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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh good corporate governance yang diproksi oleh kepemilikan manajerial, kepemilikan institusional dan komite audit terhadap return on assets yang dimediasi oleh kinerja lingkungan pada industri makanan dan minuman tahun 2018-2023. Penelitian ini menggunakan metode kuantitatif dengan pendekatan deskriptif dan asosiatif, melibatkan variabel eksogen (good corporate governance), endogen (return on asset), dan intervening (kinerja lingkungan/Proper). Populasi terdiri dari 95 perusahaan makanan dan minuman, dengan 7 perusahaan terpilih sebagai sampel melalui purposive sampling. Analisis data mencakup statistik deskriptif untuk menggambarkan data dan inferensial untuk menguji hubungan antarvariabel. Hasil penelitian menunjukkan kepemilikan manajerial berpengaruh terhadap ROA, sedangkan kepemilikan institusional dan komite audit tidak berpengaruh. Kinerja lingkungan memiliki pengaruh positif terhadap ROA, memediasi pengaruh kepemilikan manajerial dan institusional, meski mediasi komite audit lebih lemah. Secara keseluruhan, variabel kepemilikan manajerial, institusional, komite audit, dan kinerja lingkungan bersama-sama memengaruhi ROA dan kinerja lingkungan perusahaan.

Keywords

Good Corporate Governance, Return On Assets, Kepemilikan Manajerial dan Institusional, Komite Audit, Kinerja Lingkungan

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How to Cite
Rayhan Sengaji, & Sembiring, F. M. . (2025). Pengaruh Good Corporate Governance Terhadap Return on Assets yang Dimediasi oleh Kinerja Lingkungan pada Industri Makanan dan Minuman yang Terdaftar di BEI Periode 2018-2023. Paradoks : Jurnal Ilmu Ekonomi, 8(1), 289–299. https://doi.org/10.57178/paradoks.v8i1.1083
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