Pengaruh Tata Kelola dan Kinerja Perusahaan pada Perusahaan Sektor Manufaktur Kriteria Syariah di Indonesia

Widyasari Widyasari; Nur'aeni

doi:10.37151/jsma.v14i2.100

Widyasari Universitas Ma'soem
Nur'aeni Universitas Ma'soem

DOI: https://doi.org/10.37151/jsma.v14i2.100

Keywords: Tata Kelola Perusahaan, Kinerja Perusahaan, Perusahaan Manufaktur

Abstract

Tujuan dari penelitian ini adalah untuk mendalami pengaruh tata kelola perusahaan terhadap kinerja perusahaan pada perusahaan sektor manufaktur kriteria syariah. Penelitian ini menggunakan data sekunder dengan pendekatan kuantitatif. Sampel yang digunakan adalah sebanyak 89 perusahaan dengan rentang selama 4 tahun sehingga diperoleh sebanyak 356 data observasi. Analisis data menggunakan regresi data panel dan kemudian dilakukan uji asumsi klasik. Hasil penelitian berhasil membuktikan bahwa ukuran direktur dan komisaris independen berpengaruh positif dan signifikan terhadap kinerja perusahaan manufaktur kriteria syariah yang dibuktikan dengan tingkat signifikansi kedua variabel berada di bawah 0,05.

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