Diponegoro Journal of Accounting
Volume 9, Nomor 4, Tahun 2020

PENGARUH TATA KELOLA PERUSAHAAN TERHADAP KINERJA PERUSAHAAN

Shofiyatul Masithoh (Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)
Totok Dewayanto (Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)



Article Info

Publish Date
08 Oct 2020

Abstract

This study aims to examine the effect of the number of members of the board of commissioners, seats of independent commissioners, the frequency of board members’ meetings as an independent variable on company performance in the manufacturing sector in Indonesia. Company performance as the dependent variable is measured by and ROA (Return On Asset).The population in this study is manufacturing companies listed on the Indonesia Stock Exchange for public companies. Consisting of manufacturing companies listed on the Indonesia Stock Exchange in the period 2017. The sampling method in this study was purposive sampling with certain criteria. The number of samples used in this study were 129 samples. Data analysis in this study uses descriptive analysis, testing classic assumptions, multiple regression analysis, and testing hypotheses.The results of the analysis of this study indicate that the number of commissioners and independent commissioners has no effect on company performance. While the frequency of board members’ meetings has a positive and significant effect on company performance.

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Journal Info

Abbrev

accounting

Publisher

Subject

Economics, Econometrics & Finance

Description

Media publikasi karya ilmiah lulusan S1 Prodi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro yang memuat berbagai hasil penelitian maupun kajian di bidang ...