DAMPAK PANDEMI COVID-19: KARAKTERISTIK DEWAN DIREKSI DAN KOMITE AUDIT TERHADAP KINERJA PERUSAHAAN
Abstrak
Penelitian ini bertujuan menganalisis pengaruh pandemi Covid-19 terhadap tata kelola dan kinerja perusahaan serta menguji dampak pandemi pada hubungan tata kelola terhadap kinerja perusahaan. Tata kelola perusahaan terdiri atas karakteristik dewan direksi dan komite audit. Kinerja perusahaan diproksikan oleh ROA dan ROESampel penelitian adalah 146 perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia pada tahun 2018-2021. Metode untuk membuktikan hipotesis yang digunakan adalah uji beda (paired sample t-test) dan regresi panel. Hasil uji beda membuktikan pandemi berpengaruh terhadap ukuran dan independensi direksi, ROA, ROE serta DPS. Pandemi membawakan dampak dalam pengaruh pendidikan direksi, independensi komite audit, dan leverage terhadap ROA. Pandemi juga berdampak pada pengaruh ukuran direksi dan independensi komite audit terhadap ROE.
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