Nabella, Khoirunnisa Vaurin (2024) PENGARUH TATA KELOLA PERUSAHAAN TERHADAP KINERJA KEUANGAN. Masters thesis, Universitas Tarumanagara.
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Khoirunnisa Vaurin Nabella 126231128 JA.pdf Download (374kB) |
Abstract
Penelitian ini bertujuan guna memberi bukti empiris perihal pengaruh tata kelola perusahaan pada kinerja keuangan BUMN sektor non keuangan yang terdata di BEI selama periode 2020-2023. Tata kelola perusahaan yakni seperangkat peraturan, sistem, dan proses guna mengarahkan serta mengelola bisnis perusahaan, yang dilakukan pengukuran dengan proporsi dewan komisaris independen, ukuran dewan direksi, serta komite audit. Metode penelitian yang digunakan yaitu purposive sampling dengan menggunakan SPSS 29. Jenis penelitian yang digunakan yakni kuantitatif dengan jumlah sampel 20 perusahaan. Alat analisis yang digunakan adalah regresi linear. Penelitian ini menampilkan bahwa ukuran komite audit berdampak signifikan pada kinerja keuangan, sementara proporsi dewan komisaris serta ukuran dewan direksi tidak berdampak signifikan pada kinerja keuangan, sedangkan proporsi dewan komisaris dan ukuran dewan direksi tidak berdampak signifikan terhadap kinerja keuangan. Kata Kunci: BUMN, tata kelola perusahaan, kinerja keuangan The purpose of this research is to provide empirical data on how corporate governance affects the financial performance of SOEs in the non-financial sector that are listed on the IDX between 2020 and 2023. The percentage of independent commissioners, the size of the board of directors, and the audit committee are all indicators of corporate governance, which is a collection of policies, procedures, and systems used to guide and oversee the operations of the organization. Purposive sampling using SPSS 29 is the study methodology used. Twenty businesses make up the sample size for this quantitative research design. Linear regression is the analytical technique that is used. According to this research, the size of the audit committee significantly affects financial performance, but neither the size of the board of directors nor the percentage of the board of commissioners significantly affects financial performance. Keywords: state-owned enterprises (SOEs), corporate governance, financial performance
| Item Type: | Thesis (Masters) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 09 May 2025 02:43 |
| Last Modified: | 09 May 2025 02:43 |
| URI: | http://repository.untar.ac.id/id/eprint/46731 |
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