Open AccessPengaruh Good Corporate Governance dan Holding Company terhadap Kinerja Keuangan
Author(s) -
Listiyowati Listiyowati,
Wenny Ana Adnanti,
Iin Indarti
Publication year - 2019
Publication title -
jurnal ilmiah aset
Language(s) - English
Resource type - Journals
eISSN - 2685-9629
pISSN - 1693-928X
DOI - 10.37470/1.21.1.144
Subject(s) - return on assets , variables , business , accounting , corporate governance , sample (material) , regression analysis , econometrics , finance , economics , statistics , mathematics , profitability index , chromatography , chemistry
This study aimed to examine the effect of institutional ownership, independent commissioner and holding company on return on assets. The test results on a sample of 40 construction companies from 2014 to 2017 using regression analysis. Institutional ownership and independent commissioners had no effect on return on assets, while holding company had a significant effect on returns on assets in construction companies in IDX. When simultaneous testing of the three independent variables above had a significant effect on the dependent variable. The coefficient of determination is 16.2% which shows that the researchd capital framework is not good enough to explain the dependent variable.