MEKANISME GOOD CORPORATE GOVERNANCE, LEVERAGE DAN KINERJA KEUANGAN PERUSAHAAN
dc.contributor.author | Sofiyanti, Asriningsih | |
dc.contributor.author | Gusni | |
dc.contributor.author | Octavia, Evi | |
dc.date.accessioned | 2017-11-28T18:34:32Z | |
dc.date.accessioned | 2020-01-17T09:17:30Z | |
dc.date.available | 2017-11-28T18:34:32Z | |
dc.date.available | 2020-01-17T09:17:30Z | |
dc.date.issued | 2017-04 | |
dc.description.abstract | The purpose of this research is to explain an empirical evidence about the effect of Good Corporate Governance (GCG) mechanism and leverage on financial performance, and define which of the most important variables having powerful impact on the firm financial performance. Good Corporate Governance mechanism measured by using board gender, board of directors, board of commissioner, audit committee, and institutional ownership variables. Leverage measured by using Debt to Equity Ratio (DER) variable, while financial performance measured by using Return on Equity (ROE) variable. This research is using secondary data, such as the financial report, idx statistic report, and other related information of financial industry listed in Indonesia Stock Exchange for the period of 201 I to 2015. The sample used in this reseach were 23 companies which selected by using purposive sampling method. In this study, panel data regression methods have been conducted to explain the effect of GCG and leverage on the firm financial performance. The results show that board gender has a positive and significant effect on the firm financial performance. Meanwhile, boards of directors, board of commissioner, audit committee and leverage haveno significant effect on the firm financial performance. Moreover, institutional ownership has a positive effect and no significant on the firm financial performance. | en_US |
dc.identifier.issn | 2086-0447 | |
dc.identifier.uri | http://repository.widyatama.ac.id/xmlui/handle/123456789/8817 | |
dc.language.iso | other | en_US |
dc.publisher | Jurnal Riset Akuntansi, Program Studi Akuntansi Fakultas Ekonomi Universitas Komputer Indonesia, Vol.10, No.1 | en_US |
dc.subject | Financial Performance | en_US |
dc.subject | GCG | en_US |
dc.subject | Leverage | en_US |
dc.title | MEKANISME GOOD CORPORATE GOVERNANCE, LEVERAGE DAN KINERJA KEUANGAN PERUSAHAAN | en_US |
dc.type | Article | en_US |