PENGARUH CORPORATE GOVERNANCE DAN FIRM SIZE TERHADAP FINANCIAL PERFORMANCE PADA PERUSAHAAN BUMN DI INDONESIA

Warapsari, Ni Made Dwitya Ayu (2024) PENGARUH CORPORATE GOVERNANCE DAN FIRM SIZE TERHADAP FINANCIAL PERFORMANCE PADA PERUSAHAAN BUMN DI INDONESIA. Masters thesis, Universitas Tarumanagara.

Text Ni Made Dwitya Ayu Warapsari 126232017 JA.pdf Download (350kB)

Abstract

Riset ini menyelidiki pengaruh ukuran perusahaan dan tata kelola perusahaan kepada kinerja
keuangan Badan Usaha Milik Negara (BUMN) di Indonesia. Dengan memakai pendekatan
kuantitatif, data dikumpulkan dari 13 BUMN selama tiga periode, menghasilkan total sampel
ada 39 observasi. Hasil penelitian memperlihatkan yaitu ukuran dewan direksi berdampak
negatif kepada kinerja keuangan, sementara independensi dewan dan kepemilikan dewan
berdampak positif secara signifikan. Selain itu, ukuran perusahaan memengaruhi negatif
kepada kinerja keuangan. Temuan ini mengindikasikan yaitu BUMN perlu mempertimbangkan
pengurangan ukuran dewan direksi, meningkatkan independensi dewan melalui penunjukan
direktur independen, dan meningkatkan kepemilikan dewan. Selain itu, efisiensi operasional
perlu diperhatikan untuk mengurangi inefisiensi. Penelitian selanjutnya disarankan untuk
memperluas ukuran sampel dan periode penelitian serta memasukkan variabel tambahan seperti
Economic Value Added (EVA) guna memberikan analisis yang lebih komprehensif.

Kata Kunci: Ukuran Perusahaan, Tata Kelola Perusahaan, Kinerja Keuangan, BUMN

This research looks at how SOEs in Indonesia do financially and how factors like company size
and corporate governance play a role. Thirteen state-owned enterprises (SOEs) were surveyed
three times using a quantitative methodology, yielding a total of thirty-nine observations. Board
size has a detrimental impact on financial performance, according to the research. On the other
hand, board independence and board ownership have strong beneficial benefits. In addition,
financial performance is impacted adversely by the size of the business. These results suggest
that SOEs should consider reducing board size, increasing board independence through the
inclusion of independent directors, and enhancing board ownership. Furthermore, operational
inefficiencies should be addressed to improve overall performance. Future research should
expand the sample size and study period while incorporating additional variables such as
Economic Value Added (EVA) to provide a more comprehensive analysis.

Keywords: Firm Size, Corporate Governance, Financial Performance, SOE

Item Type:	Thesis (Masters)
Subjects:	Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	FE Perpus
Date Deposited:	15 May 2025 02:56
Last Modified:	15 May 2025 02:56
URI:	https://repotest.untar.ac.id/id/eprint/46781

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