Jurnal Ilmiah Keuangan Akuntansi Bisnis
Vol 1 No 3 (2022): Jurnal Ilmiah Keuangan Akuntansi Bisnis

Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan pada Perusahaan Manufaktur di BEI Tahun 2017-2020

Putri Bunga Leani (Institut Teknologi Bisnis AAS Indonesia)
Desy Nur Pratiwi (Institut Teknologi Bisnis AAS Indonesia)
Wikan Budi Utami (Institut Teknologi Bisnis AAS Indonesia)



Article Info

Publish Date
31 Oct 2022

Abstract

This study aims to determine the significance of the effect of managerial ownership, institutional ownership, independent ownership, and audit committee on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018–2020. The type of data in this study is secondary data (quantitative). The total population in this study was 201 companies in the consumer goods industry for the period 2018-2020. The number of samples used in this study were 55 companies, using purposive sampling method and multiple regression linear data analysis. Data were processed using SPSS 23. Simultaneous test results show that managerial ownership, institutional ownership, independent ownership, and audit committee have a significant effect on the company's financial performance. The results of the partial test show that only the independent ownership variable has a significant effect on the company's financial performance, while managerial ownership, institutional ownership, and the audit committee have no significant effect on the company's financial performance.

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Journal Info

Abbrev

jikab

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Ilmiah Keuangan Akuntansi Bisnis (JIKAB) merupakan jurnal yang mempublikasikan tulisan Ilmiah yang dijadikan sumber informasi dan komunikasi bagi akademisi, pemerhati ilmu pengetahuan, pengembangan ilmu akuntansi, praktik akuntansi, dan profesi akuntansi. Lingkup topik Kajian meliputi (1) ...