PENGARUH STRUKTUR KEPEMILIKAN, KARAKTERISTIK PERUSAHAAN, DAN KARAKTERISTIK TATA KELOLA KORPORASI TERHADAP KINERJA PERUSAHAAN STUDI KASUS PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK JAKARTA

Main Author: Lalu Hendry Yujana
Format: Article application/octet-stream eJournal
Bahasa: eng
Terbitan: Jurnal Akuntansi. , 2010
Subjects:
Online Access: http://journal.tarumanagara.ac.id/index.php/ea/article/view/649
Daftar Isi:
  • This research is conducted to investigate the impact of ownership structure, company characteristic, and corporate governance characteristic to company performance. Distinguished from previous study, this research is using model which is the dependent variable is the profitability level. This profitability level represent company performance that will be estimated by using independent variable human and non human factor. Panel data analysis using fixed effect model is the analysis method that will be used in this research. This research will be using secondary data, that is Annual Report from all public companies outside financial sector for 2001 and 2002 with 72 companies that have been identified. The analysis result leads to conclusion that the variable of ownership structure which is viewed from the proportion of public ownership and foreign ownership, both of them have negative and significant relation. For various variable that reflect company characteristic, which is size, is not giving significant impact. For listing period, complexcity business, it is giving positive and significant impact. Meanwhile for company group and ratio leverage, both of them give negative and significant impact. For corporate governance characteristic that consist of the proportion of independent commisaris to the amount of director and the proportion of family that sit in board of director have negative and significant impact. Meanwhile for the amount of family committee that sit in board of director have the opposite impact, which is positive and significant.