PENGARUH GOOD CORPORATE GOVERNANCE (GCG) TERHADAP KINERJA KEUANGAN (ROA) PADA PERUSAHAAN SEKTOR KONSUMEN PRIMER

Penulis

  • Sifa Indra Oktaviyani Universitas La Tansa Mashiro
  • Ela Widasari Universitas La Tansa Mashiro
  • Imas Fatimah Universitas La Tansa Mashiro

Abstrak

Financial performance is an effort made by a company to measure the success of a company in generating profits, so that it can see the growth and potential for good development of the company by relying on existing resources. This study aims to determine the effect of Good Corporate Governance on the financial performance of primary consumer sector companies listed on the Indonesia Stock Exchange in 2017- 2021. The proxies used for Good Corporate Governance are institutional ownership, the board of directors and the audit committee. Measurement of financial performance using Return On Assets (ROA). The method used in this research is by using quantitative methods. The results of the study partially show that there is an effect of the board of directors on financial performance, while institutional ownership and audit committee variables have no effect on financial performance. As for the simultaneous test, there is a significant effect between institutional ownership, the board of directors and the audit committee on financial performance.

Unduhan

Diterbitkan

2023-12-15

Terbitan

Vol 10 No 3 (2023)

Bagian

Artikel

Lisensi

Hak Cipta (c) 2023 Sifa Indra Oktaviyani, Ela Widasari, Imas Fatimah

Creative Commons License

Artikel ini berlisensiCreative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Proposed Policy for Journals That Offer Open Access. Authors who publish with this journal agree to the following terms:
  • Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  • Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  • Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).

 

Proposed Policy for Journals That Offer Delayed Open Access.Authors who publish with this journal agree to the following terms:
  • Authors retain copyright and grant the journal right of first publication, with the work [SPECIFY PERIOD OF TIME] after publication simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  • Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  • Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).