Analisa Implementasi Tata Kelola Perusahaan terhadap Kinerja Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020.
Abstract
Penelitian ini menggunakan indikator tata kelola perusahaan sebagai variabel independen yang terdiri atas ukuran komite audit, rapat komite audit, komite audit independen, kualitas audit, rapat direksi, kepemilikan institusional, kepemilikan manajerial, serta variabel kontrol berupa ukuran perusahaan, usia perusahaan terhadap kinerja perusahaan perbankan yang diukur oleh roa sebagai variabel dependen yang terdaftar pada website resmi Bursa Efek Indonesia pada periode 2016-2020. Penelitian ini memanfaatkan metode penelitian purposive sampling yang terdiri atas berbagai kriteria penelitian tertentu serta penerapan analisa data dengan memanfaatkan instrumen pengujian berupa eviews. Dengan metode pengujian probabilitas berupa uji outlier, uji deskriptif analisis dan uji hipotesis, Berdasarkan hasil pengujian atas penelitian diperoleh hasil yakni adanya signifikansi pada indikator kualitas audit dan ukuran perusahaan terhadap kinerja perusahaan perbankan.
Kata Kunci: tata kelola perusahaan; ukuran komite audit; rapat komite audit; komite audit independen; kualitas audit; rapat direksi, kepemilikan institusional; kepemilikan manajerial; ukuran perusahaan; usia perusahaan; ROA; dan kinerja perusahaan perbankan.
Abstract
This study was determined by utilizing indicators of corporate governance as an independent variable consisting of the size of the audit committee, audit committee meetings, independent audit committee, audit quality, meetings, institutional ownership, managerial ownership, firm size, and firm age as control variable and firm performance (ROA) as the dependent variable which is listed on the official website of the Indonesia Stock Exchange (IDX.com) in the 2016-2020 period. This study utilizes a research method in the form of purposive sampling, which consists of certain criteria and the application of data analysis using a test instrument in the form of a review. With probability testing methods in the form of outlier tests, descriptive analysis tests and hypotheses. Based on the results of testing the results obtained, namely the significance of audit quality indicators and firm size on the performance of banking companies.
Keywords: Corporate governance; Audit committee size; Audit committee meetings;
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DOI: https://doi.org/10.37531/sejaman.v5i1.2177
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