Journal of Auditing, Finance, and Forensic Accounting
Vol 7, No 2 (2019): Oktober

Effect of Good Corporate Governance on Profitability

Devina Subarnas (Accounting Study Program, Faculty of Economics, Maranatha Christian University, Bandung)
Yuliana Gunawan (Accounting Study Program, Faculty of Economics, Maranatha Christian University, Bandung)



Article Info

Publish Date
20 Oct 2019

Abstract

The research aims to decide the effect of good corporate governance on profitability in banking companies listed on Indonesia stock exchange from 2016 to 2017. This researchwas an explanatory research, using secondary data. The sample was selected using the purposive sampling method, which resulted in a total of 28 sample companies. The data analysis used was multiple linear regression. The results show that the board of directors significantly affect profitability and independent commissioners does not significantly affect profitability. Simultaneously, board of directors and independent commissioners significantly affect profitability.

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Journal Info

Abbrev

jaffa

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Auditing, Finance, and Forensic Accounting abbreviated as JAFFA (E-ISSN : 2461-0607 dan P-ISSN : 2339-2886) is an open access journal (e-journal) in which intended to enhance quality of knowledge through dissemination of knowledge to academics, practitioners, and all parties who have ...