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All Journal Diponegoro Journal of Accounting
Utami, Destriana Wiryakurnia
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Economics, Econometrics & Finance

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PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN Utami, Destriana Wiryakurnia; Syafruddin, Muchamad
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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Abstract

The  purpose  of  this  study  is  to  examine  the  influence  of  corporate  governance mechanisms   such   as   disclosure   on   corporate   governance   practice,   board   of commissioner, managerial ownership, board committees, and auditor quality on financial performance. This study used a population of all listed firm in Indonesia Stock Exchange in 2013. The sampling method in this research is purposive sampling. There are 220 data that included the criteria. Then, there are 27 samples that include outlier should be excluded from samples of observation. So, the final amounts of the sample are 193 data. Multiple regression used to be analysis technique. The empirical result of this study show that disclosure on corporate governance practice has positive effect to ROE significantly. Managerial ownership and board committees have negative effect to ROE significantly. Auditor quality has negative effect to Tobin’s Q significantly.
Co-Authors Muchamad Syafruddin