Pengaruh Good Corporate Governance Terhadap Kinerja Perusahaan Pada Bank Go-Public Di Bei Tahun 2014-2018

Abstract

<em>In order to create maximum company performance, the company must pay close attention to the performance conditions of the company by pressing management to obtain optimal results. This study aims to examine the influence of independent commissioners (X1), audit committees (X2), managerial ownership (X3), board of directors (X4) on company performance (Y). Using the method of multiple linear regression analysis. Sampling with purposive sampling obtained 135 research samples from 27 companies at the Go-Public Bank on the Stock Exchange in 2014-2018. This type of research includes quantitative data. It was found that the independent board of commissioners, audit committee and managerial ownership had no effect on the company's performance. Only the board of directors can influence the company's performance.</em><br /><em>Keywords: Corporate Governance, Company Performance</em>

Corporate Governance Effects on Accounting Performance: Timely and Untimely Companies in Submitting Financial Statements

“…The independent variables in this research include institutional ownership, managerial ownership, the board of directors, and the board of commissioners. Several previous studies byLeatemia et al (2019),Gurdyanto et al (2019),Ayuningtyas et al(2020),Purnomo et al (2021), and Riyadi et al (…”

“…Previous empirical evidence on the effect of the board of directors on accounting performance is still contradictory. The results of previous studies prove that the board of directors positively influences accounting performance (Ayuningtyas et al, 2020), while other findings indicate that the board of directors has a positive and insignificant effect on accounting performance (Situmorang &Simanjuntak, 2019 andKusumawardhany &Shanti, 2021). Indonesia is a highly concentrated ownership state, and the board of directors will work according to the owners' interests (Bensaadi et al, 2021).…”

“…The third factor that affects accounting performance is the board of directors. The board of directors is responsible for the company's management (Ayuningtyas et al, 2020). The board of directors is responsible for managing the company, formulating business strategies, and monitoring management performance in achieving company goals (Sutojo & Aldridge, 2019: 109).…”

“…(ROA) indicator to measure accounting performance. ROA measurement has been used in various related previous studies(Kusumawati et al, 2019;Ayuningtyas et al, 2020;Rahmadani & Panggabean, 2021;Rizki & Wuryani, 2021;Kusumawardhany & Shanti, 2021). The independent variables in this research include institutional ownership, managerial ownership, the board of directors, and the board of commissioners.…”

The Effect of Good Corporate Governance Mechanisms on Financial Performance in Conventional Commercial Banks Listed in Indonesia Stock Exchange Period 2015-2019

“…Penerapan good corporate governance dapat membantu perusahaan untuk terhindar dari risiko kerugian akibat pengelolaan yang buruk. Penerapan GCG yang tergolong rendah di Indonesia dapat terjadi karena belum diterapkannya corporate culture dalam tata kelola perusahaan (Ayuningtyas et al, 2020). Pengelolaan yang buruk menyebabkan tidak adanya perlindungan efektif terhadap para stakeholder sehingga memungkinan terjadinya kecurangan yang dilakukan oleh oknum internal perusahaan.…”