Pengaruh PENGARUH JUMLAH KOMISARIS INDEPENDEN PADA NILAI PERUSAHAAN DENGAN EFISIENSI PERUSAHAAN SEBAGAI VARIABEL MODERASI: STUDI PADA SEKTOR PERBANKAN DI INDONESIA
DOI:
https://doi.org/10.25170/jm.v22i1.6288Kata Kunci:
Komisaris Independen, Efisiensi Operasional, ProfitabilitasAbstrak
Penelitian ini bertujuan untuk menganalisis pengaruh jumlah komisaris independen terhadap profitabilitas perusahaan dengan efisiensi operasional sebagai variabel moderasi. Penelitian ini berfokus pada sektor perbankan di Indonesia yang terdaftar di Bursa Efek Indonesia selama periode 2016-2020. Sampel yang dianalisis terdiri dari 37 bank dengan total 167 pengamatan selama 5 tahun. Dalam penelitian ini, pengujian hipotesis dilakukan melalui analisis regresi data panel yang diolah menggunakan program statistik STATA 17. Berdasarkan hasil analisis regresi data panel, dapat disimpulkan bahwa jumlah komisaris independen memiliki dampak positif yang signifikan terhadap profitabilitas perusahaan. Selain itu, ditemukan pula bahwa efisiensi operasional memiliki efek moderasi yang signifikan dalam hubungan antara jumlah komisaris independen dan profitabilitas perusahaan.
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