Corporate Governance Dan Karakteristik Perusahaan Sebagai Determinan Kinerja Keuangan Perusahaan | Junianto | Journal of Islamic Finance and Accounting

Corporate Governance Dan Karakteristik Perusahaan Sebagai Determinan Kinerja Keuangan Perusahaan

Setiawan Fathoni Junianto(1*)
(1) Universitas Batik Surakarta
(*) Corresponding Author
DOI : 10.22515/jifa.v1i2.1445

Abstract

The objectives of this research is to investigate the relationship between board of commissioners, independent board of commissioners, amount of board commissioners meeting, firm size and firm age in the financial performance of manufacturing industry in Indonesian stock exchange period 2016. Sampel in this study using purposive sampling as many as 94 companies in Indonesia. The results shows that proportion of independent board of commissioners and firm age have significant effect on the companys financial performance. Then board of commissioners, amount of board of commissioners meeting and firm size have no significant effect on financial performance

Keywords: GCG, Firm characteristic, financial performance

References


Alghusin, Nawaf Ahmad Salem. 2015. The Impact of Financial Leverage, Growth and Size on Profitability of Jordanian Industrial Listed Companies. Research Journal of Finance and Accountung. Vol.6 No.16, 2015

Arisadi,Yunita Castelia, Djumahir, Dan Djazuli Atim. 2013. Pengaruh Ukuran Perusahaan, Umur Perusahaan, Current Ratio, Debtto Equity Ratio Dan Fixed Asset To Total Asset Ratio Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur Di Bursa Efek Indonesia. Jurnal Aplikasi Manajemen Volume 11 Nomor 4 Desember 2013

Authors, F. (2017).Corporate Governance Implementation Rating In Indonesia And Its Effects On Financial Performance. Https://Doi.Org/10.1108/CG-02-2016-0034

Cety T. Dan D. Suhardjanto. 2010. Pengaruh Corporate Terhadap Environmental Performance Di Indonesia. Call For Paperuniversitas Sebelas Maret Surakarta

Chtourou, SM., Jean Bedard. Dan Lucie Courteau. (2001). Corporate Governance And Earnings Management.Working Paper. Universite Laval, Quebec City, Canada. April

Eisenhardt, Kathleen. 1989. Agency Theory: An Assessment And Review. The Academy Of Management Review, 57-74.

Endang Karyawati1, Taher Alhabsyi, Darminto. (2010). Pengaruh Karakteristik Perusahaan, Faktor Eksternal Dan Struktur Modal Terhadap Kinerja Keuangan Perusahaan (Survey

Eriotis, N. (2014). How Firm Characteristics Affect Capital Structure : An Empirical Study. Https://Doi.Org/10.1108/03074350710739605

Fama, E.F. And Jensen, MC, 1983, “Sepration Of Ownership And Control”, Journal Of Law And Economics, 26, Pp. 301-325

Farida Ikhwandarti ; Suryo Pratolo ; Rudy Suryanto. (2010). Pengaruh Karakteristik Perusahaan Terhadap Nilai Perusahaan Dan Pengungkapan Informasi Sosial Sebagai Variabel Intervening, Jurnal Akuntansi Dan Investasi Vol. 11 No. 1, 1-15

Ghozali, I. (2011). Aplikasi Analisis Multivariate Dengan Program SPSS.Badan Penerbit Universitas Diponegoro Semarang

Handayani, Susi. 2013. Pengaruh Corporate Governance terhadap Kinerja Keuangan pada Perusahaan BUMN (persero) di Indonesia. AKrual 4(2)(2013).

Haniffa, R. M., Dan T. E. Cooke. 2005. The Impact Of Culture And Governance On Corporate Social Reporting. Journal Of Accounting And Public Policy 24: 391–430.

Ilaboya, Ofuan J Dan Ohiokha, Izien F. 2016. Firm Age, Size And Profitability Dynamics: A Test Of Learning By Doing Andstructural Inertia Hypotheses. Business And Management Research. Vol 5 No.1. 2016

Jensen, M.C Dan William H. Meckling, 1976, “Theory Of The Firm: Managerial Behaviour, Agency Costs, And Ownership Structure”, Journal Of Financial Economics, Vol. 3, No. 4, Pp. 305-360

Ketut, N., Kusumayanti, R., Bagus, I., & Astika, P. (2016)Corporate Social Responsibility Sebagai Pemediasi Pengaruh Ukuran Perusahaan, Profitabilitasdan Leverage Pada Nilai Perusahaan. E-Jurnal Akuntansi Universitas Udayanavol.15 : 549-583

Komite Nasional Kebijakan Governance.(2006). Pedoman Good Corporate Governance. Jakarta.

Martsila, I. S., & Meiranto, W. (2013). Pengaruh Corporate Governance Terhadap Kinerja, Diponegoro Journal Of Accounting Vol.2, 1–14.

Prinsip-Prinsip OECD 2004 Dalam Peraturan BAPEPAM Mengenai Corporate Governance. 2006. Badan Pengawasan Pasar Modal Dan Lembaga Keuangan

Puspitasari Dan Ernawati. 2010. Pengaruh Mekanisme Corporate Governance Terhadap Kinerja Keuangan Badan Usaha. Jurnal Manajemen Teori Dan Terapan, 190-215

Santioso, Linda Dan Natasha Caesar D. 2012.“Pengaruh Umur Perusahaan, Ukuran Perusahaan, Dewan Komisaris, Leverage, Dan Profitabilitas Terhadap Pengungkapan Tanggung Jawab Sosial Perusahaan Manufaktur Yang Terdaftar Di BEI”.Jurnal Akuntansi, Vol 12 No. 1, ISSN: 1411-691X.

Sudarmadji, A.M., Dan Sularto, Lana. 2007. Pengaruh Ukuran Perusahaan, Profitabilitas Dan Tipe Kepemilikan Perusahaan Terhadap Luas Voluntary Disclosure Laporan Keuangan Tahunan. Jurnal PESAT, Vol. 2, Universitas Gunadarm

Suhardjanto, Djoko Dan Anggitarani, Apreria. 2010. Karakteristik Dewan Komisaris Dan Komite Audit Serta Pengaruhnya Terhadap Kinerja Keuangan Perusahaan (Studi Empiris Pada Perusahaan Listing Di BEI). Jurnalakuntansi. Vol.14, No.2. 125-139

Uma Sekaran, 2006, Research Methods For Business, Edisi 4, Buku 2, Jakarta: Salemba Empat

Widiawati, Hestin Sri. 2013. Pengaruh Corporate Governance Terhadap Kinerja Keuangan (Studi Empiris Pada Perbankan Di BEI). Efektor.No.23. 14-21

Wulandari, Ndarunigpuri. 2006. Pengaruh Indikator Mekanisme Corporate Governance Terhadap Kinerja Perusahaan Public Di Indonesia. Fokus Ekonomi. Vol.1, No.2.120-136.


Article Statistic

Abstract view : 80 times
PDF views : 90 times

Dimensions Metrics

The PDF file you selected should load here if your Web browser has a PDF reader plug-in installed (for example, a recent version of Adobe Acrobat Reader).

If you would like more information about how to print, save, and work with PDFs, Highwire Press provides a helpful Frequently Asked Questions about PDFs.

Alternatively, you can download the PDF file directly to your computer, from where it can be opened using a PDF reader. To download the PDF, click the Download link above.

Fullscreen Fullscreen Off

Full Text: PDF

How To Cite This :

Refbacks

  • There are currently no refbacks.