Open AccessFAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR PADA BEI DAN PROPER
Author(s) -
Stephanie Evelina,
Henryanto Wijaya
Publication year - 2020
Publication title -
jurnal paradigma akuntansi
Language(s) - English
Resource type - Journals
ISSN - 2657-0033
DOI - 10.24912/jpa.v2i3.9542
Subject(s) - stock exchange , nonprobability sampling , audit committee , business , accounting , return on equity , audit , empirical evidence , corporate governance , equity (law) , return on assets , finance , population , philosophy , demography , epistemology , sociology , political science , law
This study aims to obtain empirical evidence about the effect of Good Corporate Governance (GCG) with managerialownership, institutional ownership, the proportion of independent commissioners and audit committeesand environmental performance on financial performance required with Return on Equity (ROE) in manufacturing companies listed on the Indonesia Stock Exchange and approved in PROPER in 2015-2018. Samples were selected using a purposive sampling method with 33 companies. Data processing techniques using multiple linear regression methods with software Eviews10. The results of this study showed that managerial ownership, institutional ownership, the proportion of independent directors, and the audit committees have no effect on financial performance. This study also shows that environmental performance has positive effect on financial performance.