Pengaruh Struktur Kepemilikan dan Keragaman Struktural Direksi Terhadap Inovasi pada Perusahaan Non Keuangan Tahun 2017-2021

Penulis

  • Irfannul Ulum Program Studi Akuntansi, Universitas Sebelas Maret, Indonesia
  • Sri Murni Program Studi Akuntansi, Universitas Sebelas Maret, Indonesia
  • Indrian Supheni Program Studi Akuntansi, Sekolah Tinggi Ilmu Ekonomi Nganjuk, Indonesia

DOI:

https://doi.org/10.59330/jai.v2i2.44

Kata Kunci:

Inovasi, Intensitas Penelitian dan Pengembangan, Struktur Kepemilikan, Keragaman Direksi

Abstrak

Latar Belakang: Inovasi adalah kunci keberhasilan perusahaan dalam menghadapi persaingan dinamis dan disrupsi. Namun, keputusan inovasi sering menimbulkan konflik kepentingan antara pemegang saham dan manajer akibat risiko dan imbal hasil yang terkait.

Tujuan: Penelitian ini bertujuan untuk menguji secara empiris pengaruh kepemilikan institusional, kepemilikan manajerial, kepemilikan asing, frekuensi rapat dewan direksi, serta ukuran dewan direksi terhadap tingkat inovasi perusahaan.           

Metode Penelitian: Populasi dalam penelitian ini terdiri dari perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia (BEI). Sampel ditentukan menggunakan metode purposive sampling, dengan total observasi mencakup 142 perusahaan. Analisis data dilakukan dengan menggunakan regresi data panel melalui perangkat lunak statistik Eviews versi 10.

Hasil Penelitian: Hasil penelitian menunjukkan bahwa kepemilikan institusional dan ukuran dewan direksi memiliki pengaruh positif dan signifikan terhadap inovasi.

Keaslian/Kebaruan Penelitian: Penelitian ini berkontribusi pada pengembangan teori keagenan.

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Unduhan

Diterbitkan

31-07-2024

Cara Mengutip

Ulum, I., Murni, S., & Supheni, I. (2024). Pengaruh Struktur Kepemilikan dan Keragaman Struktural Direksi Terhadap Inovasi pada Perusahaan Non Keuangan Tahun 2017-2021. Jurnal Akuntansi Inovatif, 2(2), 119–128. https://doi.org/10.59330/jai.v2i2.44

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