Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Sektor Aneka Industri di Bursa Efek Indonesia
Authors: Abdul Malik M. Hasyim 
Published: July 2022

The Lippo Group in 2018 had corruption problems following an arrest operation by the KPK due to a subsidiary taking bribes for licensing the Meikarta project. In 2019, PT Jiwasraya carried out a financial scandal that resulted in the company's equity crashing so that it was unable to pay its JS Saving Plan policy claim obligations. In the same year, the Finance Director of PT Angkasa Pura II was arrested by the KPK for making a bribe transaction of 96,700 Singapore dollars for appointing PT INTI to work on a baggage handling system procurement project worth Rp. 86 billion. Finally, PT Freeport Indonesia in 2017 treated local workers less well, such as differences in salary and wages, placement in the company, which is a violation of the principles of good corporate governance, especially the principle of justice. Freeport does not pay its responsibility to pay taxes to the local government which means it violates the principle of responsibility or the principle of responsibility. This study aims to obtain empirical evidence of the effect of the board of directors, independent board of commissioners, audit committee, institutional ownership, and managerial ownership on financial performance. The population used in this study is 230 data from various industrial sector companies listed on the Indonesia Stock Exchange in 2016 – 2020. The sample selected using a purposive sampling method with 3 criteria. The number of samples obtained is 210 data. The data analysis method used multiple linear regression analysis. The results of the study stated that the board of directors, independent board of commissioners, institutional ownership, and managerial ownership had a significant positive effect on financial performance, while the audit committee had no significant effect on financial performance. Overall good corporate governance has an effect on the company's financial performance.

Grup Lippo tahun 2018 terjadi permasalahan korupsi menyusul operasi tangkap tangan oleh KPK akibat anak perusahaan melakukan suap untuk perizinan proyek Meikarta.  Pada tahun 2019, PT Jiwasraya melakukan skandal finansial yang berakibat macetnya ekuitas perusahaan hingga tidak mampu membayar kewajiban klaim polis JS Saving Plan. Di tahun yang sama, Direktur Keuangan PT Angkasa Pura II diringkus KPK karena melakukan transaksi suap sebesar 96.700 dollar Singapura karena menunjuk PT INTI untuk menggarap proyek pengadaan baggage handling system senilai Rp 86 milliar. Terakhir, PT Freeport Indonesia tahun 2017 telah memperlakukan pekerja Iokal kurang layak seperti perbedaan gaji dan upah, penempatan kedudukan di perusahaan, merupakan salah satu pelanggaran prinsip good corporate governance khususnya prinsip keadilan. Freeport tidak membayar tanggung jawabnya untuk membayar pajak ke pemerintah daerah setempat yang berarti melanggar prinsip responsibility atau prinsip tanggung jawab. Penelitian ini bertujuan untuk mendapatkan bukti empiris pengaruh dewan direksi, dewan komisaris independen, komite audit, kepemilikan institusional, dan kepemilikan manajerial terhadap kinerja keuangan. Populasi yang digunakan dalam penelitian ini adalah 230 data perusahaan sektor aneka industri yang terdaftar di Bursa Efek Indonesia tahun 2016 – 2020. Sampel yang dipilih menggunakan metode purposive sampling dengan 3 kriteria. Jumlah sampel yang didapatkan sebanyak 210 data. Metode analisis data menggunakan analisis regresi linier berganda. Hasil penelitian menyatakan bahwa dewan direksi, dewan komisaris independen, kepemilikan institusional, dan kepemilikan manajerial berpengaruh positif signifikan terhadap kinerja keuangan sedangkan komite audit tidak berpengaruh signifikan terhadap kinerja keuangan. Secara keseluruhan good corporate governance berpengaruh terhadap kinerja keuangan perusahaan.