PENGARUH KEPEMILIKAN INSTITUSIONAL, PROPORSI DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT, STRUKTUR MODAL, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP KINERJA KEUANGAN (Studi Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di BEI Tahun 2011 – 2015)

Ayu Nur Aini, Edi Budi Santoso, Isnani Isnani

Abstract


Financial performance is the determination of certain measures that can measure
the success of a company in generating profits. This study aims to analyze the influence of
good corporate governance (consisting of institutional ownership, the proportion of
independent board of commissioner, audit committee), capital structure, firm size and
leverage to financial performance in manufacturing industry of consumer goods industry
listed on BEI 2011 - 2015.
The sample of this research is manufacturing company of consumer goods industry
sector listed in BEI 2011 - 2015. Financial statement data obtained from annual report of
each company obtained from the official website of Indonesia Stock Exchange
(www.idx.co.id) and Indonesian Capital Market Directory (ICMD). Sampling method used is
purposive sampling. While the method of analysis used is the method of multiple linear
regression analysis. The result of hypothesis testing shows that institutional ownership affects
the financial performance. The proportion of independent board of commissioners, audit
committee and capital structure has no effect on financial performance. While the size of the
company affect the financial performance. And leverage affect the financial performance.
Keywords: Good Corporate Governance, Institutional Ownership, Proportion of
Independent Board of Commissioners, Audit Committee, Capital Structure,
Company Size, Leverage, Financial Performance.


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