cover
Contact Name
Yananto Mihadi Putra
Contact Email
yananto.mihadi@mercubuana.ac.id
Phone
+6289661079005
Journal Mail Official
editor.profita@mercubuana.ac.id
Editorial Address
Universitas Mercu Buana Jl. Raya Meruya Selatan, Kembangan, Jakarta-11650 Telp.021-5840816 Ext. 5302, Fax. 021-5871312 Jakarta
Location
Kota adm. jakarta barat,
Dki jakarta
INDONESIA
Profita : Komunikasi Ilmiah dan Perpajakan
ISSN : 20867662     EISSN : 26221950     DOI : https://dx.doi.org/10.22441/profita
Core Subject : Economy,
The aim and scope of the "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of accounting and tax topic of research. The "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" is intended to be the journal for publishing articles reporting the results of research on accounting and tax. The "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" invites manuscripts in the areas (but are not limited to): Applied Accounting Theory, Tax Accounting, Management Accounting, Financial Accounting, Sharia Accounting, Accounting Information System, Public Sector Accounting, Sustainability Accounting, and Other Accounting Science Disciplines, The "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" accepts articles in any accounting related subjects and any research methodology that meet the standards established for publication in the journal. The primary, but not exclusive, audiences are academicians, graduate students, practitioners, and others interested in business research. The primary criterion for publication in "Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan" is the significance of the contribution an article makes to the literature in the business area, i.e., the significance of the contribution and on the rigor of analysis and presentation of the paper. The acceptance decision is made based upon an independent review process that provides critically constructive and prompt evaluations of submitted manuscripts.
Articles 11 Documents
Search results for , issue "Vol 14, No 2 (2021)" : 11 Documents clear
The Influence of Corporate Governance on Financial Performance: The Case in The Indonesian Banking Sector Esti Utami Pratiwi
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 14, No 2 (2021)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

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Abstract

This study examines the influence of corporate governance on financial performance. The management of the company should be supervised and controlled to ensure that management is carried out in full compliance with applicable rules and regulations. The existence of corporate governance as a mechanism of supervision and control is expected to improve the company's financial performance so as to increase the return on assets of the company. This study uses secondary data derived from the financial statements of banking companies listed on the Indonesia Stock Exchange in 2012-2016. This research uses the purposive sampling method and uses multiple linear regression analysis. Prior to the regression test, the data were first tested using the classical assumption test. The results of this study indicate that independent board of commissioners, board of commissioner size, managerial ownership, and audit committee have a negative effect on financial performance. The size of the board of directors has a positive and significant impact on financial performance. This proves that a large number of boards of commissioners and audit committees do not affect the financial performance of the company.

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