PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, LEVERAGE DAN FIRM SIZE TERHADAP KINERJA KEUANGAN DALAM PERSPEKTIF EKONOMI ISLAM (Studi Pada Perusahaan Sektor Consumer Non�Cyclicals Sub-Sektor Food dan Beverage yang Terdaftar di Indeks Saham Syariah Indonesia Periode 2019-2021)

Reko, Setiawan (2023) PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, LEVERAGE DAN FIRM SIZE TERHADAP KINERJA KEUANGAN DALAM PERSPEKTIF EKONOMI ISLAM (Studi Pada Perusahaan Sektor Consumer Non�Cyclicals Sub-Sektor Food dan Beverage yang Terdaftar di Indeks Saham Syariah Indonesia Periode 2019-2021). Diploma thesis, UIN Raden Intan Lampung.

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Abstract

ABSTRAK Peningkatan kinerja keuangan perusahaan merupakan tujuan yang dicapai untuk menarik stakeholders untuk dapat membantu menunjang operasional perusahaan. Namun, masih adanya masalah�masalah khususnya mengenai kinerja, baik dalam tata kelola perusahaan, penggunaan pinjaman dana atau modal maupun ukuran perusahaan yang memberikan indikasi perkembangan perusahaan sangat pesat. Oleh sebab itu, penelitian ini bertujuan untuk menguji dan menganalisis pengaruh penerapan good corporate governance yang diukur dengan dewan komisaris, dewan direksi dan komite audit, leverage yang diukur dengan Debt to Equity Ratio (DER) dan firm size terhadap kinerja keuangan yang diukur dengan Return on Assets (ROA). Penelitian ini menggunakan penelitian kuantitatif. Populasi dalam penelitian ini adalah 25 perusahaan sektor consumer non�cyclicals sub-sektor food dan beverage yang terdaftar di Indeks Saham Syariah Indonesia (ISSI) periode 2019-2021. Berdasarkan metode purposive sampling, sampel yang diperoleh sebanyak 12 perusahaan setiap tahunnya sehingga diperoleh sebanyak 36 data observasi. Metode yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan menggunakan program SPSS versi 20. Hasil penelitian menunjukkan bahwa dewan komisaris, komite audit dan leverage tidak berpengaruh terhadap kinerja keuangan, dewan direksi berpengaruh negatif terhadap kinerja keuangan serta firm size berpengaruh positif terhadap kinerja keuangan. Kemudian dalam pandangan ekonomi Islam mekanisme good corporate governance sebagai suatu mekanisme tata kelola perusahaan secara baik dengan prinsip-prinsip terbuka, akuntabilitas dan adil dalam rangka mencapai tujuan organisasi, leverage harus dijalankan dengan jelas dan terbuka dengan investor, firm size yakni perusahaan dalam menjalankan kegiatan usahanya harus meninggalkan unsur riba agar perusahaan yang telah dibangun mengalami kejayaan. Kata Kunci: Ekonomi Islam, Firm Size, Good Corporate Governance, Kinerja Keuangan, Leverage. ABSTRACT Improving the company's financial performance is a goal to be achieved to attract stakeholders to be able to help support the company's operations. However, there are still problems especially regarding performance, both in corporate governance, the use of loan funds or capital as well as the size of the company which indicates the company's development is very rapid. Therefore, this study aims to examine and analyze the effect of implementing good corporate governance as measured by the board of commissioners, board of directors and audit committee, leverage as measured by Debt to Equity Ratio (DER) and firm size on financial performance as measured by Return on Assets (ROA). This study uses quantitative research. The population in this study are 25 companies in the consumer non-cyclicals sector in the food and beverage sub-sector which are listed on the Indonesian Sharia Stock Index (ISSI) for the 2019-2021 period. Based on the purposive sampling method, the samples obtained were 12 companies each year so that 36 observation data were obtained. The method used in this study is multiple linear regression analysis using the SPSS version 20 program. The results showed that the board of commissioners, audit committee and leverage had no effect on financial performance, the board of directors had a negative effect on financial performance and firm size had a positive effect on financial performance. Then in the view of Islamic economics the mechanism of good corporate governance as a good corporate governance mechanism with the principles of openness, accountability and fairness in order to achieve organizational goals, leverage must be carried out clearly and openly with investors, firm size, namely companies in carrying out their business activities must leave the element of usury so that the companies that have been built experience glory. Keywords: Islamic Economics, Firm Size, Good Corporate Governance, Financial Performance, Leverage.

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