PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN (Studi Empiris Perusahaan Publik Industri Barang Komsumsi yang Terdaftar di BEI) [THE EFFECT OF GOOD CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE (Empirical Study of Public Companies in the Consumer Goods Industry Listed on the IDX)]

Partogian Sormin

Jurnal Penelitian Akuntansi
Vol 1, No 2 (2020): Oktober

AbstrakTujuan penelitian ini adalah untuk menganalisa pengaruh dewan komisaris independen, dewan direksi, komite audit, dan kepemilikan institusional terhadap kinerja keuangan perusahaan. Kinerja keuangan perusahaan diukur dengan menggunakan return on assets (ROA). Penelitian ini menggunakan data sekunder dengan populasi yang digunakan adalah perusahaan industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2012-2016. Metode sampel yang digunakan dalam penelitian ini adalah purposive sampling method. Hasil uji f menunjukkan bahwa variabel dewan komisaris independen, dewan direksi, komite audit, dan kepemilikan institusional berpengaruh secara simultan terhadap kinerja keuangan perusahaan. Sementara, hasil uji simultan (uji t) menunjukkan hanya variabel dewan direksi yang berpengaruh terhadap kinerja keuangan perusahaan. Sedangkan, variabel dewan komisaris independen, komite audit, dan kepemilikan institusional tidak berpengaruh terhadap kinerja keuangan perusahaan. Kata Kunci: good corporate governance, kinerja keuangan, return on assets AbstractThis study aims to examine the effect of independent commissioner, board of directors, audit committee, and institutional ownership on financial performance. The company’s financial performance is measured using return on assets (ROA). The study was based on 30 consumer goods companies listed in Indonesia Stock Exchange from 2012-2016. By using purposive sampling technique, the sampel is obtained by 25 companies. Data used in this research were obtained from annual financial report and IDX Statistic through the website of IDX. The F test result shows that independent commisoner, board of directors, audit committee and institutional ownership have significant effect on financial performance. The t-test results show that partially board of directors have positive significant effect on financial performance. Independent commissioner, audit committee, and institutional ownership have no significant effect on financial performance. Keywords: good corporate governance, financial performance, return on assets