PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI

Authors

  • Fesi Ramadeni Sekolah Tinggi Ilmu Ekonomi KBP Padang
  • Aminar Sutra Dewi Sekolah Tinggi Ilmu Ekonomi KBP Padang

DOI:

https://doi.org/10.55606/jurimbik.v3i3.695

Keywords:

Financial performance, board of commissioners, board of directors, audit committee and leverage

Abstract

This research aims to determine and analyze the influence of Good Corporate Governance and Leverage on financial performance in banking companies listed on the Indonesia Stock Exchange (BEI). The method used is the panel data regression method, and uses the classic assumption test to test classical deviations that usually occur, including the normality test. This panel data regression analysis was carried out with the help of the Eviews computer program. The sample used in this research was 35 companies in banking companies that were missing on the IDX with an observation period of 5 years, namely from 2016 to 2020. Based on the research results, the board of commissioners, board of directors and audit committee had a positive and significant effect on financial performance, while Leverage has no significant effect on financial performance.

References

Agustia, D. (2013). Pengaruh Faktor Good Corporate Governance, Free Cash Flow, dan Leverage Terhadap Manajemen Laba. Jurnal Akuntansi Dan Keuangan, 15(1), 27-42.

Agustiar, D. (2014). Pengaruh Corporate Governance Perception Index Terhadap Kinerja Keuangan Perusahaan, Jurnal Riset dan Akuntansi3(3).

Dewi, A. S. (2012). Pengaruh Corporate Governance dan Leverage Terhadap Kinerja Keuangan. Jurnal Kajian dan Auditing,7(1).

Dewi, A. S., Sari, D. & Abaharis, H. (2018). Kinerja Perusahaan Manufaktur di Bursa Efek, Jurnal Benefita, 3(3).

Hadya, R., Begawati, N., & Yusra, I. (2017). Analisis Efektivitas Pengendalian Biaya, Perputaran Model Kerja dan Rentabilitas Ekonomi Menggunakan Regresi Data Panel. Pundi, 01(03), 153-166.

Koerniawan, I. (2021). AUDITING Konsep dan Teori Pemeriksaan Akuntansi. Penerbit Yayasan Prima Agus Teknik, 1-189.

Meirina, E., & Abaharis, H. (2019). Mekanisme Good Corporate Governance dan Leverage Terhadap Kinerja Keuangan Perbankan. 3(3), 215–226. https://doi.org/10.31575/jp.v3i3.195

Panin, B., Direksi, P. D., Independen, K., & Minuman, M. D. A. N. (2020). Effect Of Board Of Directors, Independent Commissioners, and Committee Audits On Financial, 1(1), 66-89.

Pricilia, S., & Susanto, L. (2017). Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, Komisaris Independen, Dan Ukuran Komisaris Terhadap Manajemen Laba Serta Implikasinya Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Ekonomi, 21(02), 267-283.

Rode, C. D., & Dewi, A. S. (2008). Pengaruh Good Corporate Governance Dan Leverage Terhadap Kinerja Keuangan Perbankan Yang Terdaftar Di Bursa Efek Indonesia, 1–12.

Shelly Monica, & Dewi, A. S. (2018). Pengaruh Kepemilikan Institusional dan Dewan Komisaris Independen Terhadap Kinerja Keuangan di Bursa Efek Indonesia.

Sugiyono, P. D. (2017). Metode Penelitian Bisnis, (Suryandi Sofia Yustiyani, Ed) (Edisi 3). Bandung

Sutrisno. (2012). Manajemen Keuangan Teori, Konsep dan Aplikasi (Edisi 1). Yogyakarta.

Widyati. M. F. (2013). Pengaruh Dewan Direksi, Komisaris Independen, Komite Audit, Kepemilikan Manajerial dan Kepemilikan Institusional terhadap Kinerja Keuangan. Jurnal Ilmu Manajemen, 1(1), 234-249.

Wilopo, R. (2011). Pengaruh Good Corporate Governance (Gcg) Terhadap Profitabilitas Dan Kinerja Saham Perusahaan Perbankan Yang Tercatat Di Bursa Efek Indonesia, Journal of Business and Banking 1(1), 1-14.

Wulandari, N. (2006). Pengaruh Indikator Mekanisme Corporate Governance Terhadap Kinerja Perusahaan Publik di Indonesia (The Influence of Corporate Governance Mechanism Indocator to Public Company Performance in Indonesia). Fokus Ekonomi, 1(2), 120-136.

Downloads

Published

2023-11-13

How to Cite

Ramadeni, F. ., & Dewi, A. S. . (2023). PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI. Jurnal Ilmiah Manajemen, Bisnis Dan Kewirausahaan, 3(3), 410–424. https://doi.org/10.55606/jurimbik.v3i3.695

Similar Articles

<< < 1 2 3 4 > >> 

You may also start an advanced similarity search for this article.