Corporate Governance dalam Memoderasi Pengaruh Intellectual Capital dan Green Accounting Terhadap Kinerja Keuangan dan Kinerja Pasar pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019

Welly, Yerisma (2021) Corporate Governance dalam Memoderasi Pengaruh Intellectual Capital dan Green Accounting Terhadap Kinerja Keuangan dan Kinerja Pasar pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019. Masters thesis, UNIMED.

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Abstract

Studi ini menganalisis intellectual capital dan green accounting terhadap kinerja keuangan dan kinerja pasar, peran corporate governance memoderasi intellectual capital dan green accounting terhadap kinerja keuangan dan peran kinerja keuangan memediasi intellectual capital dan green accounting dengan kinerja pasar. Sampel penelitian adalah perusahaan barang konsumsi di Bursa Efek Indonesia periode 2015–2019 sebanyak 31 perusahaan dengan 155 pengamatan. Teknik analisis data menggunakan Partial Least Square (PLS) dengan analisis jalur. Analisis didasarkan pada data sekunder yang diperoleh dari laporan tahunan. Studi ini memperoleh beberapa bukti empiris yaitu pertama, intellectual capital berpengaruh positif dan signifikan terhadap kinerja keuangan, sedangkan green accounting berpengaruh positif tetapi tidak signifikan terhadap kinerja keuangan. Kedua, intellectual capital berpengaruh negatif dan tidak signifikan terhadap kinerja pasar, sedangkan green accounting dan kinerja keuangan berpengaruh positif dan signifikan terhadap kinerja pasar. Ketiga, intellectual capital dan green accounting terhadap kinerja keuangan tidak dimoderasi oleh corporate governance. Artinya, corporate governance hanya berperan sebagai variabel independen dalam model hubungan yang dibentuk. Keempat, kinerja keuangan signifikan sebagai intervening dalam menghubungkan intellectual capital terhadap kinerja pasar, namun tidak signifikan sebagai intervening dalam menghubungkan green accounting terhadap kinerja pasar. Hasil ini menunjukkan perusahaan yang memanfaatkan dan memberikan perhatian lebih terhadap sumber daya informasi, teknologi, pengetahuan dan keterampilan menciptakan keunggulan bersaing yang berdampak menaikkan kinerja keuangan, namun perusahaan kurang memperhatikan pentingnya pengungkapan intellectual capital sehingga tidak menarik minat investor. Hasil penelitian juga menunjukkan perusahaan yang memperhatikan lingkungannya mendapat legitimasi masyarakat yang menaikkan citra perusahaan sehingga investor merespon positif untuk berinvestasi, namun alokasi dana lingkungan akan mengurangi profit perusahaan. Analisis hubungan secara tidak langsung menunjukkan kinerja keuangan yang meningkat turut meningkatkan kinerja pasar, dan sebaliknya.

Item Type: Thesis (Masters)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorIkhsan, Arfannidn0028017901
Thesis advisorSitumeang, Chandranidn0001078003
Call Number: 338 Wel k
Keywords: Corporate Governance; Intellectual Capital; Green Accounting; Kinerja Keuangan; Kinerja Pasar
Subjects: H Social Sciences > HG Finance
H Social Sciences > HG Finance > HG1706 Accounting. Bookkeeping
H Social Sciences > HG Finance > HG4501 Investment, capital formation, speculation
H Social Sciences > HG Finance > HG4501 Investment, capital formation, speculation > HG4701 Government securities. Industrial securities. Venture capital
H Social Sciences > HJ Public Finance > HJ9701 Public accounting. Auditing
Divisions: Program Pasca Sarjana > Akuntansi
Depositing User: Mrs Catur Dedek Khadijah
Date Deposited: 29 Dec 2021 10:08
URI: http://digilib.unimed.ac.id/id/eprint/44160

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