Jurnal Ilmu Akuntansi Mulawarman (JIAM)
Vol 1, No 4 (2016): November

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

RINI RIZKI (Unknown)



Article Info

Publish Date
24 Nov 2016

Abstract

This  study  aims  to  analyze  the  correlation  of  good  corporate  governance  mechanism  on  the financial performance of banking sector. Financial performance is calculated by using CFROA, meanwhile the good corporate governance mechanism determined by variable board of commissioner,  board  of  director,  institutional  ownership,  managerial  ownership,  independent board, and the audit committee. The sample in this study were banking sector companies listed in Indonesian Stock Exchange (IDX) in the period 2011-2013. The number of sample used were 14 companies listed were taken by purposive sampling. The method of analysis of this research used multi regression with SPSS 20 Program. The result of this research showed that board of commissioner, managerial ownership, independent board, and the audit committee had negative and not significant influence to financial performance meanwhile board of director and institutional ownership had positive and significant influence to financial performance.Keywords: good corporate governance, CFROA, board of commissioner, board of director, institutional and managerial ownership.

Copyrights © 2016






Journal Info

Abbrev

JIAM

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmu Akuntansi Mulawarman (JIAM) is a scientific journal in the field of Accounting Science published four times a year (in Apr, June, Sept & Nov). Faculty of Economics and Business Mulawarman ...