Jurnal ULTIMA Accounting
Vol 9 No 2 (2017): Ultima Accounting : Jurnal Ilmu Akuntansi

Likuiditas, Good Corporate Governance, Ukuran Perusahaan, Dan Dampaknya Terhadap Kinerja Perusahaan

Suwandi Simon (Unknown)
Ratnawati Kurnia (Unknown)



Article Info

Publish Date
19 Mar 2018

Abstract

Financial Statements provides information about financial condition that can be used by stakeholders to analyze firm performance to make the right decisions. The objective of this study was to obtain empirical evidence about the effect of liquidity proxies by Current Ratio, Good Corporate Governance and Firm Size towards Firm Performance proxies by Return on Asset, listed at Indonesia Stock Exchange for the period 2013 2015. Good Corporate Governance proxies by Managerial Ownership, Director Size, Board of Commissioner and Independent Commissioner The object in this research was manufacturing companies listed at Indonesia Stock Exchange (IDX) for the period 2013-2015. The sample was selected by using purposive sampling method. There were 19 companies that fulfill the sample criteria. The secondary data used in this research was analyzed by using multiple regression method. The results of this research were current ratio, managerial owneship, director size, board commissioner, and independent commissioner simultaneously had significant effect towards firm performance. Partially, Director Size and Current Ratio have positive significant effect towards Firm Performance. But Managerial ownership, board of commissioner, and independent commissioner had no positive significant effect towards firm performance. Keywords: Current Ratio, Firm Performance, Firm Size, Good Corporate Governance, Return On Asset I

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Journal Info

Abbrev

Akun

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmu Akuntansi ULTIMA Accounting adalah Jurnal Ilmu Akuntansi yang diterbitkan Program Studi Akuntansi Fakultas Ekonomi Universitas Multimedia Nusantara mulai bulan Desember 2009, terbit secara berkala dua kali dalam setahun yaitu setiap bulan Juni dan Desember. Jurnal Ilmu Akuntansi Ultima ...