Pengaruh karakteristik dewan direksi terhadap research & development invesment pada perusahaan sektor food & beverage di indonesia

DETAIL KOLEKSI

Pengaruh karakteristik dewan direksi terhadap research & development invesment pada perusahaan sektor food & beverage di indonesia

Oleh : Nugraha Jasmin Putriyan

Info Katalog

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2026

Pembimbing 1 : Susi Muchtar

Pembimbing 2 : Nama Saya

Subyek : Development

Kata Kunci : Board Size, Board Independence, Board Meeting, Firm size, Leverage, Return on Assets (ROA), Sales Gr

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2026_SK_SMJ_022002201056_Halaman-Judul.pdf	10
2.	2026_SK_SMJ_022002201056_Surat-Pernyataan-Revisi-Terakhir.pdf	1
3.	2026_SK_SMJ_022002201056_Surat-Hasil-Similaritas.pdf	1
4.	2026_SK_SMJ_022002201056_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf	1
5.	2026_SK_SMJ_022002201056_Lembar-Pengesahan.pdf	4
6.	2026_SK_SMJ_022002201056_Pernyataan-Orisinalitas.pdf	1
7.	2026_SK_SMJ_022002201056_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf	1
8.	2026_SK_SMJ_022002201056_Bab-1.pdf	16
9.	2026_SK_SMJ_022002201056_Bab-2.pdf	27
10.	2026_SK_SMJ_022002201056_Bab-3.pdf	12
11.	2026_SK_SMJ_022002201056_Bab-4.pdf	13
12.	2026_SK_SMJ_022002201056_Bab-5.pdf	4
13.	2026_SK_SMJ_022002201056_Daftar-Pustaka.pdf	15
14.	2026_SK_SMJ_022002201056_Lampiran.pdf	16

Abstrak
Abstract

P Penelitian ini dibuat dengan tujuan untuk mengetahui pengaruh karakteristik dewan direksi terhadap research & development invesment (r&d) pada perusahaan sektor food & beverage yang terdaftar di bursa efek indonesia. research and development invesment diukur dengan rasio pengeluaran r&d terhadap penjualan sebagai variabel dependen. variabel independen pada penelitian ini berupa ukuran dewan, dewan independen, frekuensi rapat dewan, dan variabel kontrol berupa ukuran perusahaan, utang, pengembalian atas aset (roa), dan pertumbuhan penjualan. sampel penelitian terdiri dari 39 perusahaan food & beverage selama periode 2020â€“2024 dengan total 195 observasi. teknik pengambilan data pada penelitian ini menggunakan teknik purposive sampling. metode pengujian pada penelitian ini menggunakan metode regresi data panel yang diolah menggunakan software e-views 9. hasil penelitian menunjukkan bahwa ukuran dewan, dewan independen, frekuensi rapat dewan, firm size, leverage dan return on asset tidak memiliki pengaruh terhadap investasi r&d, dan growth of sales memiliki pengaruh negatif terhadap investasi r&d. temuan ini menunjukkan bahwa manajer dan investor dapat menjadikan karakteristik dewan direksi perusahaan sebagai acuan dalam mendukung serta mengevaluasi keputusan investasi r&d, guna memperkuat keberlanjutan inovasi dan kinerja perusahaan.

T This study aimed to determine the effect of board characteristics on research and development (r&d) investment in food and beverage companies listed on the indonesia stock exchange. research and development investment was measured by the ratio of r&d expenditure to sales as the dependent variable. the independent variables in this study were board size, board independence, board meeting frequency, and control variables were company size, debt, return on assets (roa), and sales growth. the research sample consisted of 39 food and beverage companies during the 2020â€“2024 period with a total of 195 observations. the data collection technique in this study used a purposive sampling technique. the testing method in this study used a panel data regression method processed using e-views 9 software. the results showed that board size, board independence, board meeting frequency, firm size, leverage, and return on assets have no effect on r&d investment, and sales growth has a negative effect on r&d investment. these findings suggest that managers and investors can use the characteristics of a company\\\'s board of directors as a reference in supporting and channeling r&d investment decisions, in order to strengthen the desire for innovation and company performance.