PENGARUH GOOD CORPORATE GOVERNANCE (GCG) TERHADAP RETURN ON ASSETS PADA PT. BPR DARMAWAN ADHIGUNA LESTARI

Laia, Fransiska Dasniwati (2025) PENGARUH GOOD CORPORATE GOVERNANCE (GCG) TERHADAP RETURN ON ASSETS PADA PT. BPR DARMAWAN ADHIGUNA LESTARI. S1 thesis, Universitas Kristen Indonesia.

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Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh Good Corporate Governance (GCG) Terhadap Return On Assets pada PT. BPR Darmawan Adhiguna Lestari. GCG dalam penelitian ini diukur melalui lima variabel independen, yaitu jumlah komisaris, jumlah direksi, kepemilikan saham komisaris, kepemilkan saham direksi, dan jumlah aset. Regresi linier berganda digunakan dalam pendekatan kuantitatif dipilih menggunakan strategi purposive sampling dan mencakup laporan keuangan triwulanan selama 11 tahun, dari triwulan pertama tahun 2014 hingga triwulan keempat tahun 2024. Situs web resmi Otoritas Jasa Keuangan (OJK) dan publikasi perusahaan terkait merupakan sumber data sekunder. Sejumlah uji statistik, termasuk uji-t, uji-f, analisis regresi linier berganda, uji koefisien determinasi, dan uji asumsi klasik, digunakan untuk menganalisis data. Perangkat lunak SPSS versi 27 digunakan untuk pemrosesan. Data terdistribusi normal dan bebas dari masalah heteroskedastisitas, multikolinearitas, dan autokorelasi, sesuai dengan temuan uji asumsi klasik yang memvalidasi model tersebut. Hasil uji t- parsial menunjukkan bahwa jumlah dewan komisaris bepengaruh positif namun tidak signifikan terhadap ROA, jumlah dewan direksi bepengaruh positif dan signifikan terhadap ROA, kepemilikan saham oleh komisaris berpengaruh negatif namun tidak signifikan terhadap ROA, sedangkan kepemilikan saham oleh dewan direksi berpengaruh negatif dan signifikan terhadap ROA. Secara simultan, kelima variabel independen tersebut berpengaruh terhadap ROA./This study aims to determine The Influence of Good Corporate Governance (GCG) on Return on Assets at PT. BPR Darmawan Adhiguna lestari. GCG in this study is measured through five independent variables, namelythe number of assets. Multiple linear regression is used in an associative quantitative approach. A total of 41 observation data point were obtained from teh study sample, which was selected using a purposive sampling strategy and included quarterly financial statements for 11 years, from the first quarter of 2014 to the fourth quarter 2024. The official website of the Financial Services Authority (OJK) and related company publications are secondary sources of data. A number of statistical tests, including t-tests, f-tests, multiple linear regression analyssis, determination coefficient tests, and classical assumption tests, were used to analyze the data. SPSS software version 27 is used for processing. The data are distributed normally and free from heteroscedasticity, multicollinearity, and autocorrelation issues, according to the findings of the classical assumption test that yalidates the model. The results of the partial t-test show that the number of commissioners has a positive but insignificant effect on ROA, share ownership by commissioners has a negative but insignificant effect on ROA, while share ownership by the board of directors has a negative and significant effect on ROA. Simultaneously, these five independent variables affect ROA.

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