PENGARUH GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI

Rusyda Nazhirah Yunus; Widarita Tarigan;

  • Rusyda Nazhirah Yunus Program Studi Akuntansi, Fakultas Sosial Sains, Universitas Pembangunan Panca Budi Medan
  • Widarita Tarigan Program Studi Akuntansi, Fakultas Sosial Sains, Universitas Pembangunan Panca Budi Medan

Abstract

Good Corporate Governance and Company Size on Financial Performance in Property and Real Estate Companies Listed on the IDX. Factors that support this research are the size of the board of commissioners and board of directors as an internal relationship of corporate governance and company size. Company performance received with ROA.Data collection using sampling techniques using purposive sampling of companies listed on the Indonesia Stock Exchange in 2013-2017. A total of 25 companies were used as samples. The analytical method used is multiple regression.The results of this study indicate the Independent Board of Commissioners partially contributes positively and significantly to Financial Performance, the Board of Commissioners does not support Financial Performance, Company Size does not partially oppose Financial Performance. This means that the Independent Board of Commissioners, the Board of Commissioners, and the Size of the Company simultaneously do not support Financial Performance.

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Published
2020-08-14
How to Cite
YUNUS, Rusyda Nazhirah; TARIGAN, Widarita. PENGARUH GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI. Jurnal Akuntansi Bisnis dan Publik, [S.l.], v. 11, n. 1, p. 123-134, aug. 2020. ISSN 2087-4669. Available at: <https://jurnal.pancabudi.ac.id/index.php/akuntansibisnisdanpublik/article/view/963>. Date accessed: 21 nov. 2024.