Bagaimana Para Peneliti Memperlakukan Good Corporate Governance dalam Penelitian Mereka?
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Abstract
Studi ini bertujuan untuk menyajikan tinjauan literatur sistematis mengenai bagaimana Good Corporate Governance (GCG) diperlakukan sebagai variabel dalam penelitian ilmiah. Dengan menganalisis 100 artikel relevan, studi ini mengeksplorasi peran GCG sebagai variabel independen, dependen, mediasi, dan moderasi, serta hubungannya dengan kinerja keuangan yang sering diukur menggunakan Return on Asset, Return on Equity, dan Net profit margin. Tinjauan ini menunjukkan bahwa sebagian besar studi memandang GCG sebagai variabel independen yang berpengaruh positif terhadap kinerja keuangan, meskipun beberapa menempatkannya sebagai variabel mediasi atau moderasi. Sementara banyak yang menemukan hubungan positif, ada juga studi yang melaporkan hasil tidak signifikan atau negatif, dipengaruhi oleh faktor kontekstual seperti regulasi, struktur kepemilikan, dan kondisi ekonomi. Studi ini menyoroti kesenjangan penelitian, terutama terkait keterbatasan eksplorasi efek mediasi dan moderasi terhadap pengaruh GCG. Temuan ini memberikan wawasan bagi penelitian selanjutnya tentang bagaimana GCG diposisikan dan faktor-faktor yang membentuk efektivitasnya.
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