Diponegoro Journal of Accounting
Volume 12, Nomor 3, Tahun 2023

PENGARUH DEWAN DIREKSI, DEWAN KOMISARIS, KOMISARIS INDEPENDEN, KOMITE AUDIT, KEPEMILIKAN MANAJERIAL, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KINERJA KEUANGAN

Aisyah Yuliyanti (Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)
Nur Cahyonowati (Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)



Article Info

Publish Date
11 Jul 2023

Abstract

This study aims to examine the effect of good corporate governance (GCG) on the financial performance of manufacturing companies. The variables used in this study are independent variables consisting of the board of directors, board of commissioners, independent commissioners, audit committee, managerial ownership, and institutional ownership, as well as the dependent variable in the form of financial performance proxied by Return On Assets (ROA).The study population is the entire manufacturing companies listed on the Indonesia Stock Exchange during 2018-2021. Using the purposive sampling technique, 146 enterprises were obtained as the sample. Hypothesis testing was conducted a multiple linear regression analysis with SPSS version 23 program help.The results of this study show that the board of directors, board of commissioners, managerial ownership, and institutional ownership have a negative and insignificant effect on financial performance. Independent commissioners have a positive and significant effect on financial performance. While the audit committee has a positive but insignificant effect on financial performance.

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Journal Info

Abbrev

accounting

Publisher

Subject

Economics, Econometrics & Finance

Description

Media publikasi karya ilmiah lulusan S1 Prodi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro yang memuat berbagai hasil penelitian maupun kajian di bidang ...