Jurnal Ilmu dan Riset Akuntansi
Vol 6, No 8 (2017)

PENGARUH TATA KELOLA PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN

Putra, Robby Hartono (Unknown)
Fidiana, Fidiana (Unknown)



Article Info

Publish Date
04 Oct 2017

Abstract

ABSTRACTThis research is conducted in order to obtain empirical evidence about the influence of corporate governance tothe financial performance. The population is all banking companies which are listed in Indonesia Stock Exchangein 2013-2015 periods. Based on the result of the purposive sampling method, 16 companies have been selected assamples. The analysis instruments are multiple regressions statistics in which the dependent variable is thefinancial performance (return on assets), and the independent variables are board of directors, audit committee,managerial ownership, institutional ownership. The result of the model feasibility research indicates thatcorporate governance which is proxy by board of directors, audit committee, managerial ownership, institutionalownership give positive influence to the financial performance of banking companies. The result of partial test ort test shows that the board of directors, audit committee, managerial ownership give positive influence to thefinancial performance of banking companies, Meanwhile the institutional ownership gives negative influence tothe financial performance of banking companies.Keywords: Board of directors, audit committee, managerial ownership, institutional ownership, financialperformance.

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Journal Info

Abbrev

jira

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Ilmu dan Riset Akuntansi adalah publikasi elektronik yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya. Jurnal Ilmu dan Riset Akuntansi merupakan publikasi artikel dalam bentuk elektronik dimana adalah hasil karya mahasiswa program studi sarjana dan pascasarjana ...