SEIKO : Journal of Management & Business
Vol 5, No 1 (2022): January - Juny

Dampak Penerapan Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan

Nur Rachma (PPs STIE Amkop Makassar)
Dara Ayu Nianty (Unknown)
Andi Marlinah (Unknown)



Article Info

Publish Date
27 Jan 2022

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui apakah good corporate governance berpengaruh signifikan terhadap kinerja keuangan perusahaan pada perusahaan LQ45 yang terdaftar di BEI periode 2015-2017. Pengumpulan data dalam studi ini menggunakan teknik dokumentasi, tinjauan kepustakaan, mengakses Website dan situs-situs dengan jumlah populasi 45 perusahaan dan sampel 14 perusahaan. Data diolah dengan menggunakan aplikasi SPSS untuk mengetahui pengaruh return on equity terhadap kinerja keuangan perusaahan. Hasil penelitian menunjukkan bahwa kepemilikan institusional mempunyai pengaruh negatif dan tidak signifikan terhadap kinerja keuangan perusahaan, kepemilikan publik mempunyai pengaruh negatif dan signifikan terhadap kinerja keuangan, Komisaris independen mempunyai pengaruh positif dan tidak signifikan terhadap kinerja keuangan dan komite audit mempunyai pengaruh negatif dan signifikan terhadap kinerja keuangan pada perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia periode pengamatan tahun 2015 - 2017 Kata Kunci: Kepemilikan Institusional, Kepemilikan Publik, Dewan Komisaris, Komite Audit, Kinerja Keuangan Abstract This study aims to determine whether good corporate governance significantly affects the company's financial performance in LQ45 companies listed on the IDX for the 2015-2017 period. They were collecting data in this study using documentation techniques, literature review, and accessing websites with a total population of 45 companies and a sample of 14 companies. The data is processed using the SPSS application to determine the effect of return on equity on the company's financial performance. The results show that institutional ownership has a negative and insignificant effect on the company's financial performance, public ownership has a negative and significant effect on financial performance, independent commissioners have a positive and insignificant effect on financial performance, and the audit committee has a negative and significant influence on financial performance. on LQ45 companies listed on the Indonesia Stock Exchange for the 2015 - 2017 observation period Keywords: Institutional Ownership, Public Ownership, Board of Commissioners, Audit Committee, Financial Performance

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Journal Info

Abbrev

seiko

Publisher

Subject

Social Sciences

Description

The Journal Management & Business (SEJaman) provides a forum for academics and professionals to share the latest developments and advances in knowledge and practice of management business both theory and practices. It aims to foster the exchange of ideas on a range of important management subjects ...