Apakah Karakteristik Direksi Mempengaruhi Kinerja Keuangan BUMN?
DOI:
https://doi.org/10.33603/jka.v8i1.9305Kata Kunci:
Audit internal, Kinerja keuangan, Pendidikan direksi, Rapat direksiAbstrak
Perusahaan BUMN menjalankan peraturan PER-08/MBU/08/2020 terkait rencana jangka panjang salah satunya meningkatkan tata kelola dalam penentuan dewan direksi. Direksi sebagai manajemen puncak tertinggi dalam mengelola operasional dan bertanggung jawab atas pengambilan keputusan strategis perusahaan.Penelitian ini bertujuan dalam membantu mengoptimalkan pengaruh karakteristik direksi terhadap kinerja keuangan yang diukur menggunakan return on asset, sehingga dapat membuat seorang direksi lebih efektif dalam mengendalikan perusahaan yang berada dalam pengawasan pemerintah. Melihat adanya keragaman hasil penelitian, maka penelitian ini menspesifikasi pada sektor non keuangan. Data yang digunakan ialah sekunder yang diperoleh dari masimg-masing website perusahaan yang termasuk dalam Kementerian BUMN. Populasi dalam penelitian ini terdiri dari 56 perusahaan pada tahun 2018-2022 dengan jumlah sampel 280 observasi dengan data panel tidak berimbang. Pengujian dilakukan melalui uji statistik deskriptif dan regresi linear berganda dengan menggunakan alat statistik EVIEWS 12. Sebagai hasil penelitian, ditemukan bahwa direksi perempuan memiliki signifikan positif karena memiliki praktik akuntansi yang lebih baik terhadap kinerja keuangan sedangkan latar belakang pendidikan direksi dan rapat direksi tidak signifikan. Perusahaan BUMN dapat mengoptimalkan peningkatan direksi perempuan sehingga pengembangan strategi dalam pengambilan keputusan secara efektif berdampak pada kinerja keuangan perusahaan.
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