Pengaruh Faktor Fundamental dan Good Corporate Governance terhadap Pertumbuhan Laba (Indeks Sri-Kehati)

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh faktor fundamental yaitu current ratio, debt to equity ratio, dan total asset turnover dan Good Corporate Governance (GCG) yaitu board of directors terhadap pertumbuhan laba menggunakan metode analisis regresi berganda. Populasi dalam penelitian ini berjumlah 25 perusahaan yang terdaftar dalam Indeks Sri-Kehati. Indeks ini dibentuk oleh yayasan keanekaragaman hayati (Kehati) dengan mengutamakan prinsip-prinsip keberlanjutan (sustainability) dan tanggung jawab sosial. Terdapat 17 perusahaan yang dipilih sebagai sampel penelitian ini yang dipilih menggunakan teknik purposive sampling. Jenis data yang digunakan adalah data sekunder dalam bentuk laporan tahunan dan financial statement perusahaan, yang diakses melalui situs bursa efek indonesia. Uji hipotesis dilakukan dengan uji-t dan uji-F. Hasil penelitian menunjukan bahwa current ratio berpengaruh negatif dan tidak signifikan terhadap pertumbuhan laba, debt to equity ratio berpengaruh positif dan signifikan terhadap pertumbuhan laba, total asset turnover berpengaruh positif dan signifikan terhadap pertumbuhan laba, dan board of directorsberpengaruh negatif dan tidak signifikan terhadap pertumbuhan laba.
 

This study aims to analyze the influence of fundamental factors namely current ratio, debt to equity ratio, and total asset turnover and Good Corporate Governance (GCG) namely the Board of Directors on profit growth using multiple regression analysis methods. The population in this study consists of 25 companies listed in the Sri-Kehati Index. This index was formed by the biodiversity foundation (Kehati) by prioritizing the principles of sustainability and social responsibility. There were 17 companies selected as the sample for this study which were selected using a purposive sampling technique. The type of data used is secondary data in the form of annual reports and company’s financial statements, which are accessed through the Indonesian Stock Exchange website. Hypothesis testing is done by t-test and F-test. The results showed that the current ratio has a negative and not significant effect on profit growth, the debt to equity ratio has a positive and significant effect on profit growth, total asset turnover has a positive and significant effect on profit growth, and the board of directors has a negative and not significant effect on profit growth.