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All Journal Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Muhammad Rizki Hartanto
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Peran Good Corporate Governance dan Leverage dalam Menjelaskan Kinerja Keuangan Perusahaan Perkebunan Kelapa Sawit Muhammad Rizki Hartanto; Angga Permadi Karpriana; Rudy Kurniawan
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 3 (2026): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v4i3.2607

Abstract

Financial performance is important for assessing the ability of palm oil plantation companies to manage assets, corporate governance, and financing decisions. This study examines the effect of independent commissioners, board of directors, audit committee meeting frequency, and leverage on the financial performance of palm oil plantation companies listed on the Indonesia Stock Exchange during 2022–2025, with firm size as a control variable. This quantitative study uses secondary data from annual reports and financial statements. Purposive sampling resulted in 22 companies and 88 balanced-panel observations. Financial performance is measured by Return on Assets (ROA), while panel-data regression is estimated using EViews. The Fixed Effect Model is selected based on model selection tests, with robust standard errors applied to the final estimation. The results indicate that independent commissioners, board of directors, and audit committee meeting frequency do not significantly affect ROA. Leverage has a negative and significant effect on ROA, while firm size has a positive and significant effect. The model is jointly significant, with an Adjusted R-squared of 76.61%. These findings indicate that financing structure and firm scale are important factors associated with financial performance, whereas the quantitative corporate governance mechanisms examined do not show a significant relationship with ROA.
Co-Authors Karpriana, Angga Permadi Rudy Kurniawan