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All Journal Jurnal Sistem Informasi, Akuntansi dan Manajemen
Musari, Ila
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Pada Perusahaan Pertambangan Yang Terdaftar di BEI Periode 2019-2022 Musari, Ila; Azis, Muhammad; Hasyim, Sitti Hajerah
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 5 No. 3 (2025): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (September)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v5i3.1142

Abstract

This study aims to analyze the influence of Good Corporate Governance (Board of Commissioners and audit committee) on financial performance in mining companies listed on the IDX. The research variables are: (1) Financial Performance as the dependent variable (Y) measured by Return on Assets (ROA) at the end of each period, (2) Good Corporate Governance (X). By using the purposive sampling technique, 8 companies were obtained that met the criteria. The data were then analyzed using Linear Regression test. The results of the study show that there is a positive relationship between the variable Good Corporate Governance (Board of Commissioners) with Financial Performance, but there is no positive relationship between the variable Good Corporate Governance (Audit Committee) with Financial Performance.
Co-Authors Hasyim, Sitti Hajerah Muhammad Azis