Abstract
This study aims to determine the effect of implementing good corporate governance and ownership structure on company profitability. The independent variables are the board of commissioners, the board of directors, the audit committee, managerial ownership, and institutional ownership. While the dependent variable is the company's profitability. The sample used is non-financial companies in the infrastructure, utilities, and transportation sectors listed on the Indonesia Stock Exchange in 2017-2019. The statistical method used is multiple linear regression analysis. The results showed that the board of commissioners had a negative and insignificant effect on the company's profitability, the board of directors and the audit committee had a positive and significant effect on the company's profitability, managerial ownership and institutional ownership had a positive and insignificant effect on the company's profitability.
Highlights
How to cite (APA 6th style) Yoza, N.N & Syofyan, E. (2021)
This study aims to determine the effect of implementing good corporate governance and ownership structure on company profitability
The results showed that the board of commissioners had a negative and insignificant effect on the company's profitability, the board of directors and the audit committee had a positive and significant effect on the company's profitability, managerial ownership and institutional ownership had a positive and insignificant effect on the company's profitability
Summary
Energi Jalan Tol, Pelabuhan, Bandara, dan Sejenisnya Telekomunikasi Transportasi Konstruksi non Bangunan Rata-rata. Hubungan antara kepemilikan manajerial dengan profitabilitas yaitu profitabilitas perusahaan akan meningkat apabila kepemilikan manajerial yang dimiliki oleh suatu perusahaan itu semakin besar, karena manajer akan cenderung bekerja lebih giat untuk kepentingan pemegang saham sehingga dapat meningkatkan profitabilitas perusahaan. Penentuan sampel yang digunakan pada penelitian ini adalah perusahaan yang mempublikasikan laporan tahunan serta data tentang good corporate governance dan struktur kepemilikan yang memuat tentang informasi dan ukuran dewan komisaris, dewan direksi, komite audit, kepemilikan manajerial, serta kepemilikan institusional pada tahun 2017-2019, perusahaan yang menyajikan laporan keuangan yang berakhir pada 31 Desember 2017, 31 Desember 2018, dan 31 Desember 2019 serta menyediakan data yang dibutuhkan untuk penelitian secara lengkap, perusahaan yang tidak delisting selama periode 2017-2019, dan perusahaan non keuangan sektor infrastruktur, utilitas, dan trasnportasi yang memperoleh laba positif atau perusahaan yang tidak mengalami kerugian selama tahun 2017 sampai dengan tahun 2019. Adapun kriteria yang digunakan adalah sebagai berikut : Tabel 2 Sampel Penelitian
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