Pengaruh Good Corporate Governance dan Ukuran Perusahaan Terhadap Kinerja Keuangan
Main Article Content
Abstract
The aim of this research is to test and analyze the influence of good governance and company size on financial performance. The sample and population used in this research were 27 manufacturing companies listed on the IDX for the period 2020 - 2023. The sample was taken using a purposive sampling technique. The data analysis method in this research uses multiple linear regression analysis processed with SPSS 21 software. The results of this research prove that good corporate governance and company size have a positive effect on financial performance.
Downloads
Article Details
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
Berle, Adolf A., & Means, Gardiner C. (1969). The modern Corporation and Private Property. New Brunswick: Transaction Publishers.
Chen, Jiangou, Blenman, Lloyd, & Dar-Hsin, Chen. (2008). Does Institutional Ownership create values? The New Zaeland Case. Quarterly Journal of Finance and accounting. 47(4), 109-124.
Colleman, Anthony Kyereboah. (2007). Corporate Governance and Firm Performance in Africa: A Dinamic Panel Data Analysis. A Paper Prepared for The International Conference on Corporate Governance in Emerging Markets. Sabancy University, Istanbul Turkey. 1-32
Demsetz, Harold, & Villalonga, Bellen. (2001). Ownership Structure and Corporate Performance. Journal of Corporate Finance. 7, 209-233.
Jensen. M, dan Meckling. W. (1976). Theory of The Firm: Managerial Behaviour, Agency Cost, and Ownership Structure. Jo urnal of Finance Economics, Vol. 3. pp. 305- 350.
Luqman, O. (2017). The effect of firm size on performance of firms in Nigeria. The IEB International Journal Of Finance, 15(4), 68–87. https://doi.org/10.5605/IEB.15.4
Mahrani, M. & Soewarno, N. (2018). The Effect of Good Corporate Governance Mechanism and Corporate Social Responsibility on Financial Performance with Earnings Management as Mediating Variable. Asian Journal of Account- ing Research, 3(1), 41–60.
Ofoeda, I. (2017). Corporate governance and non-bank financial institutions profitabi lity. International Journal of Law and Management, 59(6), pp. 854–875. doi: 10.1108/ijlma-05-2016-0052.
Panda, B., & Leepsa N.M. (2017). Agency theory: Review of theory and evidence on problems and perspectives. Indian Journal of Corporate Governance, 10(1), 74-95.
Priyamanda, P., & Jayanti, F. D. (2021). Effect of Corporate Social Responsibility on Corporate Profitability. Jurnal Ilmiah Bisnis, Manajemen Dan Akuntansi, 2(1), 1–14.
Stiles, P dan Taylor. (2001). Boards at Work: How Directors View Their Role and Re sponsibilities, Oxford, Oxford Universi ty Press
Wati, Like Monisa .2012.Pengaruh Praktek Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Di Bursa Efek Indonesia, Jurnal Manajemen volume 01, no 1, september 2012 ,halaman 1-7
Yýlmaz, Ý. (2018). Corporate Governance and Financial Performance Relation- ship: Case for Oman Companies. Journal of Accounting Finance and Audit- ing Studies (JAFAS), 4(4), 84–106.
Zabri, S.M., Ahmad, K. dan Wah, K.K. (2016). Corporate Governance Practices and Firm Performance: Evidence from Top 100 Public Listed Companies in Malay sia. Procedia Economics and Finance, 35(October 2015), pp. 287–296. doi: 10.1016/s2212-5671(16)00036-8.