Pengaruh Mekanisme Corporate Governance terhadap Kinerja Keuangan dengan Ukuran Perusahaan Sebagai Variabel Kontrol

Abstract

<p><em>One of the good applications of the company's management mechanism system in supporting financial performance is called Good Corporate Governance (GCG). The purpose of this research is to know and prove empirically the effect of good corporate governance on financial performance in the consumer goods industry sector listed on the IDX for the period 2017 - 2019. Good Corporate Governance (GCG) is measured by several indicators, namely the intensity of audit committee meetings and the proportion of the board independent commissioners using the control variable, namely company size. The financial performance in this study uses the Return On Asset (ROA) indicator. This research is quantitative with multiple regression analysis assisted by IBM SPSS statistics 22 software. From the purposive sampling technique that has been used, a sample of 34 companies from 45 companies in the consumer goods industry sector was obtained. From the analysis that has been done, the results show that there is a simultaneous significant influence on the intensity of audit committee meetings and the proportion of independent commissioners with company size as the control variable. Based on individual testing, there is a significant effect on the proportion of independent commissioners and company size on financial performance, but the intensity of the audit committee meeting has no significant effect on financial performance.</em></p><p><strong><em>Keywords: </em></strong><em>effectiveness of audit committee, proportion of independent commissioners, board of directors size, </em><em>r</em><em>eturn on </em><em>asset (ROA).</em></p><p><em> </em></p>

The Influence of Intellectual Capital, Audit Quality and Corporate Governance Mechanisms on Financial Statement Integrity and Their Impact on Company Financial Performance

“…This research was supported by agency-theory, that existence of audit committee did not guarantee its ability to monitor and regulate company's financial performance. According to research(D. M. Oktaviani, 2020), (Setiawan & Setiadi, 2020), (Anaima & Trisnaningsih, 2021)in accordance with this research shows no influence of audit committee on company's financial performance, while research (Agatha et al, 2020)shows positive influence of audit committee on company's financial performance.…”

“…This research was supported by agency-theory, that commissioners were responsible for achieving shareholder goals by being given authority. According to research (D. M. Oktaviani, 2020), (Setiawan & Setiadi, 2020),(Anaima & Trisnaningsih, 2021)in accordance with this research shows positive influence of independent commissioner on company's financial performance, while research(Subiyanto & Amanah, 2022) shows no influence from independent commissioner on company's financial performance.…”

“…Board of commissioners determines the success of the company when it achieves profits, and in the future can reduce losses so the performance increases. According to research (Anaima & Trisnaningsih, 2021)independent commissioner has positive effect on company's financial performance, while research(Subiyanto & Amanah, 2022)independent commissioner has no effect on company's financial performance.…”

Analysis of the Behavioral Aspects of Project Planning and Budgeting at CV Karya Jaya in Surabaya

“…The company owner has the attitude to decide so that the project has an estimated profit of 10%. According to (Anaima & Trisnaningsih, 2021), profit is a measure of a company's success. Based on the table above, which is the primary research data obtained from interviews and there are the following conclusions: 1.…”

Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Perbankan Yang Terdaftar Di Bei Tahun 2017-2021

“…Indikator kinei rja kei uangan yang dipakai pada pei nei litian ini adalah Rei turn On Assei t (ROA). ROA dapat mei nunjukkan kei kayaan sei sungguhnya dalam pei rusahaan dan dapat mei nunjukkan kei untungan yang baik bagi pei mei gang saham (Trisnaningsih & Anamia, 2019).…”