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INDONESIA
Riset Akuntansi dan Bisnis Indonesia
ISSN : -     EISSN : 31107257     DOI : https://doi.org/10.61401/rabi
Core Subject : Economy,
Diterbitkan oleh Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Sekolah Tinggi Ilmu Ekonomi Krakatau.Riset Akuntansi dan Bisnis Indonesia (RABI) adalah jurnal ilmiah yang mempublikasikan karya tulis akademik dan riset dalam bidang akuntansi dan bisnis yang berfokus pada konteks Indonesia. Jurnal ini menjadi wadah publikasi bagi akademisi, peneliti, praktisi, dan mahasiswa untuk menyampaikan hasil penelitian empiris, kajian teoretis, dan studi kasus yang relevan dan berkualitas tinggi.
Articles 1 Documents
Search results for , issue "Vol 1 No 4 (2025): November" : 1 Documents clear
The Implementation of Good Corporate Governance on Company Financial Performance Bram Timothy Tarigan; Yuliansyah Yuliansyah
Riset Akuntansi dan Bisnis Indonesia Vol 1 No 4 (2025): November
Publisher : LPPM STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rabi.v1i3.211

Abstract

Purpose: This study aims to obtain empirical evidence on the effect of good corporate governance implementation on the financial performance of companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2022 period. Methodology/approach: Using the purposive sampling method as a sampling technique, so that a population of 37 companies was obtained. To determine the magnitude of the influence of good corporate governance on the company's financial performance, regression analysis, correlation analysis of the F test and t test and analysis of the coefficient of determination are used. Results/findings: The results of this study indicate that the variables of good corporate governance do not have a significant effect on company value. Conclusions: This study is a review of several journals that aim to examine the influence of independent boards of commissioners, managerial ownership, institutional ownership, foreign ownership, and audit committees on financial performance. This study took a sample of manufacturing companies in the consumer goods sector during the period 2018-2022. Limitations: The limitations of this study are that there are only two fundamental factors, namely, total asset turnover and corporate governance, and the sample used is processed food industry companies that do not represent all sub-sectors of other companies. Contribution: This study can be used as a reference for future research, especially research corporate governance.

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