PENGARUH LIKUIDITAS, GOOD CORPORATE GOVERNANCE, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Kasus Pada perusahaan Property and Real Estate Yang Terdaftar Di Daftar Efek Syariah Pada Tahun 2015-2020)

INTAN, FATMAWATI (2022) PENGARUH LIKUIDITAS, GOOD CORPORATE GOVERNANCE, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Kasus Pada perusahaan Property and Real Estate Yang Terdaftar Di Daftar Efek Syariah Pada Tahun 2015-2020). Diploma thesis, UIN RADEN INTAN LAMPUNG.

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Abstract

ABSTRAK Kinerja perusahaan merupakan proses pengukuran hasil pencapaian atas prestasi kerja dari kegiatan operasional untuk mewujudkan sasaran, tujuan, visi dan misi perusahaan dalam suatu periode waktu tertentu. Salah satu penyebab penurunan kinerja keuangan perusahaan adalah insolvency, dimana sebuah perusahaan tidak ingin mengalaminya. Pada fenomena ini, kemampuan perusahaan untuk membayar hutang sangat penting untuk kelangsungan hidup perusahaan dan untuk mengukur kinerja keuangan perusahaan, perusahaan lain pun harus memperhitungkan kelangsungan usahanya. Jenis penelitian ini adalah kuantitatif. Sampel yang digunakan adalah 13 perusahaan property and real estate yang terdaftar di Daftar Efek Syariah pada tahun 2015-2020. Data yang digunakan adalah data sekunder. Teknik pengambilan sampel menggunakan metode purposive sampling. Analisis data dengan menggunakan asumsi klasik dan uji hipotesis dengan menggunakan regresi linear berganda menggunakan program IBM Statistic SPSS 25 For Windows. Berdasarkan hasil uji parsial (t tes) mengindikasikan bahwa variabel Current Ratio berpengaruh positif tidak signifikan terhadap Return On Asset. Variabel Komite Audit berpengaruh positif signifikan terhadap Return On Asset. Variabel Dewan Komisaris Independen berpengaruh positif signifikan terhadap Return On Asset. Variabel Dewan Komisaris berpengaruh negatif tidak signifikan terhadap Return On Asset. Variabel Corporate Social Responsibility berpengaruh positif signifikan terhadap Return On Asset. Berdasarkan hasil uji simultan (uji f) menunjukan bahwa variabel Current Ratio, komite audit, dewan komisaris independen, dewan komisaris, dan corporate social responsibility secara simultan berpengaruh positif signifikan terhadap Return On Asset. Kata Kunci : Likuiditas, Current Ratio, Good Corporate Governance, Corporate Social Responsibility, Return On Asset iii ABSTRACT Company performance is the process of measuring the result of the achievement of work performance from operational activities to realize the company’s goals, objectives, vision and mission within a certain period of time. One of the causes of a decline in company financial performance is insolvency, which a company certainly does not want to experience. In this phenomenon, the company’s ability to pay debts is very important for the survival of the company and to measure the company’s financial performance, other companies must also take into account their business continuity. This type of research is quantitative. The sample used is 13 property and real estate listed on the Sharia Securities list in 2015- 2020. The data used is secondary data. The sampling technique used purposive sampling method, data analysis using classical assumptions and hypothesis testing using multiple linear regression using the IBM Statistic SPSS 25 For Windows program. Based on the results of the partial test (t test) indicates that the Current Ratio variable has a significant positive effect on Return On Assets. The Audit Committee variable has a significant positive effect on Return On Assets. The Independent Boards of Commissioners variable has a significant positive effect on Return On Assets. The variable of the Boards of Commissioners has no significant negative effect on Return On Assets. Corporate Social Responsibility variable has a significant positive effect on Return On Assets. Based on the result of the simultaneous test (f test) shows that the variable current ratio, audit committee, independent boards of commissioners, boards of commissioners, and corporate social responsibility simultaneously have a significant positive effect on Return On Assets. Keywords : Liquidity, Current Ratio, Good Corporate Governance, Corporate Social Responsibility, Return On Assets.

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