Pengaruh Corporate Governance Terhadap Kinerja Perusahaan Sektor Consumer Goods Indeks Issi Tahun 2015-2019

• Main Author: Setiawan, Riski Nur Febi, -
• Format: Theses and Dissertations NonPeerReviewed
• Language: Indonesian; Indonesian; Indonesian; Indonesian; Indonesian; Indonesian; Indonesian; Indonesian; Indonesian; Indonesian; Indonesian
• Published: 2021
• Subjects: HD3611-4730.9 Industrial policy. The state and industrial organization Including licensing of occupations and professions, subsidies, inspection, government ownership, municipal services
• Online Access: https://repository.unair.ac.id/112223/1/1.%20HALAMAN%20JUDUL.pdf; https://repository.unair.ac.id/112223/7/2.%20ABSTRAK.pdf; https://repository.unair.ac.id/112223/3/3.%20DAFTAR%20ISI.pdf; https://repository.unair.ac.id/112223/2/4.%20BAB%201%20PENDAHULUAN.pdf; https://repository.unair.ac.id/112223/5/5.%20BAB%202%20TINJAUAN%20PUSTAKA.pdf; https://repository.unair.ac.id/112223/4/6.%20BAB%203%20METODE%20PENELITIAN.pdf; https://repository.unair.ac.id/112223/8/7.%20BAB%204%20HAIL%20DAN%20PEMBAHASAN.pdf; https://repository.unair.ac.id/112223/6/8.%20BAB%205%20SIMPULAN%20DAN%20SARAN.pdf; https://repository.unair.ac.id/112223/9/9.%20DAFTAR%20PUSTAKA.pdf; https://repository.unair.ac.id/112223/10/10.%20LAMPIRAN.pdf; https://repository.unair.ac.id/112223/11/11.%20PERMOHONAN%20EMBARGO.pdf; https://repository.unair.ac.id/112223/; http://www.lib.unair.ac.id
• Institution: Universitas Airlangga

This study aims to determine the effect of corporate governance in particular with regard to board persistence and public ownership on the performance of thesector companies consumer goods ISSI indexin 2015-2019. This study used 70 samples from 14 companies selected by purposive sampling. The analysis used is panel data regression with Eviews-9 software. The results of the study using the fixed effect model show that the independent variables, namely the frequency of board of directors meetings, the frequency of board of commissioners' meetings, the frequency of audit committee meetings and public ownership have no significant effect on company performance as measured by Tobin'Q. Meanwhile, control variables such as firm size and current ratio have a significant effect on company performance, while leverage has no significant effect. This research contributes to research related to the relationship between corporate governance and the performance of companies in thesector consumer goods and contributes to the implementation of management and investor policies. 1. Agusti, R., & Pramesti, T. (2013). Pengaruh Asimetri Informasi, Ukuran Perusahaan, Kepemilikan Manajerial Terhadap Manajemen Laba. Jurnal Akuntansi, 17(1), 1–10. 2. Al-Matari, Y. A., Swidi, A. K. Al, Fadzil, F. H. B., & Al-Matari, E. M. (2012). Board of Directors Audit Committee Characteristics and Performance of Saudi Arabia Listed Companies. 2(4), 241–251 3. Antara. (2019) .BEI Catat Investor Syariah Tumbuh 49% di 2019. Medcom.Id. https://economy.okezone.com/read/2020/01/17/320/2154310/fakta-terkini- kasus-jiwasraya-manipulasi-laporan-keuangan-hingga-rencana-penyelesaian. 4. Anderson, R. C., Mansi, S. A., & Reeb, D. M. (2004). Board characteristics , accounting report integrity and the cost of debt. Journal of Accounting and Economics, 37, 315–342. https://doi.org/10.1016/j.jacceco.2004.01.004 5. Aryani, Y. A., Setiawan, D., & Rahmawati, I. P. (2017). Board Meeting and Firm Perfomance. Preceedings of International Conference on Economics, 2017(Ice), 438–444. 6. Bambang. (2006). Komisaris Bongkar Dugaan Manipulasi Laporan Keuangan PT Kereta Api. Anataranews.https://www.antaranews.com/berita/38743/komisaris-bongkar- dugaan-manipulasi-laporan-keuangan-pt-kereta-api. 7. Dewi, N. S. (2019). Analisis Pengaruh Kepemilikan Publik, Kebijakan Hutang, dan Kebijakan Dividen Terhadap Nilai Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017. Skripsi, Departemen Manajemen, Universitas Muhamadiyah Surakarta. 