PENGARUH KEPEMILIKAN MANAJERIAL, BIAYA PRODUKSI DANUMUR PERUSAHAAN TERHADAP KINERJA KEUANGAN : Studi pada Perusahaan Manufaktur Sektor Industri Tekstil dan Garmen yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024

    Zahra Zeida Aulia, - (2025) PENGARUH KEPEMILIKAN MANAJERIAL, BIAYA PRODUKSI DANUMUR PERUSAHAAN TERHADAP KINERJA KEUANGAN : Studi pada Perusahaan Manufaktur Sektor Industri Tekstil dan Garmen yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024. S1 thesis, Universitas Pendidikan Indonesia.

    Abstract

    Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan manajerial, biaya produksi, dan umur perusahaan terhadap kinerja keuangan yang diukur dengan menggunakan Economic Value Added (EVA) pada perusahaan manufaktur sektor industri tekstil dan garmen yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis Structural Equation Modeling - Partial Least Squares (SEM-PLS) melalui perangkat lunak SmartPLS 4. Teknik pengambilan sampel dilakukan dengan purposive sampling, dengan total 8 perusahaan yang memenuhi kriteria, sehingga total pengamatan berjumlah 32. Hasil penelitian menunjukkan: (i)kepemilikan manajerial tidak berpengaruh signifikan: (ii) Biaya produksi berpengaruh positif dan signifikan terhadap kinerja keuangan: (iii) umur berpengaruh negatif dan signifikan terhadap kinerja keuangan. This study aims to examine the effect of managerial ownership, production costs, and firm age on financial performance as measured by Economic Value Added (EVA) in manufacturing companies in the textile and garment industry listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024. This research employs a quantitative approach using Structural Equation Modeling - Partial Least Squares (SEM-PLS) analysis method with SmartPLS 4 software. The sampling technique used is purposive sampling, resulting in a total of 8 companies that meet the criteria, with 32 total observations. The results show that: (i) managerial ownership has no significant effect on financial performance; (ii) production costs have a positive and significant effect on financial performance; (iii) firm age has a negative and significant effect on financial performance.

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    Official URL: https://repository.upi.edu
    Item Type: Thesis (S1)
    Additional Information: https://scholar.google.com/citations?view_op=new_profile&hl=id ID SINTA Dosen pembimbing Ida Farida Adi Prawira: 6027190 Indah Fitriani: 6682524
    Uncontrolled Keywords: Economic Value Added, Kepemilikan Manajerial, Biaya Produksi, Umur Perusahaan, Kinerja Keuangan. Economic Value Added, Managerial Ownership, Production Costs, Firm Age, Financial
    Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
    H Social Sciences > HG Finance
    Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan)
    Depositing User: Zahra Zeida Aulia
    Date Deposited: 28 Aug 2025 06:58
    Last Modified: 28 Aug 2025 06:58
    URI: http://repository.upi.edu/id/eprint/136674

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