JURNAL AKUNTANSI DAN BISNIS
Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)

PENGARUH STRUKTUR GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN PADA SEKTOR TRANSPORTASI & LOGISTIK YANG  TERDAFTAR DI BURSA EFEK INDONESIA

Eko Reynaldi Saruksuk (Politeknik Negeri Medan)
Dina Arfianti Siregar (Politeknik Negeri Medan)
Ilham Hidayah Napitupulu (Politeknik Negeri Medan)
Deliana Deliana (Politeknik Negeri Medan)
Putri Syuhada (Politeknik Negeri Medan)



Article Info

Publish Date
31 May 2026

Abstract

The goal of this research is to ascertain how the company's financial performance, as determined by Return On Asset (ROA), is impacted by an effective corporate governance structure that includes the board of directors, independent board of commissioners, audit committee, and institutional ownership. The purposive sampling approach, which involves selecting samples for transportation and logistics businesses listed on the Indonesia Stock Exchange for the 2019–2023 period based on specific criteria, is employed in this research. Twenty-three businesses make up the study's sample data. Multiple linear regression analysis is the analysis model that is employed. The results of this study show that the board of directors and the independent board of commissioners have a positive and significant effect on the company's financial performance. In contrast, the audit committee and institutional ownership have no significant effect on the company's financial performance. These findings indicate that strengthening the roles of the board of directors and independent commissioners can enhance corporate financial outcomes, while the audit committee and institutional ownership mechanisms may require further evaluation to become more effective in the transportation and logistics sector in Indonesia.

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Journal Info

Abbrev

AKUNTANSI

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Bisnis adalah jurnal peer-review yang diterbitkan dua kali dalam setahun (Juni dan November) oleh LPPM Politeknik Pratama Kendal. Jurnal Akuntansi dan bisnis dimaksudkan sebagai jurnal untuk menerbitkan artikel yang melaporkan hasil penelitian dalam berbagai topik termasuk, ...