PENGARUH STRUKTUR KEPEMILIKAN DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN BUMN

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Date
2012-03-27
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Seminar Nasional Akuntansi dan Bisnis, Universitas Widyatama Bandung
Abstract
In Indonesia, a phenomenon that occurs indicates that the performance of SOEs in general have not shown that optimal performance among many SOEs have low performance and management difficulties (SOE performance report, 2007). This study aims to analyze the effect of ownership structure and corporate governance of SOEs financial performance. The research was conducted on state-owned enterprises going public is headquartered in West Java which numbered as many as six state-owned enterprises in the period of 2009. The research has been done by using multiple linear regression statistical test showed that the ownership structure and corporate governance simultaneous positive effect on the financial performance of SOEs going public is headquartered in West Java with the influence of 78.3%. While partially showing ownership structure and corporate governance,each having a positive impact on financial performance.
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Keywords
ownership structure, corporate governance, financial performance
Citation