Pengaruh Total Asset Turn Over Komite audit Dan Kepemilikan Institusional Terhadap Kinerja Keuangan Perusahaan Sektor Consumer Non - Cylicals Di BEI Periode 2020-2022

Penulis

  • Daini Iktivar Widya Pangesti Politeknik Negeri Padang
  • Dedy Djefris Politeknik Negeri Padang
  • Josephine Sudiman Politeknik Negeri Padang

DOI:

https://doi.org/10.53494/jira.v10i2.290

Kata Kunci:

Total Aset Turnover, Komite Audit, Kepemilikan Institusional, ROA

Abstrak

The aims of this research is to examine the impact of total asset turnover, audit committee, and institutional ownership on financial performance. The study utilizes a quantitative approach, employing secondary data sourced from the idx.co.id website. The research targets companies in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX). Purposive sampling is employed, resulting in a sample size of 47 companies. Data analysis is carried out using the SPSS v.26 software, employing the multiple linear regression analysis method. The findings reveal a positive correlation between total asset turnover and financial performance, while the audit committee has a negative influence on financial performance. Additionally, institutional ownership positively impacts financial performance. When analyzed collectively, total asset turnover, audit committee, and institutional ownership collectively influence financial performance.

Referensi

Andriani, W., Ananto, R. P., Fitri, W. N., & Aprila, D. (2023). Corporate Policy Strategy Based on Comparison of Financial Performance Due to the Impact of the Covid-19 Pandemic. Ilomata International Journal of Tax & Accounting, 4(1), 70–91. https://doi.org/10.52728/ijtc.v4i1.662

Andriani, W., Ananto, R. P., Rosalina, E., Fitri, W. N., & Aprila, D. (2022). Pandemi Covid-19 dan Dampaknya Terhadap Perubahan Kebijakan Perusahaan Sektor Teknologi. Journal of Applied Accounting and Taxation, 7(2), 54–61. https://doi.org/10.30871/jaat.v7i2.4701

Andriani, W., Ananto, R. P., Zahara, & Aprila, D. (2023). The Influence of Financial Literacy and Educational Background on the Financial Governance of Nagari Owned Enterprises. Ilomata International Journal of Tax & Accounting, 4(4), 742–754. https://doi.org/10.52728/ijtc.v4i4.928

Brigham, E., & Hounson, J. F. (2001). Manajemen Keuangan II. Jakarta: Salemba Empat.

Dewi, D. S., Susbiyani, A., & Syahfrudin, A. (2019). Pengaruh Penerapan Good Corporate Governance , Total Asset Turn Over dan Kepemilikan Institusional Terhadap Kinerja Keuangan Perusahaan. 3(4), 473–480.

Effendi, M. A. (2016). The Power of Good Corporate Governance Teori dan Implementasi. Edisi 2. Jakarta: Salemba Empat.

Ermayanti, D. (2009). Kinerja Keuangan Perusahaan.

Fitri, W. N., Andriani, W., & Ananto, R. P. (2023). Financial Performance of Infrastructure Companies Before and During the Covid-19. Jurnal Manajemen Universitas Bung Hatta, 18(1), 114–123. https://doi.org/10.37301/jmubh.v18i1.22064

Hermayanti, L. G. D., & Sukartha, I. M. (2019). Pengaruh Kepemilikan Manajerial , Kepemilikan Institusional , dan Pengungkapan CSR Pada Kinerja Keuangan Perusahaan. 27, 1703–1734.

Hermiyetti, & Erlinda, K. (2016). Analisis Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Kepemilikan Asing, Dan Komite Audit Terhadap Transfer Pricing. Media Riset Akuntansi, Vol 6, No., 1–19.

Herviani, V., & Febriansyah, A. (2016). Tinjauan Atas Proses Penyusunan Laporan Keuangan Pada Young Enterpreneur Academy Indonesia Bandung. Jurnal Riset Akuntansi, 8(2), 19–27. https://doi.org/10.34010/jra.v8i2.525

Indra Widjaja, S. A. D. (2019). Pengaruh Working Capital Turnover, Total Asset Turnover, Asset Growth Dan Sales Growth Terhadap Kinerja Keuangan Perusahaan Consumer Goods Yang Terdaftar Di Bursa Efek Indonesia Selama Tahun 2013-2016. Jurnal Manajemen Bisnis Dan Kewirausahaan, 2(2), 57–66. https://doi.org/10.24912/jmbk.v2i2.4829

Jensen, M. C., & Meckling, W. H. (1976). Theory of the af the Firm: Manajerial Bhavior, Agency Costs and Ownership Scructure. Jurnal of Financial and Economic, 3, 305–360.

Rahmawati, I. A., Rikumahu, B., & Dillak, V. J. (2017). Pengaruh dewan direksi, dewan komisaris, komite audit dan Corporate social responsibility Terhadap kinerja keuangan perusahaan. Jurnal Akuntansi Dan Ekonomi, 2(2), 54–70.

Sawir, A. (2005). Analisis Kinerja Keuangan dan Perencanaan Keuangan Peussahaan. Jakarta: PT Gramedi.

Sugiarto. (2009). Struktur Modal, Struktur Kepemilikan Perusahaan, Permasalahan Keagenan dan Informasi Asimetri. Edisi Pertama. Yogyakarta: Graha Ilmu.

Widyati, M. F. (2013). Pengaruh Dewan Direksi, Komisaris Independen, Komite Audit, Kepemilikan Manajerial Dan Kepemilikan Institusional Terhadap Kinerja Keuangan. Jurnal Ilmu Manajemen Volume 1 Dan Nomor 1 Januari 2013 1, 1.

Unduhan

Diterbitkan

2024-10-31

Cara Mengutip

Widya Pangesti, D. I., Djefris, D., & Sudiman, J. . (2024). Pengaruh Total Asset Turn Over Komite audit Dan Kepemilikan Institusional Terhadap Kinerja Keuangan Perusahaan Sektor Consumer Non - Cylicals Di BEI Periode 2020-2022. Jurnal Ilmiah Raflesia Akuntansi, 10(2), 41–48. https://doi.org/10.53494/jira.v10i2.290

Terbitan

Vol 10 No 2 (2024): Jurnal Ilmiah Raflesia Akuntansi

Bagian

Articles

Lisensi

Hak Cipta (c) 2024 Daini Iktivar Widya Pangesti, Dedy Djefris, Josephine Sudiman

Creative Commons License

Artikel ini berlisensi Creative Commons Attribution 4.0 International License.