PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PROFITABILITAS

CHALIZA NISRINA PRIANTO, . (2025) PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PROFITABILITAS. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh dewan direksi, komite audit, komisaris indeenden, komite manajemen risiko terhadap profitabilitas. Penelitian dilakukan dengan metode kuantitatif melalui analisis regresi data panel untuk melihat pengaruh variabel independen terhadap variabel depedenden. Informasi mengenai data yang digunakan bersumber dari laporan keuangan perusahaan industri consumer non-cyclicals sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada tahun 2021-2023. Jumlah sampel yang digunakan sebanyak 52 perusahaan industri consumer non-cyclicals sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada tahun 2021-2023 yang diperoleh dari hasil eliminasi populasi menggunkan metode purposive sampling. Regresi data panel yang dilakukan menggunkaan aplikasi Eviews Hasil penelitian ini menunjukkan bahwa dari keempat hipotesis hanya hipotesis 3 yang diterima karena hasil menunjukkan bahwa komisaris independen berpengaruh positif signifikan terhadap profitabilitas. Hipotesis 4 tidak diterima karena hasil menunjukkan bahwa komite audit berpengaruh negatif signifikan terhadap profitabilitas. Pada Hipotesis 1 dan hipotesis 4 tidak diterima karena hasil menunjukkan bahwa dewan direksi dan komite manajemen risiko tidak berpengaruh terhadap profitabilitas. Hasil penelitian ini diharapkan dapat menambah wawasan pembaca dan menjadi bahan evaluasi serta menjadi dasar pengambilan keputusan beberapa pihak. **** This study aims to analyze the influence of the board of directors, audit committee, independent commissioners, and risk management committee on profitability. The study was conducted using quantitative methods through panel data regression analysis to examine the influence of independent variables on the dependent variable. The data used was sourced from the financial statements of non-cyclical consumer industry companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2021-2023. The sample size was 52 non-cyclical consumer industry companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange in 2021-2023, obtained from population elimination using a purposive sampling method. Panel data regression was performed using the Eviews application. The results of this study indicate that of the four hypotheses, only hypothesis 3 is accepted because the results indicate that independent commissioners have a significant positive effect on profitability. Hypothesis 4 is not accepted because the results indicate that the audit committee has a significant negative effect on profitability. Hypotheses 1 and 4 are not accepted because the results indicate that the board of directors and risk management committee have no effect on profitability. The results of this study are expected to broaden readers' insight and become evaluation material and a basis for decision-making by several parties.

Item Type:	Thesis (Sarjana)
Additional Information:	1. Nuramalia Hasanah, M.Ak 2. Hera Khairunnisa, S.E., M. Ak
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > S1 Akuntansi
Depositing User:	Chaliza Nisrina Prianto .
Date Deposited:	11 Aug 2025 03:47
Last Modified:	11 Aug 2025 03:47
URI:	http://repository.unj.ac.id/id/eprint/59550

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