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All Journal EDUNOMIC : JURNAL ILMIAH PENDIDIKAN EKONOMI FAKULTAS KEGURUAN DAN ILMU PENDIDIKAN Jurnal Ilmiah Wahana Pendidikan
Khotimah, Miftahul
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Religion Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Pengaruh dewan komisaris independen, kepemilikan manajerial dan kepemlikan institusional terhadap profitabilitas Khotimah, Miftahul; Huda, Syamsul
Edunomic : Jurnal Ilmiah Pendidikan Ekonomi Fakultas Keguruan dan Ilmu Pendidikan Vol 13 No 2 (2025): EDISI SEPTEMBER
Publisher : FKIP Unswagati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/ejpe.v13i2.10839

Abstract

This This study aims to analyze the effect of independent commissioners, managerial ownership, and institutional ownership on profitability in textile and garment sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Profitability is measured using Return on Assets (ROA). The research employs a quantitative method with a descriptive and verificative approach. The sample was determined using purposive sampling, resulting in 9 companies with a total of 45 data samples. The data analysis technique used is multiple linear regression. The results of the study show that the significance obtained is 0.021 < 0.05 with a t-table value (36-3 = 33) of 2.03452, and the calculated t-value > t-table (2.430 > 2.03452), which means that (1) partially, independent commissioners have a significant positive effect on profitability. A significance value of 0.021 < 0.05 with a t-table (36-3 = 33) of 2.03452 and a calculated t-value > t-table (2.423 > 2.03452) indicates that (2) managerial ownership has a significant negative effect on profitability. Furthermore, a significant value of 0.010 < 0.05 with a t-table (36-3 = 33) of 2.03452 and a calculated t-value > t-table (2.737 > 2.03452) indicates that (3) institutional ownership also has a significant negative effect on profitability. (4) Simultaneously, the f-table value (36-3 = 33) is 2.89, while the obtained f-value is 3.969 > 2.89 with a significance of 0.016 < 0.05, which means that independent commissioners, managerial ownership, and institutional ownership together have a significant effect on the profitability of textile and garment sub-sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period. Keywords: independent commissioners, managerial ownership, institutional ownership, profitability
Pengaruh Dewan Komisaris Independen dan Kepemilikan Institusional Terhadap Manajemen Laba (Studi Kasus pada Sub Sektor Farmasi Tercatat Di Bursa Efek Indonesia Pada Tahun 2019-2023) Khotimah, Miftahul
Jurnal Ilmiah Wahana Pendidikan Vol 11 No 12.B (2025): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan melihat pengaruh dari dewan komisaris independent serta kepemilikan institusional pada manajemen laba di sub sektor farmasi yang tercatat di Bursa Efek Indonesia (BEI) selama 2019 – 2023. Studi menggunakan pendekatan berupa kuantitatif dan sejumlah metode untuk analisis menggunakan regresi linier berganda. Data penelitian yang digunakan yaitu data berupa sekunder yang di dapat pada pelaporan perusahaan tahunan. Hasil menunjukkan dewan komisaris independen memliki pengaruh yang negatif dan signifikan terhadap manajemen laba, sementara kepemilikan institusional tidak memiliki pengaruh atau dampak yang signifikan. Temuan ini menunjukkan pentingnya peran pengawasan independen dalam mengendalikan praktik manajemen laba. Hasil dari penelitian diharapkan akan memberikan kontribusi yang baik untuk perusahaan, investor, dan peneliti selanjutnya memahami peran tata kelola perusahaan terhadap kualitas laporan keuangannya.
Co-Authors Syamsul Huda