Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan
Vol. 2 No. 4 (2025): June

Literature Review: The Effect of Good Corporate Governance on Corporate Financial Performance

Atikah Zuhra Sitorus (Unknown)
Aliyah, Dini Rahma (Unknown)
Br. Bangun, Mudtiani Hakim (Unknown)
Maisyarah, Renny (Unknown)



Article Info

Publish Date
16 May 2025

Abstract

This study aims to analyze the effect of Good Corporate Governance (GCG) on the company's financial performance. GCG functions as a system that organizes and manages companies to create added value for all stakeholders. This research uses a qualitative method with a literature review approach, which collects and analyzes various academic sources and related publications. The research findings show that the board of directors has a positive and significant impact on financial performance, while the influence of independent commissioners and managerial ownership shows mixed results. In contrast, the effect of audit committees on financial performance is inconsistent, with some studies showing that there is no significant effect. Overall, the effective implementation of GCG is crucial to improving a company's financial performance and attracting investors' attention.

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Journal Info

Abbrev

jampk

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan (3025-9274) is a scholarly publication that focuses on the understanding, development, and application of concepts in the fields of accounting, management, and policy planning. This journal aims to provide a platform for researchers, ...