Pengaruh Manajemen Risiko Keuangan terhadap Kinerja Keuangan dengan Tata Kelola Perusahaan sebagai Variabel Moderasi pada PT Makassar Lintas Visual Cemerlang

Putri Nila Sari; Sitti Aisyah; Amelia Rezki Septiani Amin

doi:10.31004/riggs.v5i2.8913

Authors

Putri Nila Sari Universitas Muhammadiyah Makasar
Sitti Aisyah Universitas Muhammadiyah Makasar
Amelia Rezki Septiani Amin Universitas Muhammadiyah Makasar

DOI:

https://doi.org/10.31004/riggs.v5i2.8913

Keywords:

Manajemen Risiko Keuangan, Kinerja Keuangan, Tata Kelola Perusahaan, Variabel Moderasi

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh manajemen risiko keuangan terhadap kinerja keuangan dengan tata kelola perusahaan sebagai variabel moderasi pada PT Makassar Lintas Visual Cemerlang. Penelitian menggunakan pendekatan kuantitatif dengan jenis explanatory research untuk menjelaskan hubungan kausal antarvariabel penelitian. Populasi dalam penelitian ini adalah seluruh karyawan PT Makassar Lintas Visual Cemerlang sebanyak 60 orang, dengan sampel sebanyak 52 responden yang ditentukan menggunakan teknik purposive sampling. Pengumpulan data dilakukan melalui penyebaran kuesioner menggunakan skala Likert serta didukung oleh dokumentasi dan studi pustaka. Teknik analisis data menggunakan bantuan program SPSS melalui analisis deskriptif, uji validitas, uji reliabilitas, uji asumsi klasik, regresi linear berganda, dan Moderated Regression Analysis (MRA). Hasil penelitian menunjukkan bahwa manajemen risiko keuangan berpengaruh positif dan signifikan terhadap kinerja keuangan perusahaan. Hal ini membuktikan bahwa kemampuan perusahaan dalam mengidentifikasi, mengendalikan, dan memantau risiko keuangan mampu meningkatkan efisiensi serta stabilitas keuangan perusahaan. Tata kelola perusahaan juga berpengaruh positif dan signifikan terhadap kinerja keuangan karena penerapan prinsip transparansi, akuntabilitas, dan independensi dapat meningkatkan efektivitas pengelolaan perusahaan. Namun, tata kelola perusahaan tidak mampu memoderasi pengaruh manajemen risiko keuangan terhadap kinerja keuangan secara signifikan. Penelitian ini menyimpulkan bahwa peningkatan kinerja keuangan perusahaan lebih dipengaruhi oleh penerapan manajemen risiko keuangan dan tata kelola perusahaan secara langsung. Hasil penelitian diharapkan dapat menjadi bahan evaluasi bagi perusahaan dalam meningkatkan efektivitas pengelolaan risiko dan kinerja keuangan perusahaan.

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