Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
Vol 2, No 2 (2013): Jurnal Mahasiswa Akuntansi

PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN-PERUSAHAAN PADA SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

B51108103, Sufhia Leka (Unknown)



Article Info

Publish Date
19 Aug 2013

Abstract

The results are (1) The first hypothesis is rejected because the activity of board commissioners has a negative and not significant impact on financial performance (2) The second hypothesis is rejected because the size of the board of directors has a negative and not significant impact on financial performance (3) The third hypothesis is rejected because the size of the independent commissioners has a positive and not significant impact on financial performance, and (4) The fourth hypothesis is accepted because the audit committee has a positive and significant impact on financial performance. Keywords: The size of Board Commissioners, The Size of The Board of Directors, The Size of The Independent Commissioners, Audit Committee and Financial Performance (CFROA).

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