Jurnal Akuntansi AKUNESA
Vol 12 No 2 (2024): AKUNESA (Januari 2024)

Pengaruh Koneksi Politik dan Corporate Governance terhadap Kinerja Keuangan

Pratiwi, Dhona (Unknown)
Hariyati, Hariyati (Unknown)



Article Info

Publish Date
10 Jan 2024

Abstract

This research has purpose to determine the effect of political connections and corporate governance on financial performance. The population used are the mining sector companies which listed on the Indonesia Stock Exchange in 2016-2018 with a total sample of 39 companies based on purposive sampling technique. Political connections are measured using dummy variables, corporate governance used corporate governance mechanisms, and financial performance used Return on Assets (ROA). Data analysis techniques used multiple linear regression analysis helped by SPSS. The results show that political connections, audit committees, institutional ownership, and managerial ownership have no effect on the financial performance. Meanwhile, the independent board of commissioners has a negatif ieffect on financial iperformance.

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Journal Info

Abbrev

akunesa

Publisher

Subject

Economics, Econometrics & Finance

Description

About the Journal Jurnal Akuntansi AKUNESA diterbitkan oleh Program Studi S1 Akuntansi Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya. Terbit 3 kali dalam setahun yaitu pada Bulan Januari, Mei, dan September dengan jumlah 10 artikel pada setiap terbitan dengan menggunakan Bahasa ...