ANALISIS PENGARUH CORPORATE GOVERNANCE, AUDIT, DAN MANAJEMEN   BIAYA TERHADAP DAYA SAING EKONOMI PERUSAHAAN PADA PERUSAHAAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK PERIODE 2022-2024

Putri Rejeki  Sitinjak; Klara Hotmauli  Sinaga; Erika Damayanti  Hutagaol; Tetty Tiurma Uli  Sipahutar; Ria  Manurung

doi:10.34127/jrlab.v15i2.2251

Authors

Putri Rejeki Sitinjak PUI Finance, Universitas Prima Indonesia
Klara Hotmauli Sinaga PUI Finance, Universitas Prima Indonesia
Erika Damayanti Hutagaol PUI Finance, Universitas Prima Indonesia
Tetty Tiurma Uli Sipahutar PUI Finance, Universitas Prima Indonesia
Ria Manurung PUI Finance, Universitas Prima Indonesia

DOI:

https://doi.org/10.34127/jrlab.v15i2.2251

Keywords:

Corporate Governance, Audit, Cost Management, Economic Competitiveness

Abstract

This study uses data from transportation sector companies listed on the Indonesia Stock Exchange for the 2022–2024 period to analyze the effect of corporate governance, audit, and cost management on economic competitiveness, measured by Return on Assets (ROA). The study applies a quantitative approach using multiple linear regression with a sample of 24 companies and 72 observations. The results show that corporate governance has no significant effect, indicating that its implementation is still formal. Audit has a positive and significant effect, suggesting that audit improves transparency and trust. Cost management has a significant negative effect, indicating that inefficient cost management reduces competitiveness. Simultaneously, all variables have a significant effect with a coefficient of determination of 23.1%, meaning part of competitiveness is explained by the model while the rest is influenced by other factors. This study highlights the importance of audit quality and cost efficiency, as well as the need to optimize corporate governance

References

Ardhana, I. K. (2025). Corporate competitiveness in emerging markets. Journal of Business Strategy, 12(1), 45–60. https://doi.org/10.1016/j.jbusres.2025.01.010

Arimbi, D. (2021). Pengaruh good corporate governance terhadap kinerja perusahaan. Jurnal Akuntansi dan Keuangan Indonesia, 18(2), 112–125. https://doi.org/10.21002/jaki.2021.07

Claessens, S., & Yurtoglu, B. B. (2013). Corporate governance in emerging markets: A survey. Emerging Markets Review, 15, 1–33. https://doi.org/10.1016/j.ememar.2012.03.002

DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of Accounting and Economics, 3(3), 183–199. https://doi.org/10.1016/0165-4101(81)90002-1

Eccles, R. G., Ioannou, I., & Serafeim, G. (2014). The impact of corporate sustainability on organizational processes and performance. Management Science, 60(11), 2835–2857. https://doi.org/10.1287/mnsc.2014.1984

Friede, G., Busch, T., & Bassen, A. (2015). ESG and financial performance: Aggregated evidence from more than 2000 empirical studies. Journal of Sustainable Finance & Investment, 5(4), 210–233. https://doi.org/10.1080/20430795.2015.1118917

Ghozali, I. (2016). Aplikasi analisis multivariate dengan program IBM SPSS (Edisi 8). Badan Penerbit Universitas Diponegoro.

Hazri, M. (2021). Corporate governance dan daya saing perusahaan di Indonesia. Jurnal Ekonomi dan Bisnis, 14(2), 89–102. https://doi.org/10.1234/jeb.v14i2.2021

Ho, S. (2005). Cost management and competitiveness in manufacturing firms. International Journal of Production Economics, 96(3), 273–285. https://doi.org/10.1016/j.ijpe.2004.03.007

Husna, A., Rahman, D., & Putri, S. (2025). Determinants of firm competitiveness in ASEAN markets. Asian Economic Journal, 39(2), 145–162. https://doi.org/10.1111/asej.2025

Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X

Lestari, R. (2021). Analisis pengaruh audit dan tata kelola terhadap kinerja perusahaan. Jurnal Riset Akuntansi, 10(1), 55–70. https://doi.org/10.33369/jra.v10i1.2021

Nazir, M. (2005). Metode penelitian. Ghalia Indonesia.

OECD. (2023). G20/OECD principles of corporate governance. https://www.oecd.org/corporate/principles-corporate-governance/

Porter, M. E. (1985). Competitive advantage: Creating and sustaining superior performance. Free Press.

Pratiwi, N., Sari, R., & Putra, A. (2019). Pengaruh kualitas audit terhadap kinerja perusahaan. Jurnal Akuntansi Multiparadigma, 10(3), 456–470. https://doi.org/10.18202/jamal.2019.12.10027

Prayitno, D. (2023). Teknik analisis data dalam penelitian kuantitatif. Andi Publisher.

Priyatno, D. (2022). Olahan data statistik dengan SPSS. Andi Publisher.

Rothaermel, F. T. (2024). Strategic management (6th ed.). McGraw-Hill.

Salehi, M., Tarighi, H., & Rezanezhad, M. (2018). The relationship between cost management and firm performance. Journal of Accounting and Management Information Systems, 17(3), 421–438. https://doi.org/10.24818/jamis.2018.03005

Shleifer, A., & Vishny, R. W. (1997). A survey of corporate governance. Journal of Finance, 52(2), 737–783. https://doi.org/10.1111/j.1540-6261.1997.tb04820.x

Siregar, S. V., Amarullah, F., Wibowo, A., & Anggraita, V. (2025). Audit quality and firm performance in Indonesia. Asian Review of Accounting, 33(1), 1–15. https://doi.org/10.1108/ARA-2024-0001

Soemarso, S. R., et al. (2020). Akuntansi suatu pengantar (Edisi revisi). Salemba Empat.

Sugiyono. (2018). Metode penelitian kuantitatif, kualitatif, dan R&D. Alfabeta.

Widyantoro, A., Nugroho, B., & Santoso, H. (2025). ESG implementation and firm competitiveness in Indonesia. Sustainability Accounting Journal, 7(1), 25–40. https://doi.org/10.1108/SAJ-2025-001

ANALISIS PENGARUH CORPORATE GOVERNANCE, AUDIT, DAN MANAJEMEN BIAYA TERHADAP DAYA SAING EKONOMI PERUSAHAAN PADA PERUSAHAAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK PERIODE 2022-2024

Authors

DOI:

Keywords:

Abstract

References

Downloads

Published

Issue

Section

License