The Impact of Corporate Governance Implementation on Firm Performance : A Case Study of Indonesia

Rifiana, Yuni (2019) The Impact of Corporate Governance Implementation on Firm Performance : A Case Study of Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh dari implementasi tata kelola perusahaan yang baik yang berdasarkan peraturan yang ditetapkan terhadap peningkatan kinerja perusahaan pada perusahaan terbuka yang terdaftar di Bursa Efek Indonesia (BEI). Variabel independen yang digunakan dalam penelitian ini berupa dewan direksi, dewan komisaris independenden, direktur independen, komite audit dan jumlah rapat komite audit. Adapun variable kontrol seperti ukuran perusahaan dan leverage juga disertakan dalam penelitian ini. Sampel yang digunakan dalam penelitian ini adalah 472 perusahaan yang terdaftar di Bursa Efek Indonesia pada periode 2013 hingga 2017. Pemilihan sampel dilakukan dengan metode purposive sampling. Data yang digunakan dalam penelitian ini berupa laporan keuangan tahunan yang di terbitkan di www.idx.co.id. Data yag diperlukan diambil dari laporan keuangan tahunan kemudian diuji dengan metode regresi linier berganda. Sedangkan perangkat lunak statistik di pilih untuk menguji data dalam penelitian ini. Hasil dari penelitian ini membuktikan bahwa dewan direksi, jumlah rapat komite audit yang diadakan dalam satu tahun dan variabel kontrol yaitu ukuran perusahaan mampu mempengaruhi kinerja perusahaan secara signifikan positif. Direktur independen dan variable kontrol yaitu leverage mampu mempengaruhi kinerja perusahaan secara signifikan negatif. Sementara komisaris independen dan komite audit tidak terbukti dapat mempengaruhi kinerja perusahaan secara signifikan. ********************************************************************** This study is aim to analyze the impact of implementation good corporate governance according to the law toward company that listed on Indonesia Stock Exchange (IDX). Variables used in this study are board size, independent board, outside director, audit committee, and audit committee meeting, Otherwise, control variable that used are firm size and leverage. Sample used in this study are from 472 companies that listed on IDX in the period from 2013 until 2017. The progress for choosing sample for study was using purposive sampling control. The data used in this study is the annual report of listed company on IDX which is obtained through www.idx.co.id. Otherwise, statistic software was choose for testing the data for this study. The result of this study showed that board size and audit committee meeting and control variable which Is firm size showed a positive impact on firm performance significantly. Outside director and control variable which is leverage showed a negative impact on firm performance significantly. Another variable like board independent and audit committee are not able to effect firm performance activity significantly.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 23
Uncontrolled Keywords: good corporate governance, firm performance, board size, board independent, outside director, audit committee, audit committee meeting, firm size, leverage
Subjects: H Social Sciences > HF Commerce > Business
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: School of Economic and Business > Accounting
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 21 Oct 2019 12:19
Last Modified: 05 Oct 2020 09:10
URI: http://repository.uib.ac.id/id/eprint/2009

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