Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis
Vol 21, No 1 (2023): Februari 2023

GOOD CORPORATE GOVERNANCE PENGARUHNYA TERHADAP KINERJA KEUANGAN

FRIYANTO - (Sekolah Tinggi Ilmu Ekonomi Indonesia Malang)



Article Info

Publish Date
27 Feb 2023

Abstract

The study aims to determine and analyze the partial influence of Good Corporate Governance (Managerial Ownership, Independent Board of Commissioners and Audit Committee) on the Financial Performance (Studies on Manufacturing Companies in the Food and Beverage Sector Listed on the Indonesia Stock Exchange in 2017 – 2020). The sample in this study is the financial statements of 8 (eight) companies in the food and beverage sector which are listed on the Indonesia Stock Exchange in 2017- 2020, with a total of 32 financial reports selected using a purposive sampling technique. The results of partial hypothesis testing state that Managerial Ownership has a significant effect on Financial Performance. The Independent Board of Commissioners has no significant positive effect on Financial Performance and the Audit Committee has no significant positive effect on Financial Performance.Keyword : Good Corporate Governance and Financial Performance

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Journal Info

Abbrev

JAK

Publisher

Subject

Economics, Econometrics & Finance Education

Description

Akademika, Jurnal Manajemen, Akunntansi dan Bisnis diterbitkan oleh program Studi S1 Manajemen STIE Indonesia Malang setiap periode 2 edisi dalam satu tahun, dikelola oleh Pusat Publikasi dan Penerbitan Karya Ilmiah STIE Indonesia ...