Penerapan Tata Kelola Perusahaan terhadap Kinerja Perusahaan Manufaktur di Bursa Efek Indonesia
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Abstract
Tujuan penelitian ini adalah untuk menganalisis kinerja perusahaan manufaktur di Bursa Efek Indonesia (BEI) dengan menggunakan Return on Asset (ROA) sebagai indikatornya yang dipengaruhi oleh Board Size, Board Independence, CEO Duality dan CEO Tenure. Sampel penelitian ini adalah sebanyak 44 perusahaan yang dipilih melalui metode purposive sampling. Data perusahaan untuk pemilihan sampel ini diambil dari laporan keuangan dan laporan tahunan yang berasal dari website resmi Bursa Efek Indonesia, yaitu idx.co.id dan website resmi perusahaan. Pengolahan data dilakukan dengan menggunakan software Eviews 10. Hasil penelitian ini menunjukan bahwa Board Size, Board Independence dan CEO Duality tidak memiliki pengaruh terhadap Return on Asset (ROA) sedangkan CEO Tenure atau jangka waktu menjabat seorang CEO di suatu perusahaan memiliki pengaruh terhadap kinerja perusahaan yang diproksikan dengan Return on Asset (ROA).
The purpose of this study is to analyze the firm performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) using Return on Assets (ROA) as an indicator which is influenced by the Board Size, Board Independence, CEO Duality and CEO Tenure. The sample of this research was 44 firms which were selected through purposive sampling method. Data for sample selection was taken from the financial report and annual report each companies which from official website of the Indonesia Stock Exchange, known as idx.co.id, and companies official website. Data processing in this thesis done by using Eviews10 software. The results of this study indicate that the Board Size, Board Independence and CEO Duality has no effect on the Return on Assets (ROA) while CEO Tenure or the term of a CEO has been working in the company has an influence on Firm Performance which is proxied by Return on Assets (ROA).
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