THE EFFECT OF GOOD CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE AT PT. MATAHARI DEPARTMENT STORE Tbk.

muslimah islamiah, Aliah Pratiwi

Abstract


This study aims to empirically prove the presence or absence of the influence of corporate governance (Board of directors, Board of Commissioners' Size,and Audit Committee) on financial performance at PT. Matahari department store Tbk. The method of analysis of this study uses multiple linear regression and the classical assumption test. The number of samples used in this study is 10 years in the period 2009 - 2018 taken through purposive sampling. The results of this study indicate that (1) the board of directors not influential significant effect on ROA, (2) the size of the board of commissioners not influential significant effect on ROA, (3) The audit committee is influential and not significant to ROA.


Keywords


Keywords: Board of directors, Board of commissioners size, Audit committee.

Full Text:

PDF

References


DAFTAR PUSTAKA

Abdullah, 2005. Dasar-Dasar Manajemen keuangan, Edisi Kedua Cetakan Kelima, Malang: Penerbitan Universitas Muhamadiyah.

Arifani, Rizky. 2013. Pengaruh Good Corporate Governance Terhadap Kinerja

Keuangan Perusahaan. Jurnal Universitas Brawijaya Volume 1 Nomor 2

Daniri, Mas Achmad. 2007. Good Corporate Governance: Konsep dan penerapannya dalam konteks Iindonesia, cetakan 1. Jakarta; PT Ray Indonesia.

Fahmi, Irham. 2012. Pengantar Pasar Modal. Bandung: Alfabeta

Faisal 2005, “ Analisis Agency Cost, Struktur Kepemilikan dan Mekaanisme Corporate Governance”. Jurnal Riset Akuntansi Indonesia, Vol 8, No 2, Mei 2005, hal. 175-190.

Hery. 2015. Analisis Laporan Keuangan. Yogyakarta: CAPS.

Kusumaningtyas, M. 2012. “Pengaruh Independensi Komite Audit Dan Kepemilikan Institusional Terhadap Manajemen Laba”. Prestasi (ISSN 1411-1497), Vol 9, No.1 juni 2012

Munawir, S 2010. Analisis laporan keuangan edisi keempat, Cetakan Kelima Belas. Yogyakarta: Libertyh

Mulyadi. 2014. Sistem Akuntansi. Cetakan Keempat. Jakarta : Salemba Empat. Keputusan Menteri Keuangan Nomor 425/ KMK.01/2002.

Mamduh dan Abdul Halim 2003. Analisis Laporan Keuangan. Edisi Revisi Yogyakarta : UPP AMP YKPN.

Nuryanah, Siti. 2005. Corporate Governance Practice in Indonesia, Status Quo An Empirical Study of the Relationship between Corporate Governance Practice and Performance of Listed Companies.

Nugroho, Faizal Adi dan Shiddiq Nur Raharjo. 2013. Analisis Pengaruh Corporate

Social Responsibility dan Karakteristik Good Corporate Governance Terhadap

Kinerja Keuangan Perusahaan. Diponegoro Jurnal Of Accounting Volume 03

Nomor 02 Tahun 2014.

Sugiyono. 2014. Metode penelitian kuantitatif, kualitatif dan R&




DOI: https://doi.org/10.26618/jeb.v16i1.3467

Refbacks

  • There are currently no refbacks.


Copyright (c) 2019 Jurnal Ekonomi Balance

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

Creative Commons License
Balance : Journal of Economics

Is Licenced Under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License

View My Stats

Flag Counter