Path: Top . Undergraduate Theses . Jurusan Akuntansi . 2017

Pengaruh Good Corporate Governance dan Kebijakan Hutang Terhadap Kinerja Keuangan Perusahaan

Effect Of Independent Commissioners, Boards Of Directors, Audit Committees, And Debt Policy On The Financial Performance Of Go Public Manufacturing Companies

Undergraduate Theses from JIPPTUMG / 2017-08-28 21:18:28
Oleh : Megawati Munir Nur
Dibuat : 2017-08-28, dengan 4 file

Keyword : Good Corporate Governance, leverage, NPM

Tujuan penelitian ini untuk menguji pengaruh komisaris independen, dewan direksi, komite audit, dan kebijakan hutang terhadap kinerja keuangan perusahaan manufaktur go public yang terdaftar di BEI sektor barang konsumsi tahun periode 2013-2016. Sampel penelitian ini 68 perusahaan dan data diperoleh dari Bursa Efek Indonesia melalui situs resmi BEI yaitu http://www.idx.co.id. Penelitian ini menggunakan pendekatan kuantitatif. Pengumpulan data menggunakan data dokumentasi yaitu data sekunder berupa annual report perusahaan manufaktur yang telah di audit dan di publikasikan tahun 2013-2016. Model yang digunakan regresi linier berganda. Hasiluji hipotesis menunjukkan bahwa komisaris independen berpengaruh signifikan positif terhadap kinerja keuangan yang diproksikan dengan NPM, dewan direksi berpengaruh signifikan dengan arah negatif terhadap kinerja keuangan, sedangkan komite audit belum mampu berpengaruh signifikan dan leverage berpengaruh signifikan dengan arah negatif terhadap kinerja keuangan yang diproksikan dengan NPM.

Deskripsi Alternatif :

The purpose of this study was to examine the effect of independent commissioners, boards of directors, audit committees, and debt policy on the financial performance of go public manufacturing companies listed in the consumer goods sector during the period of 2013-2016. The sample of this study 68 companies and data obtained from the Indonesia Stock Exchange through the official website of BEI is http://www.idx.co.id. This research uses quantitative approach. Data collection using documentation data is secondary data in the form of annual report of manufacturing companies that have been audited and published in 2013-2016. The model used multiple linear regression. The result of hypothesis test shows that independent commissioner have a positive effect financial performance proxy with NPM, board of directors has significant influence with negative direction toward financial performance, while audit committee has not been able to influence significantly and leverage have significant influence with negative direction toward financial performance proxyed with NPM.

Copyrights : Copyright (c) 2001 by Digilib Universitas Muhammadiyah Gresik. Verbatim copying and distribution of this entire article is permitted by author in any medium, provided this notice is preserved.

Beri Komentar ?#(0) | Bookmark

PropertiNilai Properti
ID PublisherJIPPTUMG
Organisasi
Nama Kontakadmin@umg.ac.id
AlamatJl. Sumatera
KotaGresik
DaerahJawa Timur
NegaraIndonesia
Telepon
Fax
E-mail AdministratorAdmin@umg.ac.id
E-mail CKOAdmin@umg.ac.id

Print ...

Kontributor...

  • Any Savitry, A.Md., Editor: admin perpustakaan UMG

Download...