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This Author published in this journals
All Journal Global Financial Accounting Journal
Yanto, Wedi
Unknown Affiliation
Economics, Econometrics & Finance

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The Performance of Manufacturing Companies in Indonesia is Reviewed From The Characteristics of The Board of Directors, Audit Committee and Ownership Yanto, Wedi; Juliani, Meily; Candra, Rudi
Global Financial Accounting Journal Vol. 7 No. 2 (2023)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v7i2.8606

Abstract

Purpose - This research aims to prove the influence of the characteristics of the board of directors, audit committee, and ownership on the performance of manufacturing companies in Indonesia. Research Method - Manufacturing companies that are registered on the IDX are used as objects in this research using a purposive sampling method and were obtained from 124 manufacturing companies in 2018-2022. Testing and analysis used Eviews 12 and IBM SPSS Statistics 25 software. Findings - The results of this study are ownership concentration which has a significant positive effect and independent audit committee, independent board of directors have a significant negative effect on company performance. The results of this research are that ownership concentration has a significant positive effect on company performance. Independent audit committees and independent boards of directors have a significant negative effect on company performance. Meanwhile, other variables do not have a significant effect on company performance. Implication - GCG can help companies create effective policies. It also can help companies build the trust of stakeholders and shareholders.
Co-Authors Candra, Rudi Juliani, Meily