Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
Vol 7, No 1 (2018): Jurnal Mahasiswa Akuntansi

THE EFFECT OF GOOD CORPORATE GOVERNANCE, FIRM SIZE, AND LEVERAGE ON COMPANY PERFORMANCE (EMPIRICAL STUDY ON COAL MINING COMPANY FROM 2012-2016)

B1034141026, CHRISELLA (Unknown)



Article Info

Publish Date
28 Mar 2018

Abstract

This study aims to determine the influence of Good Corporate Governance, Firm Size, and Leverage on Company Performance of Coal Mining Subsector listed on the Indonesia Stock Exchange from 2012-2016. The factors tested in this study are the size of the audit committee, board of directors, and independent commissioners of GCG, firm size with total assets, and leverage with DAR. Company performance is measured by ROA. The data collection technique used is documentary study. The study analyses 16 coal mining companies using quantitative method with descriptive statistical analysis, multiple linear regression analysis, and hypothesis testing using SPSS software version 22. The results indicated that the audit committee has a significant positive effect on company performance, while leverage (DAR) has a significant negative effect on company performance. The boards of directors, independent commissioners, and firm size (total assets) have no effect on company performance. While on simultaneously testing, it showed that the size of the audit committee, board of directors, independent commissioner, firm size, and leverage influence the company performance.  Keywords: Corporate Governance, Firm Size, Leverage, Company Performance

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