Article Sidebar

Download
PDF
Statistic
Read Counter : 151 Download : 83

Main Article Content

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Dewan Komisaris Dan Direksi Terhadap Kinerja Keberlanjutan Melalui Kinerja Keuangan Pada Perusahaan Industri Barang Konsumsi Sub Sektor Makanan Dan Minuman Di Bei Tahun 2019 2023.Teknik pengambilan sampel menggunakan sampling purposive yaitu teknik sampel dengan perbandingan tertentu. Data hasil uji penelitian menggunakan Eviews versi 9,2025.


Hasil penelitian menunjukan bahwa 1) pengaruh dewan komisaris berpengaruh positif dan signifikan terhadap kinerja keuangan pada perusahaan barang konsumsi sub sektor makanan dan minuman di bei. 2) pengaruh direksi berpengaruh positif dan signifikan terhadap kinerja keuangan pada perusahaan barang konsumsi sub sektor makanan dan minuman di bei. 3) pengaruh dewan komisaris  berpengaruh positif dan tidak signifikan terhadap kinerja keberlanjutan pada perusahaan barang konsumsi sub sektor makanan dan minuman di bei.4) pengaruh direksi berpengaruh positif dan tidak signifikan terhadap kinerja keberlanjutan pada perusahaan barang konsumsi sub sektor makanan dan minuman di bei. 5). pengaruh kinerja keuangan berpengaruh positif dan signifikan terhadap kinerja keberlanjutan pada perusahaan barang konsumsi sub sektor makanan dan minuman di bei. 

Keywords

Dewan Komisaris Direksi Kinerja Keberlanjutan Kinerja Keuangan

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite
Malik , A. B. ., Junus , O. ., Masiaga, N. ., & Karundeng, D. R. . (2025). Pengaruh Dewan Komisaris Dan Direksi Terhadap Kinerja Keberlanjutan Melalui Kinerja Keuangan Pada Perusahaan Industri Barang Konsumsi Sub Sektor Makanan & Minuman Di Bei Tahun 2019-2023. Paradoks : Jurnal Ilmu Ekonomi, 8(3), 274–301. Retrieved from https://jurnal.feb-umi.id/index.php/PARADOKS/article/view/1383
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Abdelkader, M. G., Gao, Y., & Elamer, A. A. (2024). Board gender diversity and ESG performance: The mediating role of temporal orientation in South Africa context. Journal of Cleaner Production, 445, 140987. https://doi.org/10.1016/j.jclepro.2024.140987
  2. Adnan, M. F., Sabli, N., Rashid, M. Z. A., & Hashim, A. (2016). The impact of educational level of board of directors on firms' performance. In Regional Conference on Science, Technology and Social Sciences (RCSTSS) (pp. 37–48). Springer. https://link.springer.com/chapter/10.1007/978-981-10-1458-1_4
  3. Agnese, P., Arduino, F. R., & Cerciello, M. (2024). Does board knowledge matter for ESG performance in the European banking industry? Corporate Social Responsibility and Environmental Management, 31(2), 134–149. https://doi.org/10.1002/csr.2811
  4. Anggraini, D. Y., & Darmawati, D. (2019). Pengaruh struktur dewan terhadap kinerja keberlanjutan perusahaan. Jurnal Akuntansi dan Keuangan, 21(1), 45–56. https://doi.org/10.9744/jak.21.1.45-56
  5. Anon. 2023.Direksi, Pengaruh Dewan, Dewan Komisaris, Komite Audit, and Faizah Naila Sofa. 2020. “Ukuran Perusahaan Terhadap Pengungkapan Sustainability Report ( Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017 ).” 13(1):32–49.
