Pengaruh Good Corporate Governance, Net Profit Margin, dan Total Assets Turnover terhadap Kinerja Keuangan Perusahaan Transportasi di Bursa Efek Indonesia Periode 2015-2019

Abstract

The objective of this research is to analyze the impacts of good corporate governance, net profit margin, and total assets turnover on the financial performance of transportation-related firms that have been listed on the Indonesia Stock Exchange between 2015 and 2019. The data for the analysis came from the annual report and the financial report. Purposive sampling was used to collect the sample. A total of 18 firms were chosen, with a total of 90 observations. A multiple regression model is used in this study and EViews 12 was used in processing the data. The findings of this study suggest that CGC variables such as the board of director meetings, board of director size, and commissioner size do not influence ROA, however independent directors, net profit margin, and total assets turnover have a significant influence on ROA.

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh good corporate governance, net profit margin, dan total assets turnover terhadap kinerja keuangan perusahaan transportasi yang terdaftar pada Bursa Efek Indonesia antara tahun 2015 dan 2019. Data yang dianalisis berasal dari laporan tahunan dan laporan keuangan. Sejumlah 18 perusahaan terpilih dengan total 90 pengamatan. Dalam studi ini, dipergunakan model regresi berganda dan EViews 12 dalam pengolahannya. Hasil dari penelitian ini menunjukkan bahwa variabel GCG seperti board of director meetings, board of director size, dan commissioner size tidak memiliki pengaruh terhadap ROA, namun independent director, net profit margin, dan total asset turnover memiliki pengaruh yang signifikan terhadap ROA.