DETAIL KOLEKSI

The effect of corporate governance on financial performance consumer goods industry companies listed on Indonesia stock exchange


Oleh : Yunita Kusumaningrum

Info Katalog

Nomor Panggil : 022001801270

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2022

Pembimbing 1 : Henny Setyo Lestari,

Subyek : Corporations - Finance

Kata Kunci : board gender diversity, board independent


File Repositori
No. Nama File Ukuran (KB) Status
1. 2022_TA_SMJ_022001801270_Halaman-Judul.pdf 694.96
2. 2022_TA_SMJ_022001801270_Lembar-Pengesahan.pdf 926.39
3. 2022_TA_SMJ_022001801270_Bab-1-Pendahuluan.pdf 576.4
4. 2022_TA_SMJ_022001801270_Bab-2-Landasan-Teori.pdf 811.05
5. 2022_TA_SMJ_022001801270_Bab-3-Metodologi-Penelitian.pdf 785.51
6. 2022_TA_SMJ_022001801270_Bab-4-Hasil-dan-Pembahasan.pdf 769.16
7. 2022_TA_SMJ_022001801270_Bab-5-Kesimpulan.pdf 502.92
8. 2022_TA_SMJ_022001801270_Daftar-Pustaka.pdf 546.62
9. 2022_TA_SMJ_022001801270_Lampiran.pdf 2767.41

P Penelitian ini bertujuan untuk menganalisi pengaruh corporate governance terhadap financial performance pada perusahaan consumer goods industry yang terdaftar di Bursa Efek Indonesia. Variabel independen digunakan terdiri dari insider shareholding(kepemilikan saham internal), board size (ukuran dewan), board independent (dewanindependen), board meeting (rapat dewan) , board gender diversity (keberagaman dewan)serta variabel kontrol yang digunakan adalah leverage dan firm size. Variabel dependenyang digunakan adalah financial performance (kinerja keuangan) dengan proksipengukuran menggunakan rasio return on asset (ROA) dan Tobin's Q . Sampel yangdigunakan dalam penelitian ini sebanyak 31 perusahaan consumer goods industry yangterdaftar di Bursa Efek Indonesia periode tahun 2016-2020. Hasil penelitian inimenunjukan bahwa Insider shareholding memiliki pengaruh negatif dan signifikanterhadap financial performance yang diukur dengan ROA. Namun, tidak memilikipengaruh terhadap financial perfomance yang diukur dengan Tobin's Q ratio. Board sizememiliki pengaruh positif dan signifikan terhadap financial performance yang diukurdengan ROA dan Tobin's Q ratio. Board independent tidak memiliki pengaruh terhadapfinancial performance yang diukur dengan ROA dan Tobin's Q ratio. Board meeting tidakmemiliki pengaruh terhadap financial performance yang diukur dengan ROA dan Tobin'sQ ratio. Board gender diversity tidak memiliki pengaruh terhadap financial performance yang diukur dengan ROA. Namun, memiliki pengaruh negatif dan signifikan terhadapfinancial perfomance yang diukur dengan Tobin's Q ratio. Leverage tidak memilikipengaruh terhadap financial performance yang diukur dengan ROA. Namun, memilikipengaruh negatif dan signifikan terhadap financial perfomance yang diukur denganTobin's Q ratio. Firm size tidak memiliki pengaruh terhadap financial performance yangdiukur dengan ROA dan Tobin's Q ratio. Perusahaan pada sektor consumer goodsindustry diharapkan melakukan pengurangan terhadap kepemilikan saham oleh pihakinternal, sehingga pihak internal perusahaan akan tetap berfokus pada tujuan utamaperusahaan tanpa mengutamakan kepentingan pribadi mereka sebagai pemilik sahamperusahaan.

T This study aims to analyze the effect of corporate governance on financial performancein consumer goods industry companies listed on the Indonesia Stock Exchange. Theindependent variables used consist of insider shareholding, board size, boardindependent, board meeting, board gender diversity and the control variables used areleverage and firm size. The dependent variable used is financial performance withmeasurement proxies using the ratio of return on assets (ROA) and Tobin's Q. The sample used in this study were 31 consumer goods industry companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The results of this study indicate that insider shareholding has a negative and significant effect on financial performance as measured by ROA. However, it has no effect on financial performance as measured by Tobin's Q ratio. Board size has a positive and significant effect on financial performance as measured by ROA and Tobin's Q ratio. Independent board has no effect on financialperformance as measured by ROA and Tobin's Q ratio. The board meeting has no effecton financial performance as measured by ROA and Tobin's Q ratio. Board genderdiversity has no effect on financial performance as measured by ROA. However, it has anegative and significant effect on financial performance as measured by Tobin's Q ratio.Leverage has no effect on financial performance as measured by ROA. However, it has a negative and significant effect on financial performance as measured by Tobin's Q ratio.Firm size has no effect on financial performance as measured by ROA and Tobin's Qratio. Companies in the consumer goods industry sector are expected to reduce their share ownership by internal parties, so that the company's internal parties will continue to focus on the company's main objectives without prioritizing their personal interests as company shareholders.

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