GOOD CORPORATE GOVERNANCE PENGARUHNYA TERHADAP KINERJA KEUANGAN
Abstract
The study aims to determine and analyze the partial influence of Good Corporate Governance (Managerial Ownership, Independent Board of Commissioners and Audit Committee) on the Financial Performance (Studies on Manufacturing Companies in the Food and Beverage Sector Listed on the Indonesia Stock Exchange in 2017 – 2020). The sample in this study is the financial statements of 8 (eight) companies in the food and beverage sector which are listed on the Indonesia Stock Exchange in 2017- 2020, with a total of 32 financial reports selected using a purposive sampling technique. The results of partial hypothesis testing state that Managerial Ownership has a significant effect on Financial Performance. The Independent Board of Commissioners has no significant positive effect on Financial Performance and the Audit Committee has no significant positive effect on Financial Performance.
Keyword : Good Corporate Governance and Financial Performance
Full Text:
PDFReferences
Friyanto. (2012). Auditing. Banyumedia Malang.
Hery. (2010). Potret Profesi Audit Internal. Alfabeta.
Irfan, F. (2019). Analisis Peran Bank Syariah Terhadap Pemberdayaan Umkm Melalui Pembiayaan Murabahah (Studi Bri Syariah Kcp Sribhawono Lampung Timur). Journal Of Chemical Information And Modeling, 53(9), 1689–1699.
Kasmir. (2012). Analisis Laporan Keuangan. Rajawali Pers.
Patrick, E. A., Paulinus, E. C., & Nympha, A. N. (2015). The Influence Of Corporate Governance On Earnings Management Practices : A Study Of Some Selected Quoted Companies In Nigeria. 1(5), 482–493.
Subroto. (1989). Pengaruh Penerapan Good Corporate Governance. Polymeric Materials Science And Engineering, Proceedings Of The Acs Division Of Polymeric Materials Science And Engineering, 61, 407.
Sukandar, P. P. (2014). Pengaruh Ukuran Dewan Direksi Dan Dewan Komisaris Serta Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan (Studi Empiris pada Perusahaan Manufaktur Sektor Consumer Good yang Terdaftar di BEI Tahun 2010-2012). None, 3(3), 689–695.
whidyaningrum, purweni, & Amah nik. (2012). Pengaruh Mekanisme Good Corporate Governance Terhadap Kinerja Keuangan Selama Krisis Keuangan Tahun 2007-2009. Jurnal Dinamika Akuntansi, 4(2), 94–102. https://doi.org/10.15294/jda.v4i2.2167
Wijayanti, S., & Mutmainah, S. (2012). Pengaruh Penerapan Corporate Governance Perbankan Yang Terdaftar Di Bursa Efek Indonesia. Diponegoro Journal of Accounting, 1(2), 1–15.
DOI: http://dx.doi.org/10.51881/jam.v21i1.268
Refbacks
- There are currently no refbacks.