Pengaruh Penerapan Corporate Governance terhadap Kinerja Keuangan Perusahaan di Indonesia

Sri Wahyu Agustiningsih (Fakultas Ekonomi, Universitas Veteran Bangun Nusantara Sukoharjo)
Catur Rini Sulistyaningsih (Fakultas Ekonomi, Universitas Veteran Bangun Nusantara Sukoharjo)
Purwanto Purwanto (Fakultas Ekonomi, Universitas Veteran Bangun Nusantara Sukoharjo)

Jurnal Akuntansi dan Bisnis
Vol 16, No 1 (2016)

This study aims to examine the effect of the corporate governance to firm performance. Corporate governance is a concept that emphasizes the importance of the right of shareholders to obtain information that is accurate, correct and timely. The structure of corporate governance in this study focuses on board size and the proportion of independent directors.The sampling technique in this research is purposive sampling, which samples are intentionally determined based ciri.sifat characteristics deemed to have a close relationship with the characteristics / properties of the previously known populations. Based on test results obtained in this study concluded that there is significant influence board size and the proportion of independent directors regarding the company's financial performance, both of which are measured by the cash flow return on assets (CFROA) and return on equity (ROE).