  6. Arduino, F. R., Cerciello, M., & Agnese, P. (2024). Does board knowledge matter for ESG performance in the European banking industry? Corporate Social Responsibility and Environmental Management, 31(2), 134–149. https://doi.org/10.1002/csr.2811
  7. Asmar, M., Abu Alia, M., & Ali, F. H. (2024). Do Board Characteristics Affect the Financial Performance of the Companies Listed on the PEX? In Business and Economic Sustainability in the Era of Global Pandemic (pp. 829–845). Springer. https://link.springer.com/chapter/10.1007/978-3-031-56586-1_61
  8. Cerciello, M., Busato, F., & Taddeo, S. (2023). The effect of sustainable business practices on profitability: Accounting for strategic disclosure. Corporate Social Responsibility and Environmental Management, 30(6), 2374–2389. https://doi.org/10.1002/csr.2389
  9. Cucari, N., Esposito De Falco, S., & Orlando, B. (2018). Diversity of board of directors and environmental social governance: Evidence from Italian listed companies. Corporate Social Responsibility and Environmental Management, 25(3), 250–266. https://doi.org/10.1002/csr.1452
  10. De Oliveira, J. A. S., Basso, L. F. C., & Kimura, H. (2018). Innovation and financial performance of companies doing business in Brazil. International Journal of Innovation Studies, 2(1), 24–38. https://www.sciencedirect.com/science/article/pii/S2096248719300025
  11. Elizabeth Sugia, Michelle Claudia Putri,. 2020. “Faktor - Faktor Yang Mempengaruhi Kinerja Keuangan Pada Perusahaan Manufaktur.” Jurnal Paradigma Akuntansi 2(1):469. doi: 10.24912/jpa.v2i1.7176.
  12. Fathinah Ananda, Rana, and Yusnaini. 2023. “Pengaruh Dewan Komisaris Dan Dewan Direksi Terhadap Pengungkapan Sustainability Report Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Periode 2020.” Management Studies and Entrepreneurship Journal 4(1):1014–21.
  13. Fauzi, A., & Muchlis, M. (2021). Kepemimpinan Direksi dan Pengaruhnya terhadap Return on Assets (ROA) pada Perusahaan Publik. Jurnal Ilmu Ekonomi dan Bisnis Islam, 11(1), 77–88. https://doi.org/10.30993/jiebi.v11i1.3987
  14. Febrina, Viola, and Dewi Sri. 2022. “Pengaruh Dewan Komisaris, Dewan Direksi, Komite Audit, Dan Kepemilikan Manajerial Terhadap Kinerja Keuangan.” Jurnal Informasi Akuntansi (JIA) 1(1):77–89. doi: 10.32524/jia.v1i1.478.
  15. Fernández-Gago, R., Cabeza-García, L., & Nieto, M. (2016). Corporate social responsibility, board of directors, and firm performance: An analysis of their relationships. Review of Managerial Science, 10(1), 85–104. https://link.springer.com/article/10.1007/s11846-014-0141-9
  16. Ferriswara, D., & Sayidah, N. (2022). Do corporate governance, capital structure predict financial performance and firm value? (Empirical study of Jakarta Islamic Index). Cogent Business & Management, 9(1), 2147123. https://doi.org/10.1080/23311975.2022.2147123
  17. Firdausi, Novandina Izzatillah. 2020.” Kaos GL Dergisi 8(75):147–54.
  18. Fitri, Y., Sari, P., & Nugroho, A. (2023). ESG Disclosure dan Dampaknya terhadap Nilai Perusahaan Sektor Konsumsi di Indonesia. Jurnal Ekonomi dan Bisnis Indonesia, 38(2), 112–124. https://doi.org/10.22146/jebi.2023.65789
  19. Frecilia Adenina, Annisa, Fakultas Ekonomi, Dan Bisnis, and Universitas Lampung. 2024. “Analysis Of The Influence Of Environmental, Social, Governance (ESG) Disclosure and Research & Development Intensity On Financial Performance In Manufacturing Companies Listed On The Indonesia Stock Exchange.” Management Studies and Entrepreneurship Journal 5(2):9251–69.
