Diponegoro Journal of Accounting
Volume 4, Nomor 2, Tahun 2015

PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN

Benedictus Dimas Widyatama (Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)
Agustinus Santosa Adi Wibowo (Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)



Article Info

Publish Date
13 Oct 2015

Abstract

The purpose of this study is to analyze the effect of corporate governance mechanisms on financial performance. The population in this study are all manufacturing companies listed on the Stock  Exchange  in  2011  until  2013.  The  sampling  method  used  in  this  study  was  purposive sampling method.The total number of samples in this study were 90 research samples. This study used multiple linear regression as analysis instrument. Before doing the regression test, it’s examined by using classical assumption test. The results of this study indicate the size of the audit committee, managerial ownership, and the number of audit committee meetings do not affect the financial performance. While the number of board meetings significant negative effect. From this study only board size and independence of the board of commissioners that significant positive effect on 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 ...