Akuisisi : Jurnal Akuntansi
Vol 20, No 1 (2024)

Pengaruh Tata Kelola Perusahaan Terhadap Kinerja Keuangan Perusahaan Manufaktur

Kurniawati, Thalia Arum (Unknown)
Indarti, Maria Goreti Kentris (Unknown)
Widiatmoko, Jacobus (Unknown)



Article Info

Publish Date
30 Apr 2024

Abstract

This study aims to examine the effect of independent commissioners, audit committees and institutional ownership on company financial performance. This study uses two control variables, namely liquidity and company size. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021.  Sample selection using purposive sampling method resulted in a total sample of 259. The test results using multiple linear regression show that independent commissioners and institutional ownership have a positive effect on company financial performance, while the audit committee has a negative effect on company financial performance. Control variables, namely liquidity and company size have a positive effect on the company's financial performance

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Journal Info

Abbrev

JA

Publisher

Subject

Economics, Econometrics & Finance

Description

AKUISISI: Accounting Journal with registered ISSN : 2477-2984 (Online) and ISSN: 1978-6581 (Print) is an information container related to scientific articles that consist of: the results of the research, the study of literature, ideas, theory application, critical analysis studies in Accounting that ...