PENGARUH GOOD CORPORATE GOVERNANCE DAN FIRM SIZE TERHADAP PROFITABILITAS

Sri Indah Lestari, Siska Dewi, Anni Safitri, Mar’atus Sholikah

Abstract


This study aims to analyze the influence of the board of commissioners,
audit committee, independent commissioners, institutional ownership, board of directors, and company size on the profitability of banking financial companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2022 period. The research sample comes from banking companies listed on the IDX during the 2019-2022 period. The datacollection technique in this study used a purposive sampling technique.The data were obtained from publicly available financial company reports with a population of 12 banking companies according to the criteria. Basedon the results of hypothesis testing it was found that the board ofcommissioners and ownership of
financial companies have an influence on company performance, while the audit committee, independent commissioners, board of directors, and company size have no influence onfinancial company performance.


Keywords


Dewan Direksi, Komite Audit, Komisaris Independen, Kepemilikan Institusional, Dewan Direksi, Firm Size Dan Profitabilitas.

Full Text:

PDF

References


Andriani, Lilya, dkk. (2014). Analisis Penerapan Pencatatan

Keuangan Berbasis SAK ETAP Pada Usaha Mikro Kecil

Menengah (UMKM) (Sebuah Studi Intrepetatif Pada Peggy

Salon). Universitas Pendidikan Ganesha. Singaraja. Indonesia.

Ghozali. (2016). Aplikasi Analisis Multivariete Dengan Program IBM SPSS. Semarang: Badan Penerbit Universitas Diponegoro.

Meilani Purwanti, W. (2014). Pengaruh Pemahaman Akuntansi, Pemanfaatan Sistem Informasi Akuntansi dan

Peran Internal Audit Terhadap Laporan Keuangan. Vol. 4 No 3.

Mulyani, S. (2014). Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan Pada UMKM Di Kabupaten Kudus Kata. Jurnal Dinamika Ekonomi & Bisnis, 11(2), 137–150.

Rahman,A. (2018). Pengaruh Pengetahuan Akuntansi,

Pendidikan Pemilik, Omzet Usaha, Dan Masa Memimpin

Perusahaan Terhadap Penggunaan Informasi

Akuntansi (Studi Empiris Pada UMKM Di Kabupaten Kampar), 1 Edisi 1.

Rudiantoro, R. dan S. V. (2012). Kualitas Laporan Keuangan

UMKM Serta Prospek Implementasi SAK ETAP, Universitas Indonesia.

Silvia, B., & Azmi, F. (2019). Analisis Faktor-Faktor Yang

Mempengaruhi Persepsi Pengusaha Umkm Terhadap

Laporan Keuangan Berbasis Sak Emkm. Jurnal Analisis

Bisnis Ekonomi, 17(1), 57–73.

https://doi.org/10.31603/bisnisekonomi.v17i1.2745

Sugiyono. 2015. Metode Penelitian Kuantitatif. Bandung:Alfabeta.

Sugiyono. 2017. Metode Penelitian Kuantitatif. Bandung:Alfabeta.

Tuti, R., & Dwijayanti, P. F. (2016). Jurnal Akuntansi Kontemporer (Jako), 8, 98–107. UU No. 20 Tahun 2008

Tuti, R., & Dwijayanti, P. F. (2016). Jurnal Akuntansi Kontemporer (Jako), 8, 98–107.




DOI: http://dx.doi.org/10.32497/akunbisnis.v7i1.5509

Refbacks

  • There are currently no refbacks.


StatCounter - Free Web Tracker and Counter

View My Stats