Skripsi
PENGARUH KINERJA INVESTASI, PERPUTARAN KAS, DAN NILAI PERUSAHAAN TERHADAP KINERJA KEUANGAN DENGAN ISLAMIC GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan Sektor Property dan Real Estate yang Terdaftar di Indeks Saham Syariah Indonesia Periode 2020-2024)
This study aims to examine the effect of investment performance, cash turnover, and firm value on financial performance, with Islamic Good Corporate Governance (ICG) as a moderating variable. The object of this research is energy sector companies listed on the ISSI for the period 2020–2024. Using a purposive sampling method, the study obtained a sample of 17 companies with a total of 85 observations. The independent variables are Investment Performance, Cash Turnover, and Firm Value, while the dependent variable is Financial Performance, with Islamic Good Corporate Governance serving as the moderating variable. This research adopts a quantitative approach using secondary data. The data were analyzed using multiple regression analysis and moderated regression analysis (MRA) with SPSS as the analytical tool. The results show that investment performance and firm value have a positive and significant effect on financial performance, highlighting the importance of optimal investment management and enhancing firm value in driving profitability and financial efficiency. On the other hand, cash turnover does not have a significant effect on financial performance, although it shows a positive relationship direction, indicating that liquidity ratios have not yet been able to directly improve financial performance in the sector studied. Furthermore, ICG is proven to significantly moderate the effect of investment performance and firm value on financial performance, but it does not significantly moderate the relationship between cash turnover and financial performance. These findings emphasize the crucial role of ICG in strengthening Sharia-based financial strategies, particularly in the areas of investment and firm value.
Inventory Code | Barcode | Call Number | Location | Status |
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2507005395 | T182555 | T1825552025 | Central Library (Reference) | Available but not for loan - Not for Loan |