Open AccessCorporate Governance dan Pengaruhnya terhadap Kinerja Keuangan Perusahaan
Author(s) -
Emilia Gie
Publication year - 2019
Publication title -
j-ebis: jurnal ekonomi dan bisnis islam/j-ebis (jurnal ekonomi dan bisnis islam)
Language(s) - English
Resource type - Journals
eISSN - 2540-8100
pISSN - 2502-1397
DOI - 10.32505/v4i2.1258
Subject(s) - accounting , business , nonprobability sampling , corporate governance , population , debt , business administration , finance , demography , sociology
Application of corporate governance in the company is a way to handle the agency conict that impact to company’s nancial performance The objective of this research is to analyses the impact of managerial ownership, board size, ownership concentration and debt toward nancial performance that measured by ROE. The population of this research is the manufacturer companies which listed at Bursa Efek Indonesia (BEI) over the ve years periods on 2009 until 2013. This research used purposive sampling method. The sample of this reseach consist of 90 companies that met the criteria. This study uses multiple regression analysis to see the contribution of each variable in inuence nancial performance of company. The results showed that: (1) managerial ownership is not signi cant to e ect nancial performance of company, (2) board size is not signi cant to e ect nancial performance of company, (3) ownership concentration is signi cant to e ect nancial performance of company, (4) debt is signicant to eect nancial performance of company