  20. Friede, G., Busch, T., & Bassen, A. (2015). ESG and financial performance: Aggregated evidence from more than 2000 empirical studies. Journal of Sustainable Finance & Investment, 5(4), 210–233. https://doi.org/10.1080/20430795.2015.1118917
  21. Goodell, J. W., & Li, M. (2023). Socially responsible investing: Is it for real or just for show? International Review of Financial Analysis, 89, 102794. https://www.sciencedirect.com/science/article/pii/S1057521923000698
  22. Hasanah, Ni’matul, Dhaniel Syam, and Ahmad Waluya Jati. 2017. “Pengaruh Corporate Governance Terhadap Pengungkapan Sustainability Report Pada Perusahaan Di Indonesia.” Jurnal Reviu Akuntansi Dan Keuangan 5(1):711–20. doi: 10.22219/jrak.v5i1.4992.
  23. Intia, Laras Clara., and Siti Nur Azizah. 2021. “Kata Kunci: Dewan Direksi, Dewan Komisari Independen, Dewan Pengawas Syariah Dan Kinerja Keuangan.” Jurnal Riset Akuntansi & Keuangan 7(2):46–59.
  24. Khoirunnisa, Syifa, and Indianik Aminah. 2022. “Pengaruh Ukuran Dewan Komisaris Dan Komite Audit Terhadap Nilai Perusahaan Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020.” Prosiding SNAM PNJ 0–11.
  25. Kyere, M., & Ausloos, M. (2021). Corporate governance and firms financial performance in the United Kingdom. International Journal of Finance & Economics, 26(3), 3662–3674. https://onlinelibrary.wiley.com/doi/abs/10.1002/ijfe.1883
  26. Lestari, P., & Prasetyo, A. (2022). Pengaruh Profitabilitas terhadap Kinerja Keberlanjutan: Pendekatan ESG Score. Jurnal Akuntansi dan Investasi, 23(2), 301–315. https://doi.org/10.18196/jai.v23i2.11747
  27. López-Cabarcos, M. Á., Piñeiro-Chousa, J., González-Vázquez, E., & López-Carreira, M. (2024). Water and waste management strategies as drivers of the financial performance of food companies. Technological Forecasting and Social Change, 198, 122041. https://doi.org/10.1016/j.techfore.2023.122041
  28. Mafira, Rila. 2021. “Pengaruh Gaya Kepemimpinan Terhadap Kinerja Karyawan Pada Kantor Pengairan Kutacane.” Jurnal Ilmiah Akuntansi Dan Keuangan 4(4):1100–1114.
  29. Makni, R., Francoeur, C., & Bellavance, F. (2009). Causality between corporate social performance and financial performance: Evidence from Canadian firms. Journal of Business Ethics, 89(3), 409–422. https://link.springer.com/article/10.1007/s10551-008-0007-7
  30. Martínez, J. I., & Quiroga, B. F. (2007). Family ownership and firm performance: Evidence from public companies in Chile. Family Business Review, 20(2), 83–94. https://onlinelibrary.wiley.com/doi/abs/10.1111/j.1741-6248.2007.00087.x
  31. Martiny, A., Taglialatela, J., Testa, F., & Iraldo, F. (2024). Determinants of environmental social and governance (ESG) performance: A systematic literature review. Journal of Cleaner Production, 448, 141075. https://doi.org/10.1016/j.jclepro.2024.141075
  32. Müller, V. O. (2014). Do corporate board compensation characteristics influence the financial performance of listed companies? Procedia-Social and Behavioral Sciences, 109, 983–988. https://www.sciencedirect.com/science/article/pii/S1877042813052142
  33. Murniyah & Yohanes August Goenawan. 2022. “Jurnal Penelitian, Pengembangan Ilmu Manajemen Dan Akuntansi.” Jurnal Penelitian, Pengembangan Ilmu Manajemen Dan Akuntansi 24(11):2790–2805.
