Jurnal Eksplorasi Akuntansi (JEA)
Vol 5 No 3 (2023): Jurnal Eksplorasi Akuntansi (JEA)

Pengaruh Good Corporate Governance terhadap Kinerja Keuangan Perusahaan

Helin Titania (Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang)
Salma Taqwa (Fakultas Ekonomi dan Bisnis, Universitas Negeri Padang, Padang)



Article Info

Publish Date
04 Sep 2023

Abstract

This study aims to determine the effect of good corporate governance on financial performance. The independent variable in this study is good corporate governance which is proxied to be an independent board of commissioners, audit committee, and managerial ownership, while the dependent variable of this study is financial performance which is proxied by Tobin's Q. The subject of this study is BUMN companies, with the study population being all BUMN companies listed on the Indonesia Stock Exchange. The type of data used is secondary data in the form of annual financial reports of BUMN companies listed on the Indonesia Stock Exchange in the period 2019-2021. The technique used for sampling is the purposive sampling and the method used for hypothesis testing is multiple linear regression analysis. The results showed that the independent board of commissioners variable had a significant positive effect on financial performance, the audit committee had no effect on financial performance, and managerial ownership had no effect on financial performance.

Copyrights © 2023






Journal Info

Abbrev

jea

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Eksplorasi Akuntansi (JEA) adalah jurnal ilmiah yang mempublikasikan artikel ilmiah yang berasal dari skripsi mahasiswa S1 Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP). Jurnal ini dikelola oleh Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang (UNP), dan terbit 4x ...