Analisis Pengaruh Tata Kelola Perusahaan terhadap Kinerja Keuangan dengan Keberlanjutan Perusahaan sebagai Mediasi
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Abstrak
Penelitian ini bertujuan untuk menguji pengaruh tata kelola perusahaan yang terdiri dari variabel rapat dewan direksi, ukuran dewan direksi, rapat komite audit dan komite audit independent terhadap kinerja keuangan dengan keberlanjutan perusahaan sebagai variabel mediasi. Sampel yang digunakan dalam penelitian ini terdiri dari 9 perusahaan yang terdaftar dalam Bursa Efek Indonesia kategori Indeks Keuangan Sektor Lembaga Pembiayaan selama periode 2016-2020. Data yang digunakan adalah data sekunder berupa laporan keuangan dan dianalisis dengan regresi linear berganda melalui program IBM SPSS Statistics 26. Hasil penelitian ini menunjukkan bahwa Rapat dewan direksi secara signifikan dan positif berpengaruh terhadap kinerja keuangan secara langsung. Namun ukuran dewan direksi dan komite audit independen berpengaruh signifikan negatif terhadap kinerja keuangan secara langsung. Tata kelola perusahaan sebagai variabel mediasi berhubungan signifikan dengan kinerja keuangan dengan mediasi rapat dewan direksi secara berlawan arah.
Kata Kunci: Tata Kelola Perusahaan, Kinerja Keuangan, Keberlanjutan Perusahaan, BEI, Indeks Keuangan
Abstract
This study aims to examine the effect of corporate governance consisting of board of directors meeting variables, board of directors size, audit committee meetings and independent audit committees on financial performance with corporate sustainability as a mediating variable. The sample used in this study consisted of 9 companies listed on the Indonesia Stock Exchange in the category of Financial Index for the Financial Institutions Sector during the 2016-2020 period. The data used is secondary data in the form of financial statements and analyzed by multiple linear regression through the IBM SPSS Statistics 26 program. The results of this study indicate that the board of directors meeting significantly and positively influences financial performance directly. However, the size of the board of directors and the independent audit committee has a significant negative effect on financial performance directly. Corporate governance as a mediating variable is significantly related to financial performance by mediating the board of directors meeting in the opposite direction.
Keywords: Corporate Governance, Financial Performance, Sustainability Performance, BEI, Financial Index
Teks Lengkap:
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DOI: https://doi.org/10.37531/yum.v5i2.1421
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