MODEL PENINGKATAN KINERJA KEUANGAN MELALUI INVESTASI PENELITIAN DAN PENGEMBANGAN SEBAGAI VARIABEL INTERVENING
DOI:
https://doi.org/10.35446/akuntansikompetif.v4i2.654Abstract
Penelitian ini dilakukan untuk menguji pengaruh remunerasi, Corporate Governance (CG), Research and Development (R&D) sebagai variabel intervening pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2010 sampai 2013. Diperoleh total sampel sebanyak 35 perusahaan dari 165 perusahaan yang terdaftar di Bursa Efek. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linier berganda untuk memperoleh gambaran yang komprehensif tentang hubungan antara satu variabel dengan variabel lainnya. Penelitian ini diukur dengan melihat koefisien determinasi, nilai statistik F dan nilai statistik T. Selain itu, uji asumsi klasik meliputi uji normalitas, multikolinearitas, autokorelasi, dan uji heteroskedastisitas. Dari hasil analisis menunjukkan bahwa variabel Remunerasi secara parsial tidak berpengaruh signifikan terhadap penelitian dan pengembangan (R&D) dan variabel Corporate Governance (CG) secara parsial berpengaruh signifikan terhadap penelitian dan pengembangan (R&D). Sedangkan pengaruh remunerasi, Corporate Governance (CG), penelitian dan pengembangan (R&D secara parsial terhadap return on assets (ROA) menunjukkan hasil yang berbeda yaitu: remunerasi, penelitian dan pengembangan berpengaruh positif dan signifikan terhadap return on assets (ROA) , sedangkan corporate governance (CG) tidak berpengaruh signifikan terhadap return on assets (ROA).
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