JASS (Journal of Accounting for Sustainable Society)
Vol 2 No 01 (2020): VOL 02 NO 01 Tahun 2020

THE INFLUENCE OF GOOD CORPORATE GOVERNANCE ON THE PROFITABILITY OF COMPANIES LISTED ON GCG AWARD

Nofia Enjelina Sianturi (Universitas Prima Indonesia)
pelina marbun (UNIVERSITAS PRIMA INDONESIA)
Sumita Dewi Manalu (UNIVERSITAS PRIMA INDONESIA)
Munawarah . (UNIVERSITAS PRIMA INDONESIA)



Article Info

Publish Date
01 Oct 2020

Abstract

This research is intended to determine the effect of Good Corporate Governance on the profitability of a company in Indonesia. This research is based on a proxy for Good Corporate Governance (GCG), which is the size of an independent commissioner, management of ownership and institutional ownership. Company profitability is proxy by using Return On Equity (ROE) as the dependent variable. The sample in this study are companies registered in the Good Corporate Governance Award in 2016-2018. The method of taking research samples is by purposive sampling, so that the samples are 47 companies in the Good Corporate Governance Award in 2016-2018. Provisional estimates in this study were tested using multiple linear regressions. The results in this study indicate partially in dependent commissioners, management of ownership, institutional ownership, Have no significant effect on profitability. Whereas simultaneously independent commissioners,ownership management, institusional ownership have no effect and are not significant to profitability. Keywords: Good Corporate Governance, Independent Commissioner size, Ownership Management, Institutionals Ownership, and Return On Equity (ROE).

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Journal Info

Abbrev

jass

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Diterbitkan oleh Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Sutaatmadja. Dengan tujuan: 1) Menjadi media publikasi yang terpercaya dalam penyebarluasan ilmu akuntansi. 2) Menjadi media dokumentasi pemikiran yang berbasis pada ilmu akuntansi. 3) Menjadi media yang akan menunjang pengembangan ...