  34. Naciti, V. (2019). Corporate governance and board of directors: The effect of a board composition on firm sustainability performance. Journal of Cleaner Production, 237, 117727. https://doi.org/10.1016/j.jclepro.2019.117727
  35. Nafah, Hanief Khoyyir, and Yuni Sukandani. 2022. “Pengaruh Dewan Direksi, Dewan Komisaris, Komite Audit, Dan Komisaris Independen Terhadap Kinerja Keuangan.” Journal of Sustainability Business Research 3(2):223–31.
  36. Nawaz, T., & Ohlrogge, O. (2023). Clarifying the impact of corporate governance and intellectual capital on financial performance: A longitudinal study of Deutsche Bank (1957–2019). International Journal of Finance & Economics. https://onlinelibrary.wiley.com/doi/abs/10.1002/ijfe.2620
  37. Novitasari, Bunga, Andi Manggala Putra, and Akhmad Saebani. 2021. “Pergantian Dewan Komisaris Dan Dewan Direksi Terhadap Pengungkapan Laporan Keberlanjutan.” Wahana: Jurnal Ekonomi, Manajemen Dan Akuntansi 24(1):60–78. doi: 10.35591/wahana.v24i1.262.
  38. Nuraini, R., & Ramadhani, N. (2022). ESG Score sebagai Indikator Kinerja Keberlanjutan: Implikasi terhadap Investasi dan Pembiayaan. Jurnal Manajemen dan Keuangan, 11(3), 250–262. https://doi.org/10.21009/jmk.113.250
  39. Paramitha, I. Gusti Agung Ayu Pradnya, and I. Ketut Suryanawa. 2023. “Pengaruh Good Corporate Governance Pada Kinerja Keuangan Perusahaan.” Jurnal Bisnis Dan Manajemen 3(5):1055–67.
  40. Peng, C., & Chen, Y. (2024). Informal board hierarchy and corporate ESG performance. Corporate Social Responsibility and Environmental Management. https://doi.org/10.1002/csr.2834
  41. Pertiwi, Meilani Intan. 2022. “Analisis Pengaruh Kinerja Keberlanjutan Terhadap Kinerja Keuangan Selama Masa Pandemi Covid-19.” ABIS: Accounting and Business Information Systems Journal 10(3). doi: 10.22146/abis.v10i3.77562.
  42. Pinheiro, A. B., Behm, A. J. B., & do Prado, N. B. (2024). The impact of board composition on ESG performance: Comparing results from symmetrical and asymmetrical approaches. Business Strategy & Development. https://doi.org/10.1002/bsd2.424
  43. Pitaloka, Alda Mona, Nurbaiti Saleh, and Rika Distiny Sinaga. 2023. “Law Dewantara Law Dewantara.” Jurnal Ilmu Hukum 2(17):25–35.
  44. Prastiwi, Raden Rara Adila, and Idrianita Anis. 2023. “Pengaruh Kinerja Keberlanjutan Terhadap Efisiensi Investasi Pada Perusahaan Yang Terdaftar Dalam Indeks Sri Kehati.” Jurnal Ekonomi Trisakti 3(2):3785–94. doi: 10.25105/jet.v3i2.18016.
  45. Pratiwi, Via Ayu, and Yefta Andi Kus Noegroho. 2022. “Pengaruh Dewan Komisaris, Komisaris Independen, Dan Kepemilikan Manajerial Terhadap Kinerja Keuangan Perusahaan Di Masa Pandemi Covid – 19.” Tema 23(1):7–16. doi: 10.21776/tema.23.1.7-16.
  46. Prayanthi, Ika, and Christine Natalia Laurens. 2020. “Effect of Board of Directors, Independent Commisioners, and Committee Audits on Financial Performance in the Food and Beverage Sector.” Klabat Journal of Management 1(1):66–89.
