TATA KELOLA PERUSAHAAN BERPENGARUH TERHADAP PENGELUARAN PENELITIAN DAN PENGEMBANGAN

Nindi Suci Rahmadani, Widijaya Widijaya

Abstract


ABSTRAK

Sebuah perusahaan akan terlibat dalam penelitian dan pengembangan (R&D) untuk menciptakan inovasi baru atau memperkuat dan meningkatkan yang sudah ada. Persaingan bisnis yang semakin ketat mendorong korporasi untuk melakukan R&D guna menghasilkan inovasi terbaik bagi masyarakat. Tata kelola perusahaan yang efektif menjadi kunci untuk menjaga kelancaran operasi bisnis dan implementasi R&D. Penelitian ini fokus pada perusahaan non-keuangan dan non-utilitas yang terdaftar di Bursa Efek Indonesia dari tahun 2017 hingga 2021. Studi ini menganalisis 814 dataset yang berbeda. Hasil penelitian menunjukkan bahwa komite audit memiliki dampak negatif yang signifikan terhadap R&D, sementara komposisi dewan memiliki dampak positif yang signifikan. Variabel independen lainnya tidak memperlihatkan dampak yang signifikan. Dari variabel kontrol, hanya tobins’Q yang memiliki dampak negatif yang signifikan.

Kata Kunci: Penelitian dan Pengembangan, Tata Kelola Perusahaan, Bursa Efek Indonesia.

ABSTRACT

A company will engage in research and development (R&D) to create new innovations or strengthen and enhance existing ones. The intensifying business competition compels corporations to conduct R&D to generate the best innovations for society. Effective corporate governance is crucial for the smooth operation of business activities and the implementation of R&D. This study focuses on non-financial and non-utility companies listed on the Indonesia Stock Exchange from 2017 to 2021. The study analyzes 814 distinct data points. The research findings indicate that the audit committee has a significantly negative impact on R&D, whereas board composition has a significantly positive impact. Other independent variables do not show significant effects. Among the control variables, only tobins’Q exhibits a significant negative impact.                                          

Keywords: Research and Development, Corporate Governance, Indonesia Stock Exchange.


References


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DOI: http://dx.doi.org/10.35906/jurakun.v9i2.1497

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