Diponegoro Journal of Accounting
Volume 11, Nomor 4, Tahun 2022

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar pada Bursa Efek Indonesia Periode 2016 – 2020)

Ruth Theodora Liza (Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)
Daljono Daljono (Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)



Article Info

Publish Date
28 Oct 2022

Abstract

The purpose of this research is to examine return on assets affected good corporate governance that board of directors, independent board of commissioners, audit committee, managerial ownership, and institutional ownership on manufacturing companies. Variables used in the examination are board of directors, independent board of commissioners, audit committee, managerial ownership, institutional ownership, and also return on assets as the dependent variable.This research used manufacturing companies during the 2016-2020 with a total sample size of 210 samples. Sampling based on a purposive sampling method that follows certain criteria(s). Multiple linear regression analysis is the analysis method used in this research.The results of this study indicates that board of directors, independent board of commissioners, audit committee, institutional ownership have a positive significant effect on return on assets. Managerial ownership have no effect on return on assets.

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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 ...