PERAN MEDIASI REPUTASI PERUSAHAAN PADA PENGARUH STRUKTUR TATAKELOLA TERHADAP KINERJA BISNIS PERUSAHAAN

Erna Widiastuty

doi:10.29303/jaa.v7i2.214

Authors

Erna Widiastuty Universitas Andalas

DOI:

https://doi.org/10.29303/jaa.v7i2.214

Keywords:

Kinerja Bisnis Perusahaan, Reputasi Perusahaan, Struktur Tatakelola

Abstract

Tujuan penelitian ini adalah untuk memberikan bukti empiris bahwa reputasi perusahaan memediasi pengaruh struktur tatakelola terhadap kinerja bisnis perusahaan. Sampel terdiri dari 1.267 perusahaan-tahun dengan perioda amatan tahun 2012 sampai 2019. Variabel struktur tatakelola diukur dengan ukuran Dewan Komisaris dan jumlah rapat Direksi. Variabel kinerja bisnis perusahaan diukur dengan ROA dan Tobin's ’s q. Variabel reputasi perusahaan diukur dengan checklist. Hasil pengujian memberikan bukti empiris bahwa peran mediasi reputasi perusahaan pada pengaruh struktur tatakelola terhadap kinerja bisnis perusahaan beragam. Keterbatasan penelitian ini adalah penggunakan laporan tahunan sebagai sumber informasi struktur tatakelola dan reputasi perusahaan. Penelitian di masa depan mempertimbangkan sumber informasi lain untuk mengukur struktur tatakelola dan reputasi perusahaan.

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