Analisis Pengaruh Tata Kelola Perusahaan terhadap Profitabilitas di Bursa Efek Indonesia

Sari, Dwi Diyah (2019) Analisis Pengaruh Tata Kelola Perusahaan terhadap Profitabilitas di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Pengkajian ini dilakukan dengan tujuan agar mengetahui dampak tata kelola perusahaan pada profitabilitas yang terdapat di Bursa Efek Indonesia. Variabel dependen pengkajian ini yaitu profitabilitas yang diukur memakai ROA (Return on Aset) dan ROE (Return on Equity). Variabel independen yang dipakai ialah ukuran dewan, komite audit, rapat dewan, direktur diluar dewan, komposisi komite audit, rapat komite audit, kompetensi komite audit dan kualitas audit. Pada pengkajian ini dengan pengujian ROA dan ROE digunakan sebanyak 325 nama perusahaan yang tercatat di Bursa Efek Indonesia dengan periode 2013-2017. Mekanisme diterapkan pada pengkajian ini ialah purposive sampling dan diuji menggunakan regresi panel. Hasil pengkajian yang diperoleh membuktikan bahwa variabel ukuran dewan, rapat dewan, dan kualitas audit mempunyai dampak signifikan positif pada ROA dan ROE. Sementara variabel komite audit, direktur diluar dewan, komposisi komite audit, rapat komite audit, kompetensi komite audit tidak memilik dampak signifikan pada ROA dan ROE. ********************************************************************** The research had been completed with the aim of determining the effect of corporate governance on profitability contained at the Indonesia Stock Exchange. In this study, ROA (Return On Assets) and ROE (Return on Equity) were used as a measure for profitability as the dependent variable. As for independent variables there were board size, audit committee, board meeting, director outside of the board, the composition of audit committee as well as their meetings, said committee's competency and their audit quality. In this study, for testing ROA and ROE, 325 company names that were listed on the Indonesia Stock Exhange during the year 2013-2017 were extracted. The method applied was purposive sampling which was further tested by panel regression. The results obtained had proven these variable; boarrd size, board meetings, and audit quality to be having a significantly positive effect on ROA and ROE. Another set of variables, however, that was not significant to both ROA and ROE were the audit committe, director outside the board, audit committee's composition as well as their meetings and competency.

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