PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN PADA MASA PANDEMI COVID-19: Studi Kasus Pada Perusahaan Manufaktur Sektor Barang dan Konsumsi yang Terdaftar di BEI Periode 2020-2021

• Main Author: Thariza Amartya, - (Author)
• Format: Book
• Published: 2022-10-30.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upi.edu/86640/8/S_PEA_1800021_Title.pdf; http://repository.upi.edu/86640/3/S_PEA_1800021_Chapter1.pdf; http://repository.upi.edu/86640/4/S_PEA_1800021_Chapter2.pdf; http://repository.upi.edu/86640/5/S_PEA_1800021_Chapter3.pdf; http://repository.upi.edu/86640/6/S_PEA_1800021_Chapter4.pdf; http://repository.upi.edu/86640/7/S_PEA_1800021_Chapter5.pdf; http://repository.upi.edu/86640/2/S_PEA_1800021_Appendix.pdf
• Keywords: HF5601 Accounting; L Education (General)

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan good corporate governance terhadap kinerja keuangan perusahaan pada masa pandemi covid-19. Teknik sampling menggunakan purposive sampling berukuran 46 perusahaan manufaktur sektor industri barang konsumsi terdaftar dalam Bursa Efek Indonesia selama periode 2020 sampai 2021. Teknik analisis yang digunakan adalah random effect model (Ordinary Least Sqaures). Hasil penelitian menunjukkan bahwa kepemilikan manajerial tidak berpengaruh terhadap kinerja keuangan perusahan, kepemilikan institusional berpengaruh terhadap kinerja keuangan perusahaan, biaya corporate social responsibility berpengaruh terhadap kinerja keuangan perusahaan dan kepemilikan manajerial, kepemilikan institusional, dan biaya corporate social responsibility secara simultan berpengaruh terhadap kinerja keuangan perusahaan. This study aims to determine the effect of implementing good corporate governance on company financial performance during the Covid-19 pandemic. The sampling technique uses purposive sampling measuring 46 manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange during the period 2020 to 2021. The analysis technique used is the random effect model (Ordinary Least Squares). The results of the study show that managerial ownership does not affect the company's financial performance, institutional ownership affects the company's financial performance, corporate social responsibility costs affect the company's financial performance and managerial ownership, institutional ownership, and corporate social responsibility costs simultaneously affect the company's financial performance