SKRIPSI AKS

Pengaruh Moderasi Dewan Komisaris Independen Dalam Hubungan Kepemilikan Asing Terhadap Kinerja Keuangan dan Kinerja Sosial

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ABSTRACT

This research was conducted as the presence of the phenomenon of
decreasing financial performance and social performance in mining
companies. This research aims to test and analyze the influence of foreign
ownership on financial performance and social performance and to test
whether an independent board of commissioners moderates the relationship
between foreign ownership and financial performance and social
performance.
The data used is secondary data from the company's annual report.
The population in this study are energy companies listed on the IDX in 2019-
2021. The sampling technique used was purposive sampling technique,
obtaining a sample of 49 companies with 147 research data. The data
analysis method used in this research is a quantitative analysis technique with
panel data regression analysis techniques using Eviews 10.
The research results show that the foreign ownership variable has a
negative effect on financial performance, while foreign ownership has no
effect on social performance. The independent board of commissioners is
unable to moderate the influence of foreign ownership on financial and social
performance.
Keywords: Foreign Ownership, Financial Performance, Social Performance,

Independent Board of Commissioners.

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Ketersediaan

Tidak ada salinan data

Informasi Detail

Judul Seri

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No. Panggil

2X6.2 ELO p 23

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2023

Deskripsi Fisik

21 cm, 200 halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Elok Putri Mintari

Versi lain/terkait

Lampiran Berkas

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