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All Journal ETIKONOMI Kiat Bisnis Jurnal Penelitian Ekonomi dan Bisnis Monex: Journal of Accounting Research Competitive Jurnal Akuntansi dan Keuangan Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Reswara: Jurnal Pengabdian Kepada Masyarakat JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Widya Dharma Journal of Business Journal of Artificial Intelligence and Digital Business Eduvest - Journal of Universal Studies ISLAMIC ACCOUNTING JOURNAL Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi
Rizky Windar Amelia
Universitas Widya Dharma Klaten
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Corporate Governance and Financial Performance: Evidence from Food and Beverage Firms Listed on the IDX Satiti, Abidah Dwi Rahmi; Saputra, Rezza Adi; Prayitno, Dwi Hari; Amelia, Rizky Windar
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 4: Mei 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i4.16594

Abstract

This study investigates the impact of corporate governance mechanisms on the financial performance of food and beverage manufacturing companies listed on the Indonesia Stock Exchange during the 2018–2023 period. Specifically, the analysis focuses on the independent board of commissioners, the board of directors, and the audit committee as key governance structures. The study population consists of 96 companies, from which 25 firms were selected using purposive sampling across six periods, yielding 150 firm-year observations. Data were analyzed using descriptive statistics, classical assumption testing, multiple linear regression, and hypothesis testing through t-tests and F-tests, with SPSS version 27 employed as the analytical tool. The empirical findings reveal that the independent board of commissioners has no significant effect on financial performance, the board of directors exerts a positive influence, while the audit committee demonstrates a negative effect. Furthermore, the governance variables jointly have a significant impact on financial performance. These results contribute to the corporate governance literature by providing sector-specific evidence from an emerging market context. The study also offers practical implications for managers, investors, and regulators, highlighting the importance of effective governance structures in enhancing firms’ financial outcomes Keywords: corporate governance, independent board of commissioners, board of directors, audit committee, financial performance
Co-Authors Abidah Dwi Rahmi Satiti Abidah Dwi Rahmi Satiti, Abidah Dwi Rahmi Aditya Pandu Wicaksono Agung Nur Probohudono Anisa Rizki Fitriastuti ARDI, LIA EVIANA Cahaya Nugrahani Cahaya Nugrahani Cahyono, Widi Desi Zulvina Djoko Suhardjanto Francisca Sestri Goestjahjanti Hasanah, Maulidiyah Jamal Wiwoho Kabib, Nur Kuncoro Diharjo Makhdalena Makhdalena Martina Khusnul Umami Maulida, Yunita Ivi Mubarakah, Umi Malikhatul Paramita Lea Christanti Pratomo, Sigit Adhi Prayitno, Dwi Hari Rachmadani, Wulan Suci Rahmawati Rismanto Gatot Trisilo Rismawati, Artias Rum Handayani Saputra, Rezza Adi Setyaningtyas Honggowati Sigit Adhi Pratomo Siti Nurlaela Susyanti . Syska Lady Sulistyowatie Trisilo, Rismanto Gatot Wicaksana, Aditya Pandu Widodo Widodo Yani Zulvina Zulvina, Desi