  47. Rahmawati, Y., & Setiawan, D. (2019). Peran Direksi dalam Meningkatkan Kinerja Keuangan Perusahaan: Studi pada Industri Manufaktur. Jurnal Manajemen dan Kewirausahaan, 21(2), 123–132. https://doi.org/10.9744/jmk.21.2.123-132
  48. Rosalia, Jayanti, Wikan Budi Utami, and Desy Nur Pratiwi. 2022. “Pengaruh Struktur Modal, Profitabilitas, Kebijakan Deviden, Sales GROWTH, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan.” Jurnal Akuntansi Dan Pajak 22(2):988–95.
  49. Rosanita, Devi, Syahril Djaddang, and J. M. V Mulyani. 2024. “Peran Sustainability Report , Dewan Komisaris , Komisaris Independen , Komite Audit Dan Spesialisasi Industri KAP Terhadap Audit Report Lag.” Proceeding of National Conference on Accounting & Finance 6(1):241–59.
  50. Salim, Stefanie, Megawati Oktorina, Universitas Katolik, and Atma Jaya. 2013. “Pengaruh Good Corporate Governance Terhadap Kinerja Pasar Perusahaan Yang Dimediasi Oleh Pengungkapan Laporan Keberlanjutan.” (2006):17–31.
  51. Saripudin, W., and M. Z. Hakim. 2021. “Pengaruh Kinerja Keuangan, Dan Tata Kelola Perusahaan Terhadap Laporan Berkelanjutan (Studi Empiris Pada Perusahaan Sektor Industri Pertambangan Yang Terdaftar Di Bursa Efek Indoesia Periode Tahun 2018-2020).” Jurnal Nasional Akuntansi Dan Manajemen 4.
  52. Schabek, T. (2020). The financial performance of sustainable power producers in emerging markets. Renewable Energy, 158, 1059–1070. https://www.sciencedirect.com/science/article/pii/S0960148120309770
  53. Şener, İ., Varoğlu, A., & Aren, S. (2011). Board composition and organizational performance: Environmental characteristics matter. Procedia-Social and Behavioral Sciences, 24, 1481–1493. https://www.sciencedirect.com/science/article/pii/S1877042811016582
  54. Setiawati, Loh Wenny, and Melliana Lim. 2015. “Jurnal Akuntansi Jurnal Akuntansi.” Badruzaman JAJANG 12(1):29–57.
  55. Sidki, M., Boerger, L., & Boll, D. (2024). The effect of board members' education and experience on the financial performance of German state-owned enterprises. Journal of Management and Governance. https://link.springer.com/article/10.1007/s10997-022-09663-4
  56. Siswanti, I., Riyadh, H. A., & Nawangsari, L. C. (2024). The impact of digital transformation for sustainable business: the mediating role of corporate governance and financial performance. Cogent Business & Management, 11(1), 2316954. https://doi.org/10.1080/23311975.2024.2316954
  57. Sitohang Putri, and Saring Suhendro. 2024. “Pengaruh Kinerja Keuangan Dan Ukuran Perusahaan Terhadap Laporan Keberlanjutan (Studi Pada Perusahaan Yang Terdaftar Di BEI Tahun 2018-2022).” Management Studies and Entrepreneurship Journal Vol 5 (2)(2):7353–69.
  58. Sopian, Dani, and Wawat Suwartika. 2019. “Pengaruh Sistem Informasi Akuntansi Dan Sistem Pengendalian Internal Terhadap Kinerja Karyawan.” JSMA (Jurnal Sains Manajemen Dan Akuntansi) 11(2):40–53. doi: 10.37151/jsma.v11i2.5.
  59. Sriningsih, Mega, Djoni Hatidja, and Jantje D. Prang. 2018. “Penanganan Multikolinearitas Dengan Menggunakan Analisis Regresi Komponen Utama Pada Kasus Impor Beras Di Provinsi Sulut.” Jurnal Ilmiah Sains 18(1):18. doi: 10.35799/jis.18.1.2018.19396.
