Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, dan Modal Intelektual terhadap Kinerja Perusahaan pada saat Pandemi Covid-19 dengan Struktur Modal sebagai Variabel Kontrol
DOI:
https://doi.org/10.21009/japa.0303.04Keywords:
COVID-19, KEPEMILIKAN INSTITUSIONAL, MODAL INTELEKTUAL, KEPEMILIKAN MANAGERIAL, KINERJA PERUSAHAANAbstract
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kepemilikan manajerial, kepemilikan institusional, dan modal intelektual terhadap kinerja perusahaan pada saat pandemi covid-19 dengan struktur modal sebagai variabel kontrol. Pandemi tidak hanya menerpa sektor kesehatan, melainkan sektor lainnya mulai dari pemerintahan, pendidikan, sampai perekonomian. Perusahaan, dalam hal ini dapat melihat pandemi ini sebagai tantangan atau ancaman. Tantangan untuk menerapkan sistem bisnis yang lebih berkelanjutan dan mampu mengadopsi teknologi secara luas, atau bahkan ancaman yang akan memberhentikan roda perusahaan. Dibutuhkan pengelolaan operasi dan sumber daya keuangan yang baik agar perusahaan dapat keluar dari keterpurukan yang diakibatkan oleh Pandemi.
Perusahaan industri manufaktur (sektor aneka industri dan industri dasar dan kimia) dipilih sebagai objek penelitian ini karena perusahaan pada industri tersebut paling terdampak adanya Pandemi Covid-19. Melalui teknik purposive sampling, terpilih 89 sampel pada tahun amatan 2020 yang dioleh dengan analisis regresi linier berganda. Berdasarkan hasil dan simpulan penelitian, hanya variabel modal intelektual yang memiliki pengaruh positif dan signifikan terhadap kinerja perusahaan.
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2023-01-12
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Erika, N. ., Ulupui, I. G. K. A. ., & Yusuf, M. . (2023). Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, dan Modal Intelektual terhadap Kinerja Perusahaan pada saat Pandemi Covid-19 dengan Struktur Modal sebagai Variabel Kontrol. Jurnal Akuntansi, Perpajakan Dan Auditing, 3(3), 588–607. https://doi.org/10.21009/japa.0303.04
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