Pengaruh good corporate governance terhadap kiberja keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2014 - 2016

Juje, Yohana Maria Vianney Yuniari (2018) Pengaruh good corporate governance terhadap kiberja keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2014 - 2016. Other thesis, Wijaya Kusuma Surabaya University.

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Abstract

ABSTRAK Good Corporate Govenance merupakan suatu topik permasalahan yang berkaitandengan semakin banyaknyamasalahtentangprilaku kecurangan (fraud)bisnis yang terjadi akibat tindakankesalahan yang dilakukan secarasengajaoleh para eksekutif manajemen. Tujuan daripenelitian ini adalah untuk mengetahui dan menjelaskan pengaruh Good Corporate Governance terhadap kinerja keuangan perusahaan(ROA). Komponen GoodCorporate Governance yang digunakan di dalam penelitian ini adalah proporsi dewan direksi, jumlahkomite audit, dewan komisaris independen, kepemilikan manajerial,dankepemilikan institusional. Jumlah sampel perusahaanyang digunakan di dalam penelitian ini sebanyak 36 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dengan periodetahun penelitian sebanyak tiga tahun (2014 – 2016). Metode analisis yang digunakandalampenelitian ini adalahmenggunakan ujianalisisregresi linier berganda. Jenis penelitian ini adalah penelitiandengan menggunakanpendekatan kuantitatif. Pada hasil penelitian diperolehkesimpulan yang membuktikan good corporate governance memilikipengaruh yang signifikan terhadap kinerjakeuangan perusahaan dengan variabel dewan komisarisindependen, kepemilikanmanajerial, dankepemilikan institusional. Semakin tinggi kepemilikan saham olehmanajerialdankepemilikansahamolehinstitusional, sertatingginyaproporsi dewan komisaris independenpadasebuahperusahaan,maka akan meningkatan kinerja keuangan padasebuah perusahan. Variabel komite audit dan proporsi ukuran dewan direksi tidak memiliki pengaruh yang signifikan terhadap kinerja keuangan perusahaan (ROA). Kata Kunci :Return on Aset, Good Corporate Governance,Dewan Direksi, JumlahKomite Audit, Dewan Komisaris Independen, Kepemilikan Manajerial,danKepemilikan Institusional. ABSTRACT Good Corporate Govenance is a topic of concern related to the increasing number of issues concerning business (fraud) that occur due to deliberate acts committed by management executives. The purpose of this research is to know and explain the influence of Good Corporate Governance to company's financial performance (ROA). Good Corporate Governance components used in this study are the proportion of the board of directors, the number of audit committees, independent board of commissioners, managerial ownership, and institutional ownership. The number of sample companies used in this study are 36 manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a period of three years of research (2014 - 2016). The method of analysis used in this study is to use multiple linear regression analysis test. This research type is research by using quantitative approach. In the research results obtained conclusions that prove good corporate governance has a significant influence on corporate financial performance with independent board of commissioners, managerial ownership, and institutional ownership. The higher shareholder ownership by managerial and institutional ownership, as well as the high proportion of independent board of commissioners in a company, will increase the financial performance of a company. The audit committee variable and the proportion of the board size do not have a significant effect on the company's financial performance (ROA). Key Words : Return on Aset, Good Corporate Governance, Board of Directors, Audit Committee, Independence of Commisaris, Managerial Ownership, and Institutional Ownership.

Item Type: Thesis (Other)
Uncontrolled Keywords: Kata Kunci :Return on Aset, Good Corporate Governance,Dewan Direksi, JumlahKomite Audit, Dewan Komisaris Independen, Kepemilikan Manajerial,danKepemilikan Institusional. Key Words : Return on Aset, Good Corporate Governance, Board of Directors, Audit Committee, Independence of Commisaris, Managerial Ownership, and Institutional Ownership.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economic and Business > Accounting Study Program
Depositing User: Agus Junaidi
Date Deposited: 22 Mar 2018 03:49
Last Modified: 22 Mar 2018 03:49
URI: http://erepository.uwks.ac.id/id/eprint/432

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