, corporate governance, conservatism, and company size on companies’ financial performance. The financial ratio is proxied by profitability, working capital, financial risk, and liquidity, while corporate governance is proxied by independent-commissioner percentage and managerial ownership. The conservatism is measured by non-operating accrual, and the company size is measured by total assets. This study is conducted towards the manufacturing companies listed in the IDX since 2014 up to 2016. The 141 samples are selected by purposive sampling. The results of the multiple regression analysis show that profitability, working capital, financial risk, and company size positively affect the financial performance. On the contrary, liquidity negatively affect the financial performance. Meanwhile, independent commissioner percentage, conservatism, and managerial ownership do not influence the companies’ financial performance
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2017/433/051708907 |
| Uncontrolled Keywords: | Rasio keuangan, corporate governance, konservatisme, ukuran perusahaan, performa keuangan, perusahaan manufaktur. |
| Subjects: | 600 Technology (Applied sciences) > 658 General management > 658.1 Organization and financial management > 658.15 Financial management |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Nur Cholis |
| Date Deposited: | 22 Sep 2017 03:33 |
| Last Modified: | 17 Jun 2022 07:55 |
| URI: | http://repository.ub.ac.id/id/eprint/2850 |
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