  60. Suhartini, D., Tjahjadi, B., & Fayanni, Y. (2024). Impact of sustainability reporting and governance on firm value: Insights from the Indonesian manufacturing sector. Cogent Business & Management, 11(1), 2381087. https://doi.org/10.1080/23311975.2024.2381087
  61. Sulastri, L., & Aisyah, N. (2020). Pengaruh Dewan Komisaris terhadap Kinerja Keuangan Perusahaan di Indonesia. Jurnal Akuntansi Multiparadigma, 11(2), 201–215. https://doi.org/10.18202/jam.v11i2.7829
  62. Tondok, Wilda S., Josep B. Kalangi, and Wensy F. .. Rompas. 2023. “Pengaruh Angkatan Kerja Dan Pengeluaran Konsumsi Rumah Tangga Terhadap Pertumbuhan Ekonomi Di Kabupaten Tana Toraja Tahun 2011-2021.” Berkala Ilmiah Efisiensi 23(5):49–60.
  63. Ummah, Masfi Sya’fiatul. 2019.” Sustainability (Switzerland) 11(1):1–14.
  64. Utami, R. A., & Wulandari, F. (2021). Pengaruh ROA terhadap ESG Performance: Studi Empiris pada Perusahaan Indonesia. Jurnal Akuntansi Multiparadigma, 12(2), 289–304. https://doi.org/10.18202/jam.v12i2.10305
  65. Vu, M. C., Phan, T. T., & Le, N. T. (2018). Relationship between board ownership structure and firm financial performance in transitional economy: The case of Vietnam. Research in International Business and Finance, 45, 512–528. https://www.sciencedirect.com/science/article/pii/S0275531917300442
  66. Wang, Z., & Sarkis, J. (2017). Corporate social responsibility governance, outcomes, and financial performance. Journal of Cleaner Production, 162, 1607–1616. https://doi.org/10.1016/j.jclepro.2017.06.142
  67. Wicaksono, A. G., & Indriani, W. (2020). Kinerja Keuangan dan Dampaknya terhadap ESG Disclosure pada Perusahaan Terbuka Indonesia. Jurnal Keuangan dan Perbankan, 24(3), 421–430. https://doi.org/10.26905/jkdp.v24i3.4559
  68. Widyastuti, D., & Lukviarman, N. (2021). Efektivitas Dewan Komisaris dan Dampaknya terhadap Profitabilitas Perusahaan. Jurnal Ekonomi dan Bisnis, 38(1), 134–148. https://doi.org/10.22146/jeb.2021.54889
  69. Wijaya, Yolanda, and Nelliyana Nelliyana. 2022. “Determinasi Kinerja Perusahaan Non Keuangan Yang Terdaftar Di Bursa Efek Indonesia.” E-Jurnal Akuntansi TSM 2(3):63–76. doi: 10.34208/ejatsm.v2i3.1645.
  70. Wildan, Fahrizal Azka, and Eny Kusumawati. 2024. “Economics and Digital Business Review Pengaruh Profitabilitas , Leverage , Dewan Komisaris Independen , Komite Audit , Dan Kepemilikan Institusional Terhadap Pengungkapan Laporan Berkelanjutan.” 5(2):872–86.
  71. Yulianti, Aisyah, and Nur Cahyonowati. 2023. “Pengaruh Dewan Direksi, Komisaris Independen, Komite Audit, Kepemilikan Manajerial, Dan Kepemilikan Institusional Terhadap Kinerja Keuangan.” Jurnal Ilmu Manajemen (JIM) 12(1):1–14.
  72. Zahid, R. M. A., Khan, M. K., Anwar, W., & Maqsood, U. S. (2022). The role of audit quality in the ESG–corporate financial performance nexus: Empirical evidence from Western European companies. Borsa Istanbul Review, 22(3), 613–625. https://www.sciencedirect.com/science/article/pii/S2214845022000643