PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN
Abstract: Company’s
performance can be seen in several indicators such as Earning Per Share. This
indicators can be used as a guideline for investor to assess the company’s
performance. However, not all of the information that stated in financial
statement was stated properly. In the company that their corporate governance
is not running well, could make gap between information that stated in
financial statement and fact that happen in company. Corporate governance
mechanism is expected to minimize the agency problem, so the company’s
performance can be increase. The purpose of this study is to analyze the effect
of corporate governance mechanism on company’s performance.
The population in this study are all non financial companies listed on
the Stock Exchange in 2012. The sampling method used in this study was
purposive sampling method.The total number of samples in this study were 89
research samples. This study used multiple linear regression as analysis
instrument. Before doing the regression test, it’s examined by using classical
assumption test.
The results of this study indicate that the independence of the audit
committee , the independence of the board of commissioners , managerial
ownership , the number of commissioners meeting , and the number of audit committee
meetings do not affect the performance of the company . From this study, only
board size is significant positive effect on firm performance .
Penulis: Dominikus Octavianto
Kresno Widagdo, Anis Chariri
Kode Jurnal: jpakuntansidd141130