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LAMPIRAN", "docid": 323379, "placement": 7, "pos": 7, "language": "id", "eprintid": 32291, "main": "Daftar Pustaka dan Lampiran.pdf", "format": "text", "uri": "http:\/\/eprints.amikom.ac.id\/id\/document\/323379", "rev_number": 2, "content": "published", "files": [ { "fileid": 1142772, "objectid": 323379, "uri": "http:\/\/eprints.amikom.ac.id\/id\/file\/1142772", "filename": "Daftar Pustaka dan Lampiran.pdf", "hash": "c4b4a8179031e0fdbfdfdfbc758dae25", "filesize": 1284174, "hash_type": "MD5", "mime_type": "application\/pdf", "mtime": "2026-07-22 02:17:57", "datasetid": "document" } ], "security": "validuser", "mime_type": "application\/pdf" }, { "formatdesc": "PUBLIKASI", "docid": 323380, "pos": 8, "placement": 8, "language": "id", "eprintid": 32291, "main": "Publikasi.pdf", "uri": "http:\/\/eprints.amikom.ac.id\/id\/document\/323380", "format": "text", "rev_number": 2, "content": "published", "files": [ { "mime_type": "application\/pdf", "mtime": "2026-07-22 02:18:03", "datasetid": "document", "hash": "534562d817ef92a63a0abc70e1b8f69d", "filesize": 631716, "hash_type": "MD5", "uri": "http:\/\/eprints.amikom.ac.id\/id\/file\/1142774", "filename": "Publikasi.pdf", "fileid": 1142774, "objectid": 323380 } ], "security": "staffonly", "mime_type": "application\/pdf" } ], "subjects": [ "600.650.657" ], "datestamp": "2026-07-22 02:23:56", "eprint_status": "archive", "date": "2026-02-23", "department": "Fakultas Ekonomi & Sosial", "contributors": [ { "name": { "given": "Yola Andesta", "honourific": null, "lineage": null, "family": "Valenty" } } ], "type": "thesis", "uri": "http:\/\/eprints.amikom.ac.id\/id\/eprint\/32291", "thesis_name": "skripsi", "status_changed": "2026-07-22 02:23:56", "thesis_type": "bachelor", "metadata_visibility": "show", "keywords": "Komisaris Independen, Komite Audit, Ukuran Perusahaan, Likuiditas,\r\nKinerja Keuangan (ROA), Commissioners, Audit Committee, Company Size,\r\nLiquidity, Financial Performance (ROA).", "abstract": "Penelitian ini bertujuan untuk mengkaji serta menganalisis pengaruh \r\nkomisaris independen, komite audit, ukuran perusahaan, dan likuiditas terhadap\r\nkinerja keuangan perusahaan consumer non-cyclicals yang tercatat di Bursa Efek\r\nIndonesia (BEI) periode 2020–2024. Populasi penelitian mencakup seluruh\r\nperusahaan dalam sektor tersebut, dengan penentuan sampel dilakukan melalui\r\nmetode purposive sampling sehingga diperoleh 15 perusahaan yang menghasilkan\r\n75 observasi data selama lima tahun pengamatan. Metode analisis data yang\r\ndigunakan adalah regresi linear berganda dengan dukungan perangkat lunak SPSS\r\nversi 24. Hasil pengujian parsial menunjukkan bahwa komisaris independen\r\nmemiliki pengaruh negatif dan tidak signifikan terhadap kinerja keuangan. Komite\r\naudit juga menunjukkan pengaruh negatif dan tidak signifikan terhadap kinerja\r\nkeuangan. Sementara itu, ukuran perusahaan berpengaruh negatif dan signifikan\r\nterhadap kinerja keuangan, sedangkan likuiditas berpengaruh negatif dan tidak\r\nsignifikan terhadap kinerja keuangan. Secara simultan, komisaris independen,\r\nkomite audit, ukuran perusahaan, dan likuiditas secara bersama-sama memberikan\r\npengaruh yang signifikan terhadap kinerja keuangan perusahaan. Nilai koefisien\r\ndeterminasi sebesar 25,3% mengindikasikan bahwa variabel independen mampu\r\nmenjelaskan variasi kinerja keuangan, sedangkan 74,7% sisanya dipengaruhi oleh\r\nfaktor lain di luar cakupan penelitian ini.", "dir": "disk0\/00\/03\/22\/91", "divisions": [ "aknt" ], "creators": [ { "nim": "21.93.0242", "name": { "given": "Arif Bagus", "family": "Pramudi", "lineage": null, "honourific": null } } ], "userid": 12, "date_type": "published", "eprintid": 32291, "title": "PENGARUH KOMISARIS INDEPENDEN, KOMITE AUDIT, UKURAN\r\nPERUSAHAAN, DAN LIKUIDITAS TERHADAP KINERJA \r\nKEUANGAN PERUSAHAAN CONSUMER \r\nNON-CYCLICALS DI BEI 2020-2024", "lastmod": "2026-07-22 02:23:56", "institution": "Universitas AMIKOM Yogyakarta" }