PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN (PERUSAHAAN PERBANKAN DI BURSA EFEK INDONESIA)
| Main Author: | Elsa Putri Chaniago, 1411031045 |
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| Format: | Bachelors NonPeerReviewed Book Report |
| Terbitan: |
FAKULTAS EKONOMI DAN BISNIS
, 2019
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| Subjects: | |
| Online Access: |
http://digilib.unila.ac.id/57036/1/1.%20ABSTRAK.pdf http://digilib.unila.ac.id/57036/2/2.%20SKRIPSI%20FULL.pdf http://digilib.unila.ac.id/57036/3/3.%20SKRIPSI%20FULL%20TANPA%20BAB%20PEMBAHASAN.pdf http://digilib.unila.ac.id/57036/ |
Daftar Isi:
- This study aims to examine the effect of the basic principles of GCG according to the National Governance Policy Committee (KNKG), namely transparency, accountability, responsibility, independence, fairness and company size on financial performance. The study was conducted on banking companies listed on the IDX in 2011-2017 on the Indonesia Stock Exchange, a study sample of 29 companies with a number of 7-year observations of 203 observation items. The method of data analysis in this study uses multiple linear regression with IBM SPSS 20 software. Based on the results of the research that has been done, it can be seen that the principles of transparency, responsibility, fairness and firm size affect financial performance, while the variables of accountability and independence principles do not affect the financial performance of banking companies listed on the Stock Exchange in 2011-2017. Keywords: GCG, Transparency, Accountability, Responsibility, Independence, Fairness, Company Size, Financial Performance. Penelitian ini bertujuan untuk menguji pengaruh prinsip dasar GCG menurut Komite Nasional Kebijakan Governance (KNKG) yaitu transparansi, akuntabilitas, responsibilitas, independensi, keadilan dan ukuran perusahaan terhadap kinerja keuangan. Penelitian dilakukan terhadap perusahaan perbankan yang terdaftar di BEI pada tahun 2011-2017 di Bursa Efek Indonesia, sampel penelitian sebesar 29 perusahaan dengan jumlah observasi selama 7 tahun sebesar 203 item observasi. Metode analisis data dalam penelitian ini menggunakan regresi linier berganda dengan software IBM SPSS 20. Berdasarkan hasil penelitian yang telah dilakukan, dapat diketahui variabel prinsip transparansi, responsibilitas, keadilan dan ukuran perusahaan berpengaruh terhadap kinerja keuangan, sedangkan variabel-variabel prinsip akuntabilitas dan prinsip independensi tidak berpengaruh terhadap kinerja keuangan perusahaan perbankan yang terdaftar di BEI pada tahun 2011-2017. Kata Kunci : GCG, Transparansi, Akuntabilitas, Responsibilitas, Independensi, Keadilan, Ukuran Perusahaan, Kinerja Keuangan.