Analisis Pengaruh Penerapan Good Corporate Governance terhadap Kinerja Perusahaan (Studi pada Perusahaan Manufaktur yang terdaftar di BEI Periode 2014-2016)

Abstract

The purpose of this study is to determine the effect of the implementation of good corporate governance on the performance of manufacturing companies listed on the BEI period 2014-2016 either partially or simultaneously. This study was conducted by testing the hypothesis that the size of the board of directors, independent commissioners, audit committee there is a positive influence on the performance of the company as measured by Return On Assets (ROA). Sampling technique in this research use purposive sampling. The research method used in this research use descriptive statistic analysis, classical assumption test and regression analysis. The results showed that the size of the board of directors positively affect the performance of manufacturing companies, independent commissioners positively affect the performance of manufacturing companies, and audit committee does not affect the performance of manufacturing companies. Simultaneously there is the influence of the size of the board of directors, independent commissioners, audit committee on the performance of the company. The value of the coefficient of determination (Adjust R square) is 0.101, thus 10.1% company performance can be explained by the size of the board of directors, independent commissioner, audit committee, while 89.9% influence the performance of the manufacturing company is explained by other variables not examined in this research. Limitations in this study only examine the effect of the size of the board of directors, independent commissioners and audit committee on company performance as measured by Return On Assets (ROA).