Kepemilikan Keluarga, Hubungan Politik, dan Family Aligned Board Terhadap Implementasi Tata Kelola Perusahaan

Penulis

  • Alvi Rahmania Putri Universitas Muhammadiyah Surakarta
  • Erma Setiawati Universitas Muhammadiyah Surakarta

DOI:

https://doi.org/10.30651/imp.v2i1.11710

Abstrak

This research aims to determine the effect of family ownership, political relations, and family aligned boards on the implementation of corporate governance in companies that received the Top 50 Issuers Biggest Market Cap by IICD in a row in 2017-2019. Corporate governance is measured based on questions on each principle of the ASEAN SC Scorecard. This research uses a quantitative approach with secondary data derived from annual reports and company financial statements. The research sample was taken by purposive sampling method with the number of samples according to the criteria of 24 companies. The analytical technique method used is multiple regression analysis. The results showed that family ownership, political relations, and family aligned boards had no effect on the implementation of corporate governance. The existence of family affiliations and political relations in the company's management structure has a negative influence on the implementation of corporate governance.

Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan keluarga, hubungan politik, dan family aligned board terhadap implementasi tata kelola perusahaan pada perusahaan peraih Top 50 Emiten Biggest Market Cap oleh IICD secara berturut-turut tahun 2017-2019. Tata kelola perusahaan diukur berdasarkan pertanyaan pada setiap prinsip ASEAN SC Scorecard. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang berasal dari laporan tahunan dan laporan keuangan perusahaan. Sampel penelitian diambil dengan metode purposive sampling dengan jumlah sampel sesuai kriteria sebesar 24 perusahaan. Metode teknik analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa kepemilikan keluarga, hubungan politik, dan family aligned board tidak berpengaruh terhadap implementasi tata kelola perusahaan. Adanya afiliasi keluarga dan hubungan politik dalam struktur manajemen perusahaan memberikan memiliki pengaruh negatif pada implementasi tata kelola perusahaan

Keywords: Corporate Governance, Family Aligned Board, Family Ownership, Political Connection

Biografi Penulis

Alvi Rahmania Putri, Universitas Muhammadiyah Surakarta

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Surakarta

Erma Setiawati, Universitas Muhammadiyah Surakarta

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Surakarta

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Unduhan

Diterbitkan

2022-03-30