DAMPAK GOOD CORPORATE GOVERNANCE (GCG) TERHADAP PROFITABILITAS PADA PERUSAHAAN SEKTOR TAMBANG DI BURSA EFEK INDONESIA TAHUN 2017-2021

ABSTRAK

Tujuan dilakukan penelitian ini menganalisa dampak Good Corporate Governance (GCG) terhadap Profitabilitas pada perusahaan sektor tambang di Bursa Efek Indonesia (BEI) tahun 2017-2021. Metode yang digunakan adalah puprosive sampling. Jenis dan sumber data diperoleh dari data sekunder. Total sampel yang dipakai sejumlah 7 sampel perusahaan pertambangan selama tahun 2017-2021. Teknik analisis yang dipakai antara lain statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda dan uji hipotesis. Hasil penelitian menyatakan bahwa Komite Audit dan Dewan Komisaris tidak berdampak terhadap Return on Asset (ROA), Kepemilikan Institusional dan Kepemilikan Manajerial berdampak positif dan signifikan terhadap Return on Asset (ROA), dan Komite Audit, Dewan Komisaris, Kepemilikan Institusional, dan Kepemilikan Manajerial tidak berdampak positif dan tidak signifikan secara simultan terhadap Return on Asset (ROA)
Kata kunci : Good Corporate Governance (GCG), Profitabilitas

ABSTRACK

The purpose of this research is to analyze the impact of Good Corporate Governance (GCG) on Profitability in mining sector companies on the Indonesia Stock Exchange (IDX) in 2017-2021. The method used is purposive sampling. Types and sources of data obtained from secondary data. The total samples used were 7 mining company samples during 2017-2021. The analysis techniques used include descriptive statistics, classical assumption test, multiple linear regression analysis and hypothesis testing. The results of the study state that the Audit Committee and Board of Commissioners have no impact on Return on Assets (ROA), Institutional Ownership and Managerial Ownership have a positive and significant impact on Return on Assets (ROA), and the Audit Committee, Board of Commissioners, Institutional Ownership and Managerial Ownership do not simultaneously positive and insignificant impact on Return on Assets (ROA)
Keywords : Good Corporate Governance (GCG), Profitability