PENGARUH RPT TERHADAP KINERJA PERUSAHAAN: CSR DAN PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI

Mariska Ramadana, Mellinda Vellin, Budi Harsono

Abstract


Penelitian ini bertujuan untuk menganalisa hubungan RPTs terhadap kinerja perusahaan dengan CSR dan pengendalian internal sebagai variabel moderasi. Penelitian ini bersifat kuantitatif dengan pengumpulan dan pemilihan sampel yang diambil bergerak pada semua sektor kecuali sektor finansial dan mengungkapkan laporan keberlanjutan secara konsisten dalam 5 tahun. Terdapat 245 data sampel perusahaan yang terpilih memenuhi kriteria. Pada penelitian ini, kinerja perusahaan sebagai variabel dependen, variabel independen yaitu RPT, variabel moderasi yaitu CSR dan pengendalian internal. Berdasarkan hasil analisis, dapat disimpulkan bahwa RPT secara signifikan mempengaruhi kinerja perusahaan. Selanjutnya variabel moderasi yaitu CSR, terbukti dapat memoderasi hubungan antara RPT dan kinerja perusahaan sedangkan pengendalian internal secara tidak signifikan memoderasi hubungan antara RPT dan kinerja perusahaan. Penelitian ini berkontribusi terhadap literatur yang ada mengenai pengaruh RPT pada kinerja perusahaan, yang antaranya terdiri dari transaksi pembelian, penjualan, piutang, dan utang. Penelitian ini juga berfokus pada variabel moderasi yaitu CSR dan pengendalian internal untuk memperkuat seberapa pengaruh RPT pada kinerja perusahaan dengan pengambilan data tahun 2018-2022. Hasil penelitian ini, diharapkan dapat memberikan pemahaman kepada para pelaku usaha agar dapat bersikap baik dan adil terhadap setiap pemangku kepentingan sehingga hal-hal yang dapat merugikan semua pihak dapat dihindari. Hasil penelitian ini dapat menjadi referensi bagi peneliti selanjutnya dan diharapkan dapat memperbanyak pemilihan data sampel dengan memilih kriteria baru serta penambahan beberapa variabel baru lainnya.

Keywords


Kinerja perusahaan; RPT; CSR; Pengendalian internal

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References


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DOI: https://doi.org/10.33373/mja.v18i2.6958

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