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Ramadhona, Wind
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GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN DALAM MENINGKATKAN KINERJA PERUSAHAAN wahyuliza, Suci; Ramadhona, Wind
jurnal ekonomi Vol 22, No 2 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi H. Agus Salim Bukittinggi

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Abstract

This study aims to determine the effect of Good Corporate Governance is proxied by board of commisioners, board of directors, audit committe and company size on company performance at manufacturing companies listed on the Indonesia Stock Exchange. In this study, her sample used as many as 40 companies. The data used in the form of annual report and financial statements listed on the Indonesia Stock Exchange. The data analysis technique used multiple linear regression analysis after passing the classical assumption test consisting of normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. The result showed partially showed that the board of commisioner variables and company size had a significant effect on company performance and the board of directors and audit committee variables did not significantly influence the company?s performance. Simulatively the variables of the board of commissioners, board of directors, audit committe and company size have no significant effect on company performance. The value of R Square in this study is 0,199 which means that 19,9% company performance can be influenced by board of commisioners, board of directors, audit committe and company size on company performance. While the remaining 80,1% influenced by other variables. Penelitian ini bertujuan untuk mengetahui pengaruh Good Corporate Governance yang diproksikan dengan dewan komisaris, dewan direksi, komite audit dan ukuran perusahaan terhadap kinerja perusahaan pada perusahaan manufaktur yang terdaftar Di Bursa Efek Indonesia. Dalam penelitian ini, sampel yang digunakan sebanyak 40 perusahaan. Data yang digunakan berupa laporan tahunan dan laporan keuangan yang terdaftar di Bursa Efek Indonesia. Teknik analisis data menggunakan analisis regresi linear berganda setelah melewati uji asumsi klasik yang terdiri dari uji normalitas, uji multikolinearitas, uji autokorelasi dan uji heteroskedastisitas. Hasil penelitian secara parsial membuktikan bahwa dewan komisaris dan ukuran perusahaan berpengaruh signifikan terhadap kinerja perusahan dan dewan direksi dan komite audit tidak berpengaruh signifikan terhadap kinerja perusahaan. Secara simultan dewan komisaris, dewan direksi, komite audit dan ukuran perusahaan tidak berpengaruh terhadap kinerja perusahaan. Nilai R Square dalam penelitian ini sebesar 0,199 yang berarti bahwa 19,9% kinerja perusahaan dapat dipengaruhi oleh dewan komisaris, dewan direksi, komite audit dan ukuran perusahaan. Sedangkan sisanya 80,1% dipengaruhi oleh variabel-variabel lain.