PENGARUH MODAL KERJA, UTANG, BIAYA PROMOSI, DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, DAN KEBERAGAMAN GENDER DEWAN TERHADAP PROFITABILITAS

BILL FANUEL L. TOBING, . (2025) PENGARUH MODAL KERJA, UTANG, BIAYA PROMOSI, DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, DAN KEBERAGAMAN GENDER DEWAN TERHADAP PROFITABILITAS. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menguji apakah terdapat hubungan antara modal kerja, utang, biaya promosi, dewan komisaris independen, komite audit, dan keberagaman gender dewan terhadap profitabilitas pada perusahaan sektor healthcare yang terdaftar di Bursa Efek Indonesia. Variabel bebas yang digunakan dalam penelitian ini adalah modal kerja, utang, biaya promosi, dewan komisaris independen, komite audit, dan keberagaman gender dewan. Variabel terikat yang digunakan adalah profitabilitas. Penelitian ini menggunakan data sekunder yaitu laporan keuangan perusahaan sektor healthcare yang terdaftar di Bursa Efek Indonesia periode 2020 – 2023 (116 observasi). Metode pengambilan sampel yang digunakan dalam penelitian ini metode purposive sampling. Metode yang digunakan dalam penelitian ini adalah analisis regresi linear berganda yang diolah menggunakan aplikasi SPSS versi 27. Hasil penelitian menunjukkan bahwa : (1) modal kerja berpengaruh negatif terhadap profitabilitas. (2) Utang berpengaruh negatif terhadap profitabilitas. (3) Biaya promosi berpengaruh negatif terhadap profitabilitas. (4) Dewan komisaris independen berpengaruh negatif terhadap profitabilitas. (5) Komite audit tidak berpengaruh terhadap profitabilitas. (6) Keberagaman gender dewan berpengaruh positif terhadap profitabilitas. Penelitian selanjutnya diharapkan dapat dapat menambah sampel perusahaan di luar sektor healthcare yang terdaftar di Bursa Efek Indonesia dan dan perusahaan yang tidak terdaftar di Bursa Efek Indonesia, menambahkan variabel-variabel lain yang dapat memberikan gambaran lebih menyeluruh tentang determinan profitabilitas perusahaan, dan menggunakan proksi yang lain untuk melakukan perhitungan variabel. Kata Kunci : modal kerja, utang, biaya promosi, dewan komisaris independen, komite audit, keberagaman gender dewan, profitabilitas ***** This study aims to examine whether there is a relationship between working capital, debt, promotion costs, independent board of commissioners, audit committee, and gender diversity of the board on profitability in healthcare sector companies listed on the Indonesia Stock Exchange. The independent variables used in this study are working capital, debt, promotion costs, independent board of commissioners, audit committee, and board gender diversity. The dependent variable used is profitability. This study uses secondary data, namely the financial statements of healthcare sector companies listed on the Indonesia Stock Exchange for the 2020 – 2023 period (116 observations). The sampling method used in this study is purposive sampling. The method used in this study is multiple linear regression analysis processed using the SPSS version 27 application. The results of the study indicate that : (1) working capital has a negative effect on profitability. (2) Debt has a negative effect on profitability. (3) Promotion costs have a negative effect on profitability. (4) Independent board of commissioners has a negative effect on profitability. (5) The audit committee has no effect on profitability. (6) Board gender diversity has a positive effect on profitability. Future research is expected to expand the sample to include companies outside the healthcare sector listed on the Indonesia Stock Exchange and those not listed on the Indonesia Stock Exchange, add other variables that can provide a more comprehensive picture of the determinants of company profitability, and use other proxies to calculate the variables. Keywords : working capital, debt, promotion costs, independent board of commissioners, audit committee, board gender diversity, profitability

Item Type:	Thesis (Sarjana)
Additional Information:	1). Unggul Purwohedi, S.E., M.Si., Ph.D., CMA. ; 2). Gentiga Muhammad Zairin, S.E., M.Ak., CA., CPSAK.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > S1 Akuntansi
Depositing User:	Bill Fanuel L. Tobing .
Date Deposited:	08 Aug 2025 06:31
Last Modified:	08 Aug 2025 06:31
URI:	http://repository.unj.ac.id/id/eprint/58982

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