PENGARUH TRANSFORMASI DIGITAL, SALES GROWTH DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI

DELLA WIDYA AYU, . (2026) PENGARUH TRANSFORMASI DIGITAL, SALES GROWTH DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI. Magister thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Kinerja keuangan perusahaan merupakan cerminan persepsi investor terhadap keberhasilan suatu perusahaan dalam menciptakan kesejahteraan pemegang saham, yang tercermin dari kemampuan perusahaan dalam menghasilkan laba, menjaga stabilitas keuangan, serta menciptakan nilai bagi pemegang saham berdasarkan informasi keuangan yang dipublikasikan. Penelitian ini bertujuan untuk menganalisis kinerja keuangan perusahaan ritel yang terdaftar di Bursa Efek Indonesia selama periode 2020-2024 dengan menggunakan rasio Transformasi Digital, Sales Growth, dan Intellectual Capital dengan Good Corporate Governance Sebagai Variabel Moderasi. Objek penelitian adalah perusahaan sektor ritel yang terdaftar di Bursa Efek Indonesia periode 2020-2024. Teknik pengambilan sampel menggunakan metode purposive sampling dengan total 27 sampel perusahaan selama 5 tahun observasi, sehingga diperoleh 135 data observasi. Penelitian ini menggunakan pendekatan kuantitatif. Dalam metode analisis data ini menggunakan Uji Statistik Deskriptif, Uji Asumsi Klasik, Estimasi Model Regresi Data Panel dan Pemilihan Model Regresi Data Panel, Uji Hipotesis, dan Uji Analisis Regresi Moderasi (Moderated Regression Analysis/MRA) melalui aplikasi EViews 13. Hasil penelitian menunjukkan bahwa transformasi digital berpengaruh signifikan terhadap kinerja keuangan, sales growth berpengaruh signifikan terhadap kinerja keuangan, intellectual capital berpengaruh signifikan terhadap kinerja keuangan. good corporate governance tidak berpengaruh terhadap kinerja keuangan, good corporate governance memperlemah pengaruh transformasi digital terhadap kinerja keuangan. good corporate governance memperkuat pengaruh sales growth terhadap kinerja keuangan, dan good corporate governance memperlemah pengaruh intellectual capital terhadap kinerja keuangan. Temuan ini memberikan implikasi strategis bagi perusahaan dalam melakukan transformasi digital, meningkatkan penjualan dan mengelola sumber daya intellectual capital untuk meningkatkan kinerja keuangan perusahaan. ***** Company financial performance reflects investor's perceptions of a company's success in creating shareholder welfare, as reflected in the company's ability to generate profits, maintain financial stability, and create shareholder value based on published financial information. This study aims to analyze the financial performance of retail companies listed on the Indonesia Stock Exchange during the 2020-2024 period using the ratios of Digital Transformation, Sales Growth, and Intellectual Capital, with Good Corporate Governance as a Moderating Variable. The research subjects were retail companies listed on the Indonesia Stock Exchange during the 2020-2024 period. The sampling technique used a purposive sampling method with a total of 27 companies sampled over five years of observation, resulting in 135 observational data sets. This study employed a quantitative approach. The data analysis method employed descriptive statistical tests, classical assumption tests, panel data regression model estimation and panel data regression model selection, hypothesis testing, and moderated regression analysis (MRA) using the EViews 13 application. The results showed that digital transformation significantly impacted financial performance, sales growth significantly impacted financial performance, and intellectual capital significantly impacted financial performance. Good corporate governance had no effect on financial performance, but weakened the effect of digital transformation on financial performance. Good corporate governance strengthened the effect of sales growth on financial performance, and weakened the effect of intellectual capital on financial performance. These findings provide strategic implications for companies in implementing digital transformation, increasing sales, and managing intellectual capital resources to improve financial performance.

Item Type:	Thesis (Magister)
Additional Information:	1). Prof. Dr. IGKA Ulupui, SE., M.Si., Ak. ; 2). Dr. Muhammad Yusuf, SE., M.M.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > S2 Akuntansi
Depositing User:	Della Widya Ayu .
Date Deposited:	10 Aug 2026 04:46
Last Modified:	10 Aug 2026 04:46
URI:	http://repository.unj.ac.id/id/eprint/69265

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