8. Dewinta, N & Muchamad, S. (2015). Pengaruh Keaktifan Komite Audit dan Audit Eksternal Terhadap Manajemen Laba. Diponegoro Journal of Accounting, 4. 9. Eluyela, D. F., Akintimehin, O. O., Okere, W., Ozordi, E., Osuma, G. O., Ilogho, S. O., & Oladipo, O. A. (2018). Board meeting frequency and fi rm performance : examining the nexus in Nigerian deposit money banks. Heliyon, June, e00850. 10. Farooque, O. Al, Buachoom, W., & Sun, L. (2020). Board , audit committee , ownership and fi nancial performance – emerging trends from Thailand. Pasific Accounting Review, 32 No 1, 54–81. https://doi.org/10.1108/PAR-10-2018-0079 11. FCGI. (2002). Seri Tata Kelola Perusahaan (Corporate Governance) Jilid II 12. .Peranan Dewan Komisaris dan Komite Audit dalam Pelaksanaan Corporate Governance ( Tata Kelola Perusahaan ).Jakarta :Citra Graha. 13. Gujarati, D.N, & C.Porter, D. (2013). Dasar-dasar Ekonometrika Buku 2. Edisi 5. Jakarta : Salemba Empat. 14. Hamdani, S. P., Yuliandari, W. S., & Budiono, E. (2017). Kepemilikan Saham Publik dan Return on Asset Terhadap Pengungkapan Corporate Social Responsibility. Jurnal Riset Akutansi Kontemporer, 9(1), 47–54. 15. Hartomo, G. (2019). Kronologi Kasus Laporan Keuangan Garuda Indonesia hingga Kena Sanksi. Okefinance. https://economy.okezone.com/read/2019/06/28/320/2072245/kronologi- kasus-laporan-keuangan-garuda-indonesia-hingga-kena-sanksi 16. Hassan, Y. M., Box, P. O., Ain, A., & Hijazi, R. H. (2016). The influence of corporate governance on corporate performance : evidence from Palestine Kamal Naser. 6(3), 269–287. 17. Idris, M. (2020). Jejak Hitam PT Hanson International, Manipulasi Laporan Keuangan2016. Kampus.Com.https://money.kompas.com/read/2020/01/15/160600526/jejak- hitam-pt-hanson-international-manipulasi-laporan-keuangan-2016?page=all 18. Irene. (2020). Fakta Terkini Kasus Jiwasraya, Manipulasi Laporan Keuangan hingga Rencana Penyelesaian.Okefinance. https://economy.okezone.com/read/2020/01/17/320/2154310/fakta-terkini- kasus-jiwasraya-manipulasi-laporan-keuangan-hingga-rencana-penyelesaian 19. Jensen, M., & Meckling, W. (1976). Theory of the Firm : Managerial Behaviour , Agency Costs And Ownership Structure I . Introduction and summary In this paper WC draw on recent progress in the theory of ( 1 ) property rights , firm. In addition to tying together elements of the theory of . Journal of Financial Economics, 3, 305–360. 20. Kartikaningrum, S. D. (2016). Pengaruh Karakteristik Dewan Direksi Terhadap Kinerja Keuangan Bank Syariah di Indonesia. Skripsi. S1 Perbankan Syariah, Fakultas Ekonomi dan Bisnis Islam, Institut Agama Islam Negeri Salatiga, Salatiga 21. Kholis, N. (2014). Analisis struktur kepemilikan dan perannya terhadap praktik manajemen laba perusahaan. ADDIN, 8(1), 203–222. 22. Kusumawati, S. M., & A.Hermmawan, A. (2013). The Influence of Board of Commissioners and Audit Committee Effectivness, Ownership Stucture, Bank Monitoring, and Firm Life Cycle on Accounting Fraud. Jurnal Akutnasi Dan Keuangan Indonesia, 10(1), 20–39. 23. Mardiyati, U. (2012). Pengaruh Frekuensi Rapat Dewan Direktur dan Jumlah Direktur Perempuan Terhadap Kinerja Perbankan. Ekonomi Dan Keuangan, 80, 172–187. 24. Mardnly, Z., Mouselli, S., & Abdulraouf, R. (2018). Corporate Governance and firm performance : an empirical evidence from Syria. International Journal of Islamic and Middle Eastern Finance and Management, 11(4), 591–607. https://doi.org/https://doi.org/10.1108/ IMEFM-05-2017-0107. 25. Mukhopadhyay, J., & Chakraborty, I. (2017). Research in International Business and Finance Foreign institutional investment , business groups and firm performance : Evidence from India. Research in International Business and Finance, 39, 454–465. https://doi.org/10.1016/j.ribaf.2016.09.015 26. Mutmainnah, N., & Ratna Wardhani. (2013). Analisis Dampak Kualitas Komite Audit Terhadap Kualitas Laporan Keuangan Dengan Kualitas Audit Sebagai Variabel Moderasi. Jurnal Akutansi Dan Keuangan Indonesia, 10(2), 147–170 27. Octavianto, D., Widagdo, K., & Chariri, A.(2014). Pengaruh Good Corporate Governance Teradap Kinerja Perusahaan. Diponegoro Journal of Accounting, 3(2012), 1–9 28. Oktariani, W. (2013). Pengaruh Kepemilikan Publik, Ukuran Dewan Komisaris, Profitabilitas dan Umur Perusahaan Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan.Jurnal Ilmiah Wahana Akuntansi, 8(2), 100–117 29. Onanis, K. (2016). Pengaruh Tata Kelola Perusahaan terhadap Nilai Perusahaan pada Perusahaan Sektor Keuangan yang Terdaftar di BEI. Bina Ekonomi, 20(1), 1–22. https://doi.org/10.26593/be.v20i1.1893.1-22 30. Pramudiyati, E. (2019). Karakteristik Dewan Komiaris, Komite Audit dan Kualitas Auditor Terhadap Kualitas Pelaporan Laporan Keuangan (Studi empiris pada perusahaan Manufaktur di Bursa Efek Indonesia tahun 2015-2018). Skripsi, Departemen Akutansi, Universitas Muhammadiyah Magelang. Magelang 31. Priyono. (2016). Metode Penelitian Kuantitatif (2016th ed.). Zifatama Publishing. 32. Puni, A.,& Anlesinya, A. (2020). Corporate governance mechanisms and firm performance in a developing country. 62(2), 147–169. https://doi.org/10.1108/IJLMA-03-2019-0076 33. Rahmawati, N. B., & Handayani, R. S. (2017). Analisis Pengaruh Corporate Governance Terhadap Kinerja Perusahaan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia periode 2010-2014). Diponegoro Journal of Accounting, 6(1), 1–12. 34. Rodriguez-rodriguez, M. R. S. F. J., Rodriguez-fernandez, M., Fernandez-alonso, S., Rodriguez-rodriguez, J., Rodriguez-, M., & Fernandez-alonso, S. (2014). Board characteristics and firm performance in Spain. https://doi.org/10.1108/CG-01-2013-0013. 35. Sairin.(2018). Analisis Pengaruh Kepemilikan Publik, Kepemilikan Asing dan Leverage Terhadap Nilai Perusahaan (Studi pada perusahaan property dan real estate yang terdaftar di BEI). MADANI, 1(2), 325–340 36. Setyono,V.G., & Hatane, S. E. (2017). Pengaruh Ownership Structure Terhadap Firm Performance Melalui Voluntary Discloure of Intelectual Capital Sebagai Variabel Mediasi. Businees Accounting Review, 5(2), 109–120 37. Suharso.(2009). Metode Penelitian Kuantitatif untuk Bisnis : Pendekatan Filosofis dan Praktis. Jakarta : PT Indeks. 38. Suryahadi, A. (2020). Tahan banting, begini rekomendasi saham sektor barang konsumsi. Kontan. https://investasi.kontan.co.id/news/tahan-banting-begini- rekomendasi-saham-sektor-barang-konsumsi 39. Turley, S., & Zaman, M(2014). The Corporate Governance Effects of Audit Committee. Journal of Management and Governance, 8(3), 133–159. https://doi.org/10.1007/978-1-4614-80976 40. Vafeas, N. (1999). Board meeting frequency and firm performance. Journal of Financial Economics, 53(1), 113–142. https://doi.org/10.1016/S0304- 405X(99)00018-5 41. Wijayanti, S., & Mutmainah, S. (2012). Pengaruh Penerapan Corporate Governance Perbankan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2009-2011. Diponegoro Journal of Accounting, 1(2), 1–15 42. www.idx.com 43. www.kemenperin.go.id 44. www.ojk.com 45. www.quran.kemenag.go.id 46. Yameen, M., Farhan, N. H., & Tabash, M. I. (2019). The impact of corporate governance practices on firm’s performance : An empirical evidence from Indian tourism sector. 12, 208–228. https://doi.org/10.14254/2071- 8330.2019/12-1/14 47. Yuniarti, C. (2014). Pengaruh Good Corporate Governance Terhadap Kinerja Perusahaan dan Nilai Perusahaan Pada Perusahaan High Profil Yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2013. Skripsi, Departemen Akutansi, Universitas Negeri Yogyakarta, Yogyakarta