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Pengaruh Peran Dewan Komisaris, Formulasi Strategi, dan Penerapan Pengendalian Intern Serta Pengembangan Tata Kelola Perusahaan terhadap Kinerja Bisnis

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Abstrak :
Kinerja bisnis perusahaan tercatat sektor industri menunjukkan penurunan dibandingkan dengan tahun-tahun sebelum terjadi krisis keuangan. Penelitian ini bertujuan untuk memberikan saran dalam meningkatkan kinerja bisnis tersebut. Kinerja bisnis adalah hasil pengaruh pengembangan tata kelola perusahaan, formulasi strategi, peran dewan komisaris dan penerapan pengendalian intern.Data deskriptif kinerja bisnis yang terdiri dari perspektif keuangan, yaitu: laba operasi, pertumbuhan penjualan, ROI, ROE dan Earning Per Share menunjukkan kondisi keuangan dari 47 responden, baik dan sangat baik masing-masing hanya sebesar 18,7% dan 8,5%. Perspektif pelanggan yang menyatakan setuju sebesar 63.3% dan sangat setuju 26,9%. Perspektif proses bisnis internal menyatakan setuju sebesar 67,7% dan sangat setuju sebesar 19.6%. Perspektif pembelajaran dan pertumbuhan menyatakan setuju dan sangat setuju sebesar 62,8% dan 23,6%.Berdasarkan hasil pengujian statistik dengan menggunakan analisis jalur, kinerja bisnis perusahaan tercatat sektor industri dipengaruhi langsung dan tidak langsung secara signifikan oleh pengembangan tata kelola perusahaan (26,06%), formulasi strategi (22,72%), peran dewan komisaris (19,19%) dan penerapan pengendalian intern (12,91%) dan faktor-faktor lainnya yang tidak diteliti sebesar 19,12%. Hal ini menunjukkan profil kinerja bisnis perusahaan tercatat sektor industri dipengaruhi langsung dan tidak langsung oleh pengembangan tata kelola perusahaan, formulasi strategi, peran dewan komisaris dan penerapan pengendalian intern. Artinya sebagai solusi untuk meningkatkan kinerja bisnis, penting untuk meningkatkan kualitas pengembangan tata kelola perusahaan, formulasi strategi, peran dewan komisaris dan penerapan pengendalian intern. 

The business performance of publicly listed companies in the industrial sector shows a decrease compared to the years before the financial crisis. The objective of this research is to give advice that can improve this business performance. Business performance is the result of the influence of corporate governance development, strategy formulation, the board of commissioners' role, and the application of internal control.The descriptive data of the business performance, which include the operating profit, the sales growth, ROI, ROE, and Earning Per Share indicate that the financial condition of the 47 respondents is good and excellent for respevtively18,7% and 8,5% of them. The perspectives of customers stated an agreement of 63.3% and a strong agreement of 26.9%. The perspectives of the internal business process stated an agreement of 67.7%, and a strong agreement of 19.6%. The perspectives of learning and growth stated an agreement and a strong agreement of 62.8% and 23.6% respectively. Based on the results of the statistical test that uses path analysis, the business performance of publicly listed companies in the industrial sector is directly and indirectly influenced significantly by the corporate governance development (26.06%), the strategy formulation (22.72%), the board of commissioners' role (19.19%), and the application of internal control (12.91%), and other unexamined factors by 19.12%. This indicates that the profile of business performance of publicly listed companies in the industrial sector is influenced directly and indirectly by corporate governance development, strategy formulation, the board of commissioners' role, and the application of internal control. It means that, as solution to the improvement of the business performance, it is important to enhance the quality of corporate governance development, strategy formulation, the board of commissioners' role, and the application of internal control.

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Series Title

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D876

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Bandung : ., 2005

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Indonesia

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NONE

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