Pengaruh Good Corporate Governance Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Pada Perusahaan Sektor Property And Real Estate Yang Terdaftar Di Bursa Efek Indonesia
DOI:
https://doi.org/10.53494/jira.v11i1.866Kata Kunci:
Good Corporate Governance, Company Size on Financial PerformamnceAbstrak
— Research objectives: to determine the effect of corporate governance carried out by the Board of Directors, Board of Commissioners, Audit Committee, Managerial Performance and also Company Size on Financial Performance in Property and Real Estate sector companies listed on the Indonesia Stock Exchange. Sampling was done by purposive sampling. The analysis methods used are Classical Assumption Test, Descriptive Statistics, Multiple Linear Regression, Determination Coefficient (R2), t-test and F-test. The results of the study indicate that the Board of Directors partially does not have a significant effect on financial performance, the Board of Commissioners partially does not have a significant effect on financial performance, the Audit Committee (KA) partially has a negative and significant effect on financial performance, Managerial Performance (KM) partially does not have a significant effect on financial performance, Company Size partially does not have a significant effect on financial performance. independent variables on Financial Performance are only 66.8%, meaning they are not too significant, while the remaining 33.2% are influenced by other variables outside the research variables.
Referensi
Adhani, I. (2024). Analysis Of The Influence Of Firm Size, Capital Structure, And Good Corporate Governance On Stock Prices In Food And Beverage Sub-Sector Manufacturing Companies. The 11th Konferensi Ilmiah Akuntansi (Kia) And The 1st International Conference, 11.
Adhani, I. Dan R. A. (2024). Analisa Pengaruh Struktur Modal, Ukuran Perusahaan, Dan Kebijakan Dividen Terhadap Nilai Perusahaan. Accounting Research And Business Journal, 2(1), 18–28.
Ahfaz, M. (2024). Analisis Perbedaan Pengungkapan Intellectual Capital Berdasarkan Struktur Kepemilikan (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bei 2021). Accounting Research And Business Journal 1 (2), 43-58, 1(2), 43–58.
Aufa, S., & Santoso, R. (2022). Pemodelan Indeks Harga Properti Residensial Di Indonesia Menggunakan Metode Generalized Space Time Autoregressive. 11(1), 31–44. Https://Ejournal3.Undip.Ac.Id/Index.Php/Gaussian/
Ghafuur, A., Mintarti, S., & Fitria, Y. (2022). Pengaruh Good Corporate Governance Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Ilmu Akuntansi Mulawarman (JIAM), 7(1), 1–15.
Ghozali. (2021). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 26 (10th Ed.). Universitas Diponegoro.
Hastuti, D. B. , & B. R. B. (2020). Analisis Pengaruh Kinerja Keuangan, Leverage, CSR, Dan Keputusan Investasi Ter-Hadap Nilai Perusahaan Dengan GCG Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Periode 2012-2017. Jurnal Ekonomi, Manajemen Dan Perbankan . Journal Of Economics, Management And Banking., 6(2), 90–102.
Intia, L. C., & Azizah, S. N. (2021). Pengaruh Dewan Direksi, Dewan Komisaris Independen, Dan Dewan Pengawas Syariah Terhadap Kinerja Keuangan Perbankan Syariah Di Indonesia. Jurnal Riset Keuangan Dan Akuntansi, 7(2), 46–59. Https://Doi.Org/10.25134/Jrka.V7i2.4860
Khairina Praningrum Endang Mardiati, A. (N.D.). Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan (Studi Empiris Pada Perusahaan Terlisting Bursa Efek Indonesia Yang Termasuk Dalam Corporate Governance Perception Index (CGPI) Tahun 2011-Tahun 2013).
Laksmanta, A. M. G., & Rachmawati, T. (2023). Pengaruh Good Corporate Governance, Sales Growth Dan Firm Size Terhadap Kinerja Keuangan. Jurnal Ilmiah Manajemen, Bisnis Dan Kewirausahaan, 3(2), 71–82. Https://Doi.Org/10.55606/Jurimbik.V3i2.453
Listiana, I. (2024). Analisis Economic Value Added (EVA) Dan Return On Asset Sebagai Alat Mengukur Kinerja Keuangan Pada Salah Satu Bank BUMN Terdaftar Di Bursa Efek Indonesia Periode 2019–2023. Accounting Research And Business Journal , 2(1), 56–67.
M Yamin, Y. R. (2024). Pengaruh Kepemilikan Manajerial, Leverage, Growth Opportunities Dan Financial Distress Terhadap Konservatisme Akuntansi Pada Perusahaan Manufaktur Sektor Barang Konsumsi. Accounting Research And Business Journal , 1(2), 1–17.
Sugiyono. (2021). Metode Penelitian Kuantitatif, Kualitatif Dan Kombinasi (Mixed Methods) (10th Ed.). CV.Alfabeta.
Tilam, S. T. Dkk. (2023). Pengaruh Good Corporate Governance Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019. Accounting Research And Business Journal, 1(Agustus).
Widjayanti, I., Maghfiroh, I. H., Ekonomi, F., & Bisnis, D. (2024). Pengaruh Good Corporate Governance (GCG) Dan Corporate Social Responsibility (CSR) Terhadap Nilai Perusahaan Dien Noviany Rahmatika. Jurnal Inovasi Ekonomi Syariah Dan Akuntansi (JIESA), 1(4). Https://Doi.Org/10.61132/Jiesa.V1i4.303
Unduhan
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2025 Michellia Aryanti, Ida Adhani, Rida Justin
Artikel ini berlisensi Creative Commons Attribution 4.0 International License.
JURNAL ILMIAH RAFLESIA AKUNTANSI (JIRA) is licensed under a 