ARJUNA FRANS SISKO, 1111031013 (2015) PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris Pada Perusahaan LQ-45 yang Terdaftar di BEI Tahun 2012-2014). Fakultas Ekonomi dan Bisnis, Universitas Lampung.
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Abstract
ABSTRAK Penelitian ini bertujuan untuk menguji penerapan good corporate governance yang mempengaruhi kinerja keuangan perusahaan. Adapun faktor-faktor yang diteliti berupa transparansi, kepemilikan institusional, kepemilikan manajerial, dan komisaris independen sebagai variabel independen, serta kinerja keuangan perusahaan yang diukur dengan return on asset, debt to asset ratio, dan cash ratio sebagai variabel dependen. Metode pengambilan sampel yang digunakan adalah metode purposive sampling dan diperoleh 14 perusahaan dalam anggota LQ-45 yang memenuhi kriteria dalam penelitian. Data yang digunakan adalah data sekunder, yaitu laporan tahunan perusahaan pada tahun 2012 sampai 2014. Guna membuktikan hipotesis, dilakukan pengujian regresi berganda yang diawali dengan uji asumsi klasik. Hasil penelitian menunjukkan bahwa, kepemilikan institusional berpengaruh positif terhadap kinerja keuangan, namun komisaris independen tidak berpengaruh terhadap kinerja keuangan, sedangkan transparansi dan kepemilikan manajerial memiliki pengaruh negatif terhadap kinerja keuangan. Kata kunci: return on asset, debt to asset ratio, cash ratio, transparansi, kepemilikan institusional, kepemilikan manajerial, dan komisaris independen. ABSTRACT This research aimed to analyze the implementation of good corporate governance that affected the corporate financial performance. The factors in this research were the transparency, the institutional ownership, the managerial ownership, and the independent commissioner as independent variables, then the corporate financial performance was measured by return on asset, debt to asset ratio and cash ratio as dependent variables. This research was using purposive sampling method and was obtained 14 corporates in the LQ-45 members that conformed the criteria in this research. The data used was secondary data, that was the annual report of the corporates in 2012 to 2014. In order to prove the hypothesis, writer did regression testing that began with the classical assumption. The results showed that the institutional ownership had positive effect to the financial performance, but the independent commissioner had no effect to the financial performance, meanwhile the transparency and the managerial ownership had a negative influence to the financial performance. Keywords: return on assets, debt to asset ratio, cash ratio, transparency, institutional ownership, managerial ownership, and independent commissioner.
| Item Type: | Other |
|---|---|
| Subjects: | H Ilmu Sosial = Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > Prodi Akuntansi |
| Depositing User: | 4655607 . Digilib |
| Date Deposited: | 23 Dec 2015 03:56 |
| Last Modified: | 23 Dec 2015 03:56 |
| URI: | http://digilib.unila.ac.id/id/eprint/16120 |
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