PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2010-2012)
Abstract: Starting from agency
theory and develop good corporate governance principles of transparency
accountability, responsibility, independence and fairness, this study aimed to
examine the effect of corporate governance mechanisms on financial performance.
The population of this study are all companies listed on the stock
exchanges of Indonesia, which reported annual reports from 2010-2012 , the
total study observation was 77. This research is a quantitative study using
multiple regression analysis and descriptive analysis . Multiple regression
analysis was used to test the mechanisms of good corporate governance (
institutional ownership , the board , audit committee and audit quality ) on
financial performance . While the descriptive analysis is used to see the
tendency of each of the study variables . In this study using ROA to analyze
the performance of the company(financial). .
The results show that institutional ownership , board size and
independent directors has no effect on the financial performance while
managerial ownership and board size significantly influence financial
performance .
Penulis: Arsanto Teguh Utomo,
Rahardjo
Kode Jurnal: jpakuntansidd141145
