PENGARUH KUALITAS GOOD CORPORATE GOVERNANCE, LIKUIDITAS, DAN SOLVABILITAS TERHADAP KINERJA PERUSAHAAN : Studi pada Perusahaan BUMN Klaster Industri Non Jasa Keuangan dan Asuransi Tahun 2019-2021

Muhammad Azzam Matiin, - (2023) PENGARUH KUALITAS GOOD CORPORATE GOVERNANCE, LIKUIDITAS, DAN SOLVABILITAS TERHADAP KINERJA PERUSAHAAN : Studi pada Perusahaan BUMN Klaster Industri Non Jasa Keuangan dan Asuransi Tahun 2019-2021. S1 thesis, Universitas Pendidikan Indonesia.

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Official URL: http://repository.upi.edu/

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kualitas good corporate governance (GCG) yang diproksikan oleh score assesment GCG, likuiditas yang diproksikan oleh current ratio (CAR) dan cash ratio (CR), serta solvabilitas yang diproksikan oleh debt to asset ratio (DAR) terhadap kinerja perusahaan yang diproksikan oleh return on asset (ROA) dengan populasi yaitu seluruh perusahaan BUMN klaster industri non jasa keuangan dan asuransi tahun 2019-2021. Metode pengambilan sampel menggunakan teknik nonprobability sampling dengan jenis purposive sampling sehingga diperoleh sampel sebanyak 30 perusahaan. Metode penelitian berupa kuantitatif deskriptif dan verifikatif dengan metode analisis data yaitu regresi data panel. Hasil penelitian menunjukkan bahwa kualitas GCG, CAR, CR, dan DAR secara simultan berpengaruh terhadap ROA. Namun secara parsial, CAR dan DAR berpengaruh terhadap ROA sedangkan kualitas GCG dan CR tidak berpengaruh terhadap ROA. This study aims to determine the effect of the quality of good corporate governance (GCG) proxied by the GCG assessment score, liquidity proxied by the current ratio (CAR) and cash ratio (CR), and solvency proxied by the debt to asset ratio (DAR) on performance companies proxied by return on assets (ROA) with a population of all BUMN companies in the non-financial services and insurance industry clusters in 2019-2021. The sampling method used a nonprobability sampling technique with purposive sampling so that a sample of 30 companies was obtained. The research method is in the form of quantitative descriptive and verification with the method of data analysis, namely panel data regression. The results of the study show that the quality of GCG, CAR, CR and DAR simultaneously affect ROA. But partially, CAR and DAR have an effect on ROA while the quality of GCG and CR have no effect on ROA.

Item Type: Thesis (S1)
Additional Information: https://scholar.google.com/citations?view_op=new_profile&hl=en&authuser=3 SINTA ID : 5975674
Uncontrolled Keywords: Kualitas GCG, Likuiditas, Solvabilitas, Kinerja Perusahaan GCG Quality, Liquidity, Solvability, Company Performance
Subjects: L Education > L Education (General)
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
Depositing User: Muhammad Azzam Matiin
Date Deposited: 11 Sep 2023 08:11
Last Modified: 11 Sep 2023 08:11
URI: http://repository.upi.edu/id/eprint/103770

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