Pengaruh Good Corporate Governance Terhadap Kinerja Perusahaan

Putri, Juliana (2025) Pengaruh Good Corporate Governance Terhadap Kinerja Perusahaan. Journal Of Culture Accounting and Auditing, 4 (1). pp. 58-72. ISSN 2830-5574

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Abstract

This study aims to prove the effect of good corporate governance as proxied through independent commissioners, institutional ownership, managerial ownership and audit committees on company performance by manufacturing companies listed on the Bursa Efek Indonesia in 2019-2021. The independent variables used are independent board of commissioners as measured by comparing the number of independent commissioners and the total number of commissioners, then institutional ownership as measured by comparing the number of shares owned by the institution and the number of shares outstanding, then managerial ownership as measured by comparing the number of shares managerial ownership and the number of shares outstanding, and the audit committee as measured by the number of audit committees. The dependent variable used is company’s performance as measured using the Return On Assets (ROA) by comparing the amount of net profit after tax and total assets. Test were carried out using SmartPLS. The results obtained from this study are the independent commissioners and the aduit committee have a significant effect on company performance, while institusinal ownership and managerial ownership have no significant effect on company performance.

Item Type:	Article
Uncontrolled Keywords:	Good Corporate Governance, Inddependent Commisioners, Institusional Ownership, Managerial Ownership, Audit Committe.
Subjects:	Economic And Business > Accounting Economic And Business
Divisions:	Faculty of Economic and Business > Accounting Study Program Library of Congress Subject Areas > Accounting Study Program Accounting Study Program
Depositing User:	Juliana Putri
Date Deposited:	02 Jul 2025 03:52
Last Modified:	02 Jul 2025 03:52
URI:	http://eprints.umg.ac.id/id/eprint/13942

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