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DC Field | Value | Language |
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dc.contributor.advisor | Tambunan, Sari Bulan | - |
dc.contributor.author | sipayung, Rika Harni Silvestra | - |
dc.date.accessioned | 2023-05-04T04:49:47Z | - |
dc.date.available | 2023-05-04T04:49:47Z | - |
dc.date.issued | 2022-01-13 | - |
dc.identifier.uri | https://repositori.uma.ac.id/handle/123456789/19779 | - |
dc.description | 78 Halaman | en_US |
dc.description.abstract | Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan manajerial, kepemilikan institusional dan dewan komisaris independen terhadap tingkat pengembalian aset pada perusahaan makanan dan minuman yang terdaftar di bursa efek Indonesia periode 2015-2019. Populasi penelitian ini seluruh laporan keuangan perusahaan makanan dan minuman yang terdaftar di Bursa efek tahun 2015-2019. Sampel penelitian laporan yang terdiri dari laporan laba rugi, laporan posisi keuangan dan catatan atas laporan keuangan pada 9 perusahaan yang terdaftar di Bursa Efek Indonesia. Hasil penelitian menunjukkan Kepemilikan menejerial berpengaruh positif dan signifikan terhadap tingkat pengembalian aset. Kepemilikan institusional berpengaruh positif dan signifikan terhadap tingkat pengembalian aset. Dewan komisaris independen berpengaruh positif dan signifikan terhadap tingkat pengembalian aset. Kepemilikan menejerial, kepemilikan institusional dan dewan komisaris independen berpengaruh positif dan signifikan terhadap tingkat pengembalian aset. This study aims to determine the effect of managerial ownership, institutional ownership and independent board of commissioners on the rate of return on assets in food and beverage companies listed on the Indonesian stock exchange for the 2015-2019 period. The population of this study is all financial statements of food and beverage companies listed on the stock exchange in 2015-2019. The research sample in this study is financial statements consisting of income statements, statements of financial position and notes to financial statements in 9 companies using criteria determined by using purposive sampling technique. Based on the results of the study, managerial ownership has a significant positive effect on the rate of return on assets. Institutional ownership has a positive and significant effect on the rate of return on assets. The independent board of commissioners has a positive and significant effect on the rate of return on assets. Managerial ownership, institutional ownership and independent board of commissioners have a positive and significant effect on the rate of return on assets. | en_US |
dc.language.iso | id | en_US |
dc.publisher | Universitas Medan Area | en_US |
dc.relation.ispartofseries | NPM;178330236 | - |
dc.subject | Kepemilikan manajerial | en_US |
dc.subject | Kepemilikan institusional | en_US |
dc.subject | Dewan komisaris independen | en_US |
dc.subject | Tingkat pengembalian aset | en_US |
dc.subject | Managerial Ownership | en_US |
dc.subject | Institutional Ownership | en_US |
dc.subject | Independent Board Of Commissioners | en_US |
dc.subject | Return On Assets | en_US |
dc.title | Pengaruh Kepemilikan Manajerial, Institusional Dan Dewan Komisaris Independen Terhadap Tingkat Pengembalian Aset Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019 | en_US |
dc.title.alternative | The Influence of Managerial Ownership, Institutional and Independent Board of Commissioners on the Rate of Return on Assets In Manufacturing Companies in the Food and Beverage Sub Sector Listed on the Indonesia Stock Exchange 2015-2019 year | en_US |
dc.type | Thesis | en_US |
Appears in Collections: | SP - Accountancy |
Files in This Item:
File | Description | Size | Format | |
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178330236 - Rika Harni Silvestra Sipayung - Fulltext.pdf | Cover, Abstract, Chapter I, II, III, V, Bibliography | 1.33 MB | Adobe PDF | View/Open |
178330236 - Rika Harni Silvestra Sipayung - Chapter IV.pdf Restricted Access | Chapter IV | 411.03 kB | Adobe PDF | View/Open Request a copy |
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