Peran Corporate Governance Sebagai Pemoderasi Hubungan Antara Knowledge Management Dengan Kinerja Perusahaan

Ernie Riswandari

Abstract


Abstract. This study aims to test the knowledge management of company company performance which moderated by good corporate governance. The data used in this study are secondary data taken from annual reports from companies in the manufacturing industry sector which were listed on the Indonesia Stock Exchange in 2013-2017. To see how much influence, in this study using a moderated Regression Analysis (MRA)  using a test tool that is SPSS. The results of this study are that there is a significant influence of knowledge management which is an independent variable and company size which is a control variable on company performance. Good corporate governance as a moderating variable can significantly strengthen the relationship between knowledge management and company performance.

 Keywords: Knowledge management ; company Size ; company performance; good corporate governance

 

Abstrak. Penelitian ini bertujuan untuk menguji knowledge management terhadap kinerja perusahaan yang dimoderasi oleh good corporate governance. Data yang digunakan dalam penelitian ini merupakan data sekunder diambil dari laporan tahunan dari perusahaan-perusahaan di sektor industri manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2013-2017. Untuk melihat seberapa besar pengaruh maka dalam penelitian ini menggunakan analisis Moderated Regression Analysis (MRA)  dengan menggunakan alat uji yaitu SPSS. Hasil penelitian dalam penelitian ini adalah terdapat pengaruh yang signifikan  knowledge management yang merupakan variabel bebas dan ukuran perusahaan yang merupakan variabel control  terhadap kinerja perusahaan. Good corporate governance sebagai variabel pemoderasi secara signifikan mampu memperkuat hubungan antara knowledge management terhadap kinerja perusahaan.

 

Kata Kunci: Knowledge management ; Ukuran perusahaan ; kinerja perusahaan; good corporate governance


Keywords


Knowledge management; company Size; company performance; good corporate governance

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DOI: https://doi.org/10.35591/wahana.v23i1.169

Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi
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