Diponegoro Journal of Accounting
Volume 3, Nomor 3, Tahun 2014

PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2010-2012)

Arsanto Teguh Utomo (Unknown)
Rahardjo Rahardjo (Unknown)



Article Info

Publish Date
25 Aug 2014

Abstract

Starting from agency theory and develop good corporate governance principles of transparency accountability, responsibility, independence and fairness, this study aimed to examine the effect of corporate governance mechanisms on financial performance.The population of this study are all companies listed on the stock exchanges of Indonesia, which reported annual reports from 2010-2012 , the total study observation was 77. This research is a quantitative study using multiple regression analysis and descriptive analysis . Multiple regression analysis was used to test the mechanisms of good corporate governance ( institutional ownership , the board , audit committee and audit quality ) on financial performance . While the descriptive analysis is used to see the tendency of each of the study variables . In this study using ROA to analyze the performance of the company(financial). .                 The results show that institutional ownership , board size and independent directors has no effect on the financial performance while managerial ownership and board size significantly influence financial performance . 

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Journal Info

Abbrev

accounting

Publisher

Subject

Economics, Econometrics & Finance

Description

Media publikasi karya ilmiah lulusan S1 Prodi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro yang memuat berbagai hasil penelitian maupun kajian di bidang ...