Pengaruh Good Corporate Governance, Earnings Quality, Rasio Profitabilitas dan Aktivitas terhadap Kinerja Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia

ABSTRAK
PENGARUH GOOD CORPORATE GOVERNANCE, EARNINGS QUALITY,
RASIO PROFITABILITAS DAN AKTIVITAS TERHADAP
KINERJA PERUSAHAAN MAKANAN DAN MINUMAN
YANG TERDAFTAR DI BURSA EFEK INDONESIA.
Rumusan masalah dalam penelitian ini adalah melihat sejauh mana
pengaruh good corporate governance, earnings quality, rasio profitabilitas dan
aktivitas terhadap kinerja perusahaan makanan dan minuman yang terdaftar di
Bursa Efek Indonesia. Tujuan penelitian ini adalah untuk mengetahui dan
menganalisis pengaruh good corporate governance, earnings quality, rasio
profitabilitas dan aktivitas terhadap kinerja perusahaan makanan dan minuman
yang terdaftar di Bursa Efek Indonesia.
Hipotesis dalam penelitian ini adalah good corporate governance,
earnings quality, rasio profitabilitas dan aktivitas berpengaruh signifikan terhadap
kinerja perusahaan. Pengumpulan data sekunder dilakukan dengan cara
mengunduh data laporan keuangan perusahaan makanan dan minuman yang
terdaftar di Bursa Efek Indonesia melalui situs www.idx.co.id. Metode analisis
yang digunakan adalah dengan menggunakan regresi analisis linier berganda
untuk pengujian hipotesis.
Hasil pengujian hipotesis menunjukkan bahwa secara bersama-sama good
corporate governance, earnings quality, rasio profitabilitas dan aktivitas tidak

berpengaruh terhadap kinerja perusahaan. Uji parsial menunjukkan bahwa hanya
satu variabel independen saja yang berpengaruh terhadap kinerja perusahaan,
yaitu perputaran total aset (Total Assets Turniver/TATO). Sedangkan, variabel
independen lainnya seperti ukuran dewan komisaris, ukuran dewan direksi,
kualitas laba (earnings quality), pengembalian atas aset ( Return on Assets / ROA)
tidak berpengaruh terhadap kinerja perusahaan makanan dan minuman yang
terdaftar di Bursa Efek Indonesia.
Kata kunci :

Ukuran Dewan Komisaris, Ukuran Dewan Direksi, Earnings
Quality, ROA, TATO, Kinerja perusahaan (PER)

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Universitas Sumatera Utara

ABSTRACT
THE IMPACT OF GOOD CORPORATE GOVERNANCE, EARNINGS
QUALITY, PROFITABILITY AND ACTIVITY RATIO ON THE
PERFORMANCE OF FOOD AND BEVERAGES COMPANIES

LISTED IN INDONESIAN STOCKS EXCHANGE.
The problems in this research is to see how far the impact of good
corporate governance, earnings quality, profitability and activity ratio on the
performance of food and beverages companies listed in Indonesian Stocks
Exhange. The goals f this research are to know and to analyze the impact of good
corporate governance, earnings quality, profitability and activity ratio on the
performance of food and beverages companies in Indonesian Stocks Exchange.
The hypothesis of this research is good corporate governance, earnings quality,
profitability and activity ratio significantly affect the performance of the
companies. Collecting secondary data is done by downloading the food and
beverages companies’s financial reports data listed in Indonesia Stocks Exchange
through website on www.idx.co.id. Analysis method that used in this research is
by using mutiple linear analysis regression to test the hypothesis.
The results of the hypotheses showed that simultaneously good corporate
governance, earnings quality, profitability and activity ratio do not affect the
perfomance of the companies. Partial test showed that only one independent
variable affect the perfomance of the companies significantly, is total assets
turnover (TATO). On the other hands, others independent variables like the
proportion of the commissioner boards, the proportion of the director boards,
earnings quality and returns on assets do not affect the perfomance of the food and

beverages companies listed in Indonesia Stocks Exchange.
Keywords :

Commissioner Boards, Director Boards, Earnings Quality, ROA,
TATO, Performance of the companies.

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Universitas Sumatera Utara