Abstract
This study aims to examine the effect of Corporate Governance on financial performance by state-owned companies listed on the Indonesia Stock Exchange in 2014-2017. The aspects of Corporate Governance in this study are represented by the size of the board of commissioners, the proportion of independent commissioners, board of commissioners meetings, the size of the board of directors, and board of directors meetings. The results of the F test show that all independent variables simultaneously influence financial performance. Based on the results of the t test it can be concluded that the size of the board of commissioners has a negative effect on financial performance. The number of board meetings is reported to have a positive effect on financial performance. While the board of commissioners meeting, the size of the board of commissioners has no effect on financial performance. Keywords: board of commissioners size, board of commissioners meeting, board size, board meeting, financial performance
Highlights
Teori Keagenan Agency Theory atau teori keagenan menjelaskan tentang hubungan antara dua pihak yaitu prinsipal dan agen
Pengukuran kinerja keuangan perusahaan dalam penelitian ini akan menggunakan proksi yaitu Kinerja perusahaan diukur dengan menggunakan rasio profitabilitas return on assets (ROA) yaitu laba bersih dibagi total asset (Nathania, 2014)
Pengaruh Indikator Mekanisme Corporate Governance Terhadap Kinerja Perusahaan Public Di Indonesia
Summary
Musa As’arie, Faculty of Islamic Economics and Business IAIN Surakarta, Indonesia Jamal Othman, Faculty of Islamic Economics and Management The National University Of Malaysia Ahmad Ikhwan Setiawan, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia Imronudin, Faculty of Economics and Business, Universitas Muhammadiyah Surakarta, Indonesia Fitri Wulandari, Faculty of Islamic Economics and Business IAIN Surakarta, Indonesia Awan Kostrad Diharto, Faculty of Islamic Economics and Business IAIN Surakarta, Indonesia Jasanta Peranginangin, Faculty of Islamic Economics and Business IAIN Surakarta, Indonesia
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