Pengaruh Strategi Penjualan kepada Pihak Berelasi terhadap Kinerja Perusahaan yang Dimoderasi oleh Gender Direktur (Studi pada Perusahaan Publik di Indonesia)
DOI:
https://doi.org/10.35870/jemsi.v10i4.3008Abstract
Penelitian ini bertujuan untuk menguji pengaruh strategi penjualan kepada pihak berelasi terhadap kinerja perusahaan yang dimoderasi oleh gender direktur. Populasi dalam penelitian ini adalah perusahaan publik di Indonesia tahun 2020 s.d 2023 yang berjumlah 3.219 perusahaan tahun. Sampel dalam penelitian ini adalah perusahaan non keuangan yang dipilih dengan kriteria tertentu, yaitu perusahaan publik yang melakukan strategi penjualan kepada pihak berelasi berturut-turut selama tahun pengamatan yang berjumlah 74 perusahaan, sehingga jumlah observasi terakhir berjumlah 296 observasi (74 perusahaan x 4 tahun). Metode analisis data yang digunakan dalam penelitian ini adalah ordinary least square dengan bantuan software eviews versi 13. Hasil penelitian ini menemukan bahwa strategi penjualan kepada pihak berelasi berpengaruh negatif terhadap kinerja perusahaan. Gender direktur perempuan mampu memperlemah efek negatif strategi penjualan kepada pihak berelasi terhadap kinerja perusahaan, sedangkan gender direktur laki-laki justru memperkuat efek negatif pengaruh strategi penjualan kepada pihak berelasi terhadap kinerja perusahaan.
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