KINERJA PERUSAHAAN DI ERA EKONOMI DIGITAL: PENGARUH IT GOVERNANCE, KARAKTERISTIK DEWAN, DAN INVESTASI MODAL
Abstract
Merebaknya Coronavirus Disease 2019 (COVID-19) mendorong teknologi informasi semakin berperan penting dalam menunjang keberlanjutan aktivitas manusia. Keputusan dewan atas penerapan teknologi informasi dalam perusahaan memerlukan tata kelola yang baik karena investasi modal ini memiliki resiko dan pembiayaan yang tinggi di samping pengembalian (return) yang diberikan. Sehingga dilakukanlah penelitian ini yang bertujuan untuk mengungkap pengaruh tata kelola teknologi informasi, karakteristik dewan, serta investasi modal terhadap kinerja perusahaan. Dalam pengujian, kinerja perusahaan berperan sebagai variabel dependen dan variabel independen terdiri atas board IT-related background, board size, board independence, capital investment, serta lagged capital investment. Menggunakan data sekunder berupa laporan tahunan dan laporan keuangan dari tahun 2016-2020 perusahaan go public dari situs resmi Bursa Efek Indonesia (BEI) dan situs resmi perusahaan, sampel data dikumpulkan dengan metode purposive sampling. Data yang terkumpul ini dianalisis dengan analisis regresi data panel dan diuji menggunakan aplikasi Eviews 10. Dari hasil penelitian ditemukan bahwa sejauh ini tata kelola teknologi informasi masih belum memengaruhi kinerja perusahaan Indonesia. Karakteristik dewan juga teruji tidak signifikan kecuali board independence terhadap kinerja dengan pengukuran ROA yang terbukti signifikan positif. Investasi modal sendiri terbukti mampu memengaruhi kinerja perusahaan secara signifikan positif.
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Published
2021-12-14
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Anita, A., & Julyanna, J. (2021). KINERJA PERUSAHAAN DI ERA EKONOMI DIGITAL: PENGARUH IT GOVERNANCE, KARAKTERISTIK DEWAN, DAN INVESTASI MODAL. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 5(3), 2779-2803. https://doi.org/10.31955/mea.v5i3.1733
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