Open AccessPengaruh Corporate Governance dan Women on Board Terhadap Kinerja Perusahaan Sub Sektor Kosmetik Terdaftar di BEI Tahun 2015-2019
Author(s) -
Mayang Sari Saragi,
Valentine Siagian
Publication year - 2021
Publication title -
jurnal ilmiah mahasiswa manajemen, bisnis dan akuntansi
Language(s) - English
Resource type - Journals
ISSN - 2721-2777
DOI - 10.32639/jimmba.v3i1.776
Subject(s) - stock exchange , accounting , business , corporate governance , descriptive statistics , annual report , return on assets , sample (material) , finance , statistics , mathematics , chemistry , chromatography
In this study, the author aims to see the influence between Corporate Governance and Women on Board on the Financial Performance of the Cosmetics sub-sector companies listed on the Indonesia Stock Exchange in 2015-2019. The data used in this study are secondary data taken from the financial statements of cosmetic companies listed on the Indonesia Stock Exchange with the research sample of 30 cosmetic companies. In this study, corporate governance with an indicator of the proportion of independent commissioners and women on board with an indicator of the proportion of female commissioners as an independent variable, company performance as a dependent variable using an indicator of return on assets. Descriptive analysis techniques, correlation coefficient and determination coefficient tests were carried out to analyze the data. The results show that corporate governance has a significant effect on company performance. It was also found that women on board had a significant effect on the firm performance of a cosmetic company listed on the Indonesia Stock Exchange in 2015-2019.