PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN BADAN USAHA MILIK NEGARA YANG TERDAFTAR DI BEI PERIODE 2019 - 2021

Marisha Khanida; Tituk Diah W

doi:10.37112/bisman.v5i2.2048

Authors

Marisha Khanida Fakultas Ekonomi Universitas Islam Majapahit
Tituk Diah W Fakultas Ekonomi Universitas Islam Majapahit

DOI:

https://doi.org/10.37112/bisman.v5i2.2048

Keywords:

Independen Board of Commisioner, Audit Committee, Ownership, Financial Performance, BUMN

Abstract

The purpose of this study are to examine the effect of independent board of commissioners, audit committee, managerial ownership, public ownership, and government ownership on financial performance using agency theory. This research uses quantitative methods. The subject of this study is BUMNcompanies, with the study population being all BUMN companies listed on the Indonesia Stock Exchange.This research is classified as quantitative research. The type of data used is secondary data in the form of annual financial statements of BUMN companies listed on the Indonesia Stock Exchange in the period 2019-2021. The technique used for sampling is the purposive sampling method and the method used for hypothesis testing is multiple linear regression analysis. The results showed that the independent commissioner variable had a significant positive effect on the company's financial performance, the audit committee had a significant positive effect on the company's financial performance, managerial ownership had no significant positive effect on the company's financial performance, public ownership had a significant positive effect on the company's financial performance, and government ownership significant