PENERAPAN MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN PERBANKAN DI INDONESIA

This research aims to examine the influence of corporate governance mechanisms on company performance. The sample for this research is banking companies listed on the IDX in 2019 - 2021. Data was taken from the company's annual report. Four corporate governance variables, namely the size of the board of directors, the size of the board of commissioners, managerial ownership, and the independent audit committee are used to explain company performance. Regression analysis is used to test the influence of corporate governance mechanisms on company performance. Based on the results of multiple regression analysis, it shows that the size of the Board of Directors and Independent Internal Auditors has a significant effect on banking company performance, while the Size of the Board of Commissioners and Managerial Ownership do not have a significant effect on performance. banking companies listed on the Indonesian Stock Exchange

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Publication Details

Journal
Jurnal Revenue Jurnal Ilmiah Akuntansi
Published
2024-08-30
DOI
https://doi.org/10.46306/rev.v5i1.566
Primary Topic
Financial Analysis and Corporate Governance
Type
article
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article

PENERAPAN MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN PERBANKAN DI INDONESIA

Fikri Rizki Utama, Depita Anggraini, Umarudin Kurniawan
Jurnal Revenue Jurnal Ilmiah Akuntansi
Financial Analysis and Corporate Governance
article

PENERAPAN MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN PERBANKAN DI INDONESIA

Fikri Rizki Utama, Depita Anggraini, Umarudin Kurniawan
article en

Abstract

This research aims to examine the influence of corporate governance mechanisms on company performance. The sample for this research is banking companies listed on the IDX in 2019 - 2021. Data was taken from the company's annual report. Four corporate governance variables, namely the size of the board of directors, the size of the board of commissioners, managerial ownership, and the independent audit committee are used to explain company performance. Regression analysis is used to test the influence of corporate governance mechanisms on company performance. Based on the results of multiple regression analysis, it shows that the size of the Board of Directors and Independent Internal Auditors has a significant effect on banking company performance, while the Size of the Board of Commissioners and Managerial Ownership do not have a significant effect on performance. banking companies listed on the Indonesian Stock Exchange

Jurnal Revenue Jurnal Ilmiah AkuntansiVol. 5(1)
Institut Agama Islam Negeri Bengkulu (ID)
Openalex Percentile: Top 74%
Financial Analysis and Corporate Governance
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PENERAPAN MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN PERBANKAN DI INDONESIA — Fikri Rizki Utama, Depita Anggraini, et al. · Jurnal Revenue Jurnal Ilmiah Akuntansi (2024) | TGRS Research Map | TGRS