PENGARUH GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Empiris pada Perusahaan BUMN yang Terdaftar di BEI Tahun 2013)
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Date
2015
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Tesis Program Magister Akuntansi Universitas Widyatama
Abstract
The purpose of this study is to determine the influence of good corporate governance and the size of the company's on financial performance. The population in this study is a state-owned company which are listed on Indonesia Stock Exchange in 2013. The sampling technique is saturated samples, which is by making the population as a sample.
Data analysis techniques using multiple linear regression analysis. The independent variable is good corporate governance which measured by the SK-16 / MBU / 2012, and the size of the company is measured by total assets and total sales. The dependent variable is measured based on the financial performance KEP-100 / MBU / 2002.
t test results showed that good corporate governance and firm size partially have positive effect on the financial performance of the company. F test showed that good corporate governance and company size simultaneously have positive effect on the company's financial performance.
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Keywords
good corporate governance, firm size, financial performance