Indri Putri Wirahyani, - and Nugraha, - and Leni Yuliyanti, - (2025) PENGARUH GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN: Studi Empiris pada Industri Minyak Kelapa Sawit yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2024. S1 thesis, Universitas Pendidikan Indonesia.
Abstract
Penelitian ini dilaksanakan dengan tujuan untuk mengetahui pengaruh kepemilikan institusional, komisaris independen, dan ukuran perusahaan terhadap kinerja keuangan industri minyak kelapa sawit yang terdaftar di Bursa Efek Indonesia selama periode 2019-2024. Penelitian ini menggunakan pendekatan kuantitatif melalui metode deskriptif dan verifikatif. Penentuan sampel penelitian ini menggunakan teknik purposive sampling, sehingga diperoleh 15 perusahaan yang memenuhi kriteria penelitian. Data yang digunakan merupakan data sekunder dengan metode dokumentasi yang berasal dari laporan keuangan (Annual Report) yang diambil melalui situs web Bursa Efek Indonesia dan situs web resmi perusahaan. Analisis data dilakukan melalui model regresi linear multipel data panel dengan bantuan aplikasi Eviews 12; selanjutnya, pengujian hipotesis menggunakan uji F dan uji t. Hasil pengujian hipotesis menunjukkan bahwa kepemilikan institusional terbukti berpengaruh positif terhadap kinerja keuangan. Hal ini mengartikan bahwa semakin tinggi kepemilikan institusional, maka kinerja keuangan akan meningkat. Sebaliknya, komisaris independen dan ukuran perusahaan ditemukan tidak memiliki pengaruh terhadap kinerja keuangan. Temuan ini mengartikan bahwa tinggi rendahnya komisaris independen dan ukuran perusahaan tidak mendorong peningkatan pada nilai kinerja keuangan industri minyak kelapa sawit. This study was conducted to determine the effect of institutional ownership, independent commissioners, and company size on the financial performance of crude palm oil companies listed on the Indonesia Stock Exchange during the period 2019-2024. This study used a quantitative approach through descriptive and verifiable methods. The research sample was determined using purposive sampling, resulting in 15 companies that met the research criteria. The data used were secondary data obtained through documentation methods from financial reports (Annual Reports) taken from the Indonesia Stock Exchange website and the companies' official websites. Data analysis was performed using a multiple linear regression panel data model with the help of the Eviews 12 application; subsequently, hypothesis testing was conducted using the F-test and t-test. The results of the hypothesis testing showed that institutional ownership had a positive effect on financial performance. This implies that the higher the institutional ownership, the better the financial performance. Conversely, independent commissioners and company size were found to have no effect on financial performance. This finding implies that the level of independent commissioners and company size does not drive improvements in the financial performance of the crude palm oil industry.
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| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | ID SINTA Dosen Pembimbing: Nugraha: 5994754 Leni Yulianti: 5995730 |
| Uncontrolled Keywords: | kepemilikan institusional, komisaris independen, ukuran perusahaan, kinerja keuangan institutional ownership, independent commissioners, company size, financial performance |
| Subjects: | H Social Sciences > HC Economic History and Conditions H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HD Industries. Land use. Labor > HD61 Risk Management L Education > L Education (General) |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi |
| Depositing User: | Indri Putri Wirahyani |
| Date Deposited: | 14 Sep 2025 08:08 |
| Last Modified: | 14 Sep 2025 08:08 |
| URI: | http://repository.upi.edu/id/eprint/139034 |
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