Corporate Governance dan Pengaruhnya terhadap Kinerja Keuangan Perusahaan

  • Emilia Gie Universitas Airlangga
Keywords: corporate governance, financial performance of company, managerial ownership, board size, ownership concentration, debt

Abstract

Application of corporate governance in the company is a way to handle the agency conflict that impact to company’s financial performance The objective of this research is to analyses the impact of managerial ownership, board size, ownership concentration and debt toward fi nancial performance that measured by ROE. The population of this research is the manufacturer companies which listed at Bursa Efek Indonesia (BEI) over the fi ve years periods on 2009 until 2013. This research used purposive sampling method. The sample of this reseach consist of 90 companies that met the criteria. This study uses multiple regression analysis to see the contribution of each variable in influence financial performance of company. The results showed that: (1) managerial ownership is not signifi cant to eff ect fi nancial performance of company, (2) board size is not signifi cant to eff ect fi nancial performance of company, (3) ownership concentration is signifi cant to eff ect fi nancial performance of company, (4) debt is significant to effect financial performance of company

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Published
2019-11-14
How to Cite
Gie, E. (2019). Corporate Governance dan Pengaruhnya terhadap Kinerja Keuangan Perusahaan. JURNAL EKONOMI DAN BISNIS ISLAM, 4(2), 183-199. https://doi.org/10.32505/v4i2.1258