JES (Jurnal Ekonomi STIEP)
Vol. 8 No. 1 (2023): JES (Jurnal Ekonomi STIEP)

DEWAN KOMISARIS INDEPENDEN DAN KEPEMILIKAN MANAJERIAL TERHADAP KINERJA KEUANGAN

Putri Azizah (AKBP STIE KBP PADANG)
Aminar Sutra Dewi (sekolah tinggi ilmu ekonomi KBP)



Article Info

Publish Date
23 May 2023

Abstract

The financial performance of a company can be interpreted as a measure of the performance of a company that shows good conditions over a certain period of time. The purpose of measuring financial performance is to obtain useful information about cash flow, use of funds, efficiency and effectiveness. This study aims to determine and analyze the effect of independent board of commissioners and managerial ownership on financial performance in manufacturing companies. The data processed is secondary data from the annual reports of 20 manufacturing companies listed on the IDX for 2017-2021 taken through purposive sampling. The method used in this study is the panel data regression analysis method using Eviews version 10. The results of this study indicate that the independent board of commissioners has no and significant effect on financial performance, managerial ownership has a negative and significant effect on financial performance.

Copyrights © 2023






Journal Info

Abbrev

jes

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ekonomi STIEP (JES) adalah jurnal penelitian yang mempublikasikan hasil riset para akademisi di seluruh Indonesia yang diterbitkan oleh Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) SEKOLAH TINGGI ILMU EKONOMI PONTIANAK. TerbitĀ  2 kali dalam setahun yaitu Mei dan Nopember. JES ...