Ajijah, Ratna (2023) PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING. S1 thesis, Universitas sultan ageng tirtayasa.
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Abstract
This study aims to determine the effect of corporate governance mechanisms proxied by (managerial ownership, institutional ownership and independent board of commissioners) on financial performance with capital structure as an intervening variable. Financial performance is measured using a profitability ratio, proxied by Return On Assets and capital structure proxied by the Debt to Equity ratio. The research population includes property and real estate companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The sample selection method used was purposive sampling and 32 companies were selected with a total sample of 105 research data. The analysis technique used is multiple linear regression with SPSS version 26 software and path analysis with the help of an online sobel calculator. The results showed that managerial ownership, independent board of commissioners had no significant effect on financial performance, while institutional ownership had a positive effect on financial performance. Managerial ownership and independent board of commissioners have a significant positive effect on capital structure, while institutional ownership has no effect on capital structure. The capital structure does not act as a mediator between corporate governance mechanisms and financial performance.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan untuk mengetahui pengaruh mekanisme corporate governance yang diproksikan dengan (kepemilikan manajerial, kepemilikan institusional dan dewan komisaris independen) terhadap kinerja keuangan dengan struktur modal sebagai variabel intervening. Kinerja keuangan di ukur dengan menggunakan rasio profitabilitas yang diproksikan Retrun On Asset dan struktur modal diproksikan dengan Debt to Equity ratio. Populasi penelitian meliputi perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia periode 2018-2021. Metode pemilihan sampel yang digunakan adalah purposive sampling dan terpilih 32 perusahaan dengan total sampel 105 data penelitian. Teknik analisis yang digunakan adalah regresi linier berganda dengan software SPSS versi 26 dan analisis jalur dengan bantuan kalkulator sobel online. Hasil penelitian menunjukkan bahwa kepemilikan manajerial, dewan komisaris independen tidak berpengaruh signifikan terhadap kinerja keuangan, sedangkan kepemilikan institusional berpengaruh positif terhadap kinerja keuangan. Kepemilikan manajerial dan dewan komisaris independen berpengaruh signifikan positf terhadap struktur modal, sedangkan kepemilikan institusional tidak berpengaruh terhadap struktur modal. Struktur modal tidak berperan sebagai mediator antara mekanisme corporate governance tehadap kinerja keuangan. | |||||||||
| Uncontrolled Keywords: | Corporate Governance, Managerial Ownership, Institutional Ownership, Independent Board of Commissioners, Financial Performance, Capital Structure Corporate Governance, Kepemilikan Manajerial, Kepemilikan Institusional, Dewan Komisaris Independen, Kinerja Keuangan, Struktur Modal. | |||||||||
| Subjects: | Communication > Science Journalism | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi 05-Fakultas Ekonomi dan Bisnis |
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| Depositing User: | RATNA AJIJAH | |||||||||
| Date Deposited: | 22 Aug 2023 15:38 | |||||||||
| Last Modified: | 13 Oct 2023 09:34 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/28583 |
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