ANALISIS PENGARUH CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP KINERJA KEUANGAN PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL KONTROL (Studi Kasus pada Perusahaan Wholesale dan Retail Trade yang Terdaftar di BEI Tahun 2010-2014)
ABSTRACT: The
purpose of this study is to analyze the influence between Corporate Governance
and Firm Financial Performance. Corporate Governance in this study is
represented by Board of Commissioner, Proportion of Independent Commissioner,
Audit Committee and Leverage. Firm’s Financial Performance is measured by using
ROA. This study also uses firm size as a controlling variable. The sample used
in this study is wholesale and retail trade firms listed in Indonesian Capital
Market in 2010-2014. The sample were obtained by using the purposive sampling
method and resulted 40 sample firms. The data used in this study collected from
Indonesian Capital Market Directory and IDX. This research uses multiple
regression analysis to analyze the data. The result revealed that the
independent variables and control variable simultaneously affecting ROA. Board
of Commissioner and Audit Committee are significantly impact ROA in positive
way. While Proportion of Independent Commissioner and Leverage are
significantly impact ROA in negative way.
Keywords:
corporate governance, leverage, financial performance
Penulis: Maria Nindya Kirana, Sugeng Wahyudi
