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Title: | Pengaruh Efektivitas Komite Audit Dan Kepemilikan Institusional (Institutional Ownership) Terhadap Profitabilitas Pada Perusahaan Bumn Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019 |
Other Titles: | The Effect of Audit Committee Effectiveness and Institutional Ownership on Profitability of State-Owned Companies Listed on the Indonesia Stock Exchange 2017-2019 period |
Authors: | Hasibuan, Tasya Aulia Putri |
metadata.dc.contributor.advisor: | Rizki, Atika |
Keywords: | efektivitas komite audit;kepemilikan institusional;profitabilitas;roa;the effectiveness of audit comitee;institutional ownership |
Issue Date: | 23-Feb-2022 |
Publisher: | Universitas Medan Area |
Series/Report no.: | NPM;178330064 |
Abstract: | Penelitian ini bertujuan untuk mengetahui apakah efektivitas Komite Audit dan Kepemilikan Institusional berpengaruh secara parsial dan simultan terhadap Profitabilitas pada perusahaan BUMN yang terdaftar di Bursa Efek Indonesia. Variabel Independen yang digunakan dalam penelitian ini adalah efektivitas Komite Audit dan Kepemilikan Institusional, dan Profitabilitas dengan menggunakan ROA sebagai variable dependen. Dalam penelitian ini, terdaftar 25 perusahaan BUMN yang terdaftar di Bursa Efek Indonesia pada periode 2017-2019. Penelitian ini mengambil sampel dengan menggunakan purposive sampling yang bertujuan sebagai indikator pengambilan sampel dengan menggunakan ciri khusus. Sehingga dari 25 perusahaan menjadi 23 perusahaan yang dianggap layak untuk menjadi kriteria penelitian. Jenis penelitian ini bersifat asosiatif kausal, sumber data yang digunakan adalah data sekunder. Teknik analisis data yang digunakan adalah analisis regresi data panel yang diolah menggunakan Eviews 9. Hasil penelitian menunjukkan bahwa Efekfivitas Komite Audit (X1) berpengaruh negatif dan signifikan terhadap Profitabilitas, sedangkan Kepemilikan Institusional (X2) berpengaruh positif dan signifikan terhadap Profitabilitas. Efektivitas Komite Audit dan Kepemilikan Institusional secara simultan dan berpengaruh positif dan signifikan terhadap Profitabilitas. This research aims to find out whether The Effectiveness of Audit Comitee and Institutional Ownership are partially and simultaneously affect on BUMN companies listed on the Indonesia Stock Exchange. The independent variables used in this study are The Effectivity of Audit Comitee and Institutional Ownership, and Profitability or Return on Asset as the dependent variable, In this research there were 25 BUMN companies listed on the Indonesia Stock Exchange for the period 2017-2019. This research took samples using purposive sampling technique to determine which aims as an indicator of sampling by using special characteristics, so that from 25 companies to 23 companies that compatible for the criteria in this research. The type of data in this research is causal associative data. The data source used is secondary data. The data analysis technique is done by regression analysis of panel data using Eviews 9. The results showed that The Effectiveness of Audit Comitee (X1) had a negative and significant effect on Profitability, while Institutional Ownership (X2) had a positive and significant effect on Profitability, The effectiveness of the Audit Committee and Institutional Ownership simultaneously positive and had asignificant effect on Profitability. |
Description: | 82 Halaman |
URI: | http://repository.uma.ac.id/handle/123456789/17402 |
Appears in Collections: | SP - Accountancy |
Files in This Item:
File | Description | Size | Format | |
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178330064 - Tasya Aulia Putri Hasibuan - Chapter IV.pdf Restricted Access | Chapter IV | 841.13 kB | Adobe PDF | View/Open Request a copy |
178330064 - Tasya Aulia Putri Hasibuan - Fulltext.pdf | Cover, Abstract, Chapter I,II,III,V, Bibliography | 1.82 MB | Adobe PDF | View/Open |
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