Please use this identifier to cite or link to this item: http://repository.ipb.ac.id/handle/123456789/107543
Title: Pengaruh Good Corporate Governance terhadap Kinerja Keuangan (Studi Kasus pada Perusahaan Pertambangan Batubara yang Terdaftar di BEI)
Other Titles: The Influence of Good Corporate Governance on Financial Performance (Case Study on Coal Mining Companies Listed on the IDX)
Authors: Irawan, Tony
Andati, Trias
Tinambunan, Joshua Parlindungan
Issue Date: 2021
Publisher: IPB University
Abstract: Perusahaan pertambangan batubara dibangun untuk melayani dan menjaga kestabilan pasokan batubara domestik terutama pada PLTU sehingga dapat tercapai skala ekonomi yang besar. Agar hal tersebut terjadi maka perlu adanya tata kelola perusahaan yang baik guna untuk menciptakan nilai tambah ekonomis bagi pertumbuhan dan perkembangan perusahaan. Penelitian ini bertujuan untuk menganalisis perkembangan kinerja keuangan industry pertambangan batubara yang terdaftar di BEI dengan menggunakan economic value added serta menganalisis pengaruh struktur modal terhadap kinerja keuangan yang tergantung pada good corporate governance pada industri pertambangan batubara yang terdaftar di BEI Teknik pengambilan contoh pada penelitian menggunakan metode non- probability sampling dengan teknik purposive sampling. Penelitian ini mengambil sampel sebanyak 20 perusahaan pertambangan batubara yang terdaftar di BEI. Pengumpulan data dilakukan dengan teknik dokumentasi. Analisis data dilakukan dengan menggunakan MRA (Moderated Regression Analysis). Hasil penelitian menunjukkan bahwa variabel ukuran dewan direksi dapat memperlemah pengaruh negatif struktur modal terhadap kinerja keuangan sedangkan kepemilikan manajerial dapat memperkuat pengaruh negatif struktur modal terhadap kinerja keuangan. Terdapat beberapa hal yang dapat direkomendasikan berdasarkan implikasi manajerial dalam penerapan tata kelola yang baik yang dimoderasi oleh struktur modal terhadap kinerja keuangan yaitu ukuran dewan direksi dapat diperbesar menjadi kecenderungannya 5 orang berkompeten di bidangnya terutama bidang tambang produksi, keuangan, pengembangan, pemasaran dan manajemen risiko karena indikasi tersebut dapat memberikan komunikasi secara efektif terhadap dewan komsaris maupun komite audit guna mengoptimalkan pengawasan laporan keuangan.Perusahaan juga disarankan untuk meningkatkan persentase kepemilikan saham manajerial maksimal kisaran 60-70% kecenderungannya karena jika manajemen inti menginvestasikan dana nya ke perusahaan secara berlebihan maka porsi pembayaran dividen akan semakin besar juga.
Coal mining companies are built to serve and maintain the stability of domestic coal supply, especially at PLTU so that large economies of scale can be achieved. In order for this to happen, it is necessary to have good corporate governance in order to create economic added value for the growth and development of the company. This study aims to analyze the development of the financial performance of the coal mining industry listed on the BEI using economic value added and analyze the effect of capital structure on financial performance which depends on good corporate governance in the coal mining industry listed on the BEI. The sampling technique in this study used a non-probability sampling method with a purposive sampling technique. This study took a sample of 20 coal mining companies listed on the IDX. Data collection is done by documentation technique. Data analysis was carried out using MRA (Moderated Regression Analysis). The results show that the variable size of the board of directors can weaken the negative influence of capital structure on financial performance while managerial ownership can strengthen the negative effect of capital structure on Financial performance. The results show that the variable size of the board of directors can weaken the negative influence. There are several things that can be recommended based on managerial implications in the implementation of good governance moderated by capital structure on financial performance, namely the size of the board of directors can be enlarged to tend to be 5 competent people in their fields, especially in the field of mining production, finance, development, marketing and risk management because these indications can provide effective communication to the board of commissioners and the audit committee in order to optimize the supervision of financial statements. The company is also advised to increase the percentage of managerial share ownership to a maximum of 60-70% the tendency is because if the management If the core invests funds in the company excessively, the portion of dividend payments will be even greater
URI: http://repository.ipb.ac.id/handle/123456789/107543
Appears in Collections:MT - Business

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Cover,Lembar Pernyataan,Abstrak,Lembar Pengesahan,Prakata, dan Daftar Isi.pdf
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K15191069_Joshua Parlindungan Tinambunan.pdf
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Lampiran.pdf
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