Peran Managerial Ability dan Good Corporate Governance dalam Meningkatkan Kinerja Keuangan Perusahaan - Siti Khodijah; Tiara Pandansari; Suryo Budi Santoso; Ira Hapsari (Jurnal Akuntansi dan Keuangan Kontemporer (JAKK), 2026)
Tujuan Penelitian: Penelitian ini bertujuan untuk menganalisis peran managerial ability dan Good Corporate Governance (GCG) terhadap kinerja keuangan perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2020-2024.Metode Penelitian: Penelitian ini menggunakan analisis data panel dengan pendekatan kuantitatif, melalui model Random Effect. Data penelitian berupa data sekunder yang diperoleh dari laporan keuangan dan laporan tahunan perusahaan. Sampel penelitian terdiri dari 280 observasi dari 56 perusahaan yang dipilih menggunakan teknik purposive sampling. Analisis data dilakukan dengan perangkat lunak STATA versi 17.Originalitas/Novelty: Keterbaruan penelitian ini terletak pada penambahan variabel managerial ability yang dianalisis bersama Good Corporate Governance (GCG) terhadap kinerja keuangan pada perusahaan sektor properti dan real estate. Hasil Penelitian: Hasil penelitian menunjukkan bahwa managerial ability berpengaruh positif dan signifikan terhadap kinerja keuangan, sedangkan komite audit dan kepemilikan institusional tidak berpengaruh terhadap kinerja keuangan, serta komisaris independen berpengaruh negatif terhadap kinerja keuangan.Implikasi: Temuan ini menunjukkan bahwa kemampuan manajerial yang tinggi berperan penting dalam meningkatkan kinerja keuangan perusahaan, sementara efektivitas peran komisaris independen, kepemilikan institusional, dan komite audit belum sepenuhnya mampu mendorong peningkatan kinerja keuangan pada perusahaan sektor properti dan real estate. Research Objectives: This study aims to analyze the role of managerial ability and Good Corporate Governance (GCG) on the financial performance of property and real estate companies listed on the Indonesia Stock Exchange from 2020 to 2024.Research Method: This study uses panel data analysis with a quantitative approach, through a Random Effect model. The research data consists of secondary data obtained from financial reports and company annual reports. The research sample consists of 280 observations from 56 companies selected using purposive sampling techniques. Data analysis was performed using STATA software.Originality/Novelty: The novelty of this study lies in the addition of the managerial ability variable, which is analyzed together with Good Corporate Governance (GCG) on financial performance in the property and real estate sector companies.Research Results: The results indicate that managerial ability has a positive and significant effect on financial performance, while the audit committee and institutional ownership have no effect on financial performance, and independent commissioners have a negative effect on financial performance.Implications : These findings indicate that strong managerial capabilities play an important role in improving corporate financial performance, while the effectiveness of independent commissioners, institutional ownership, and audit committees has not been fully able to drive improved financial performance in the property and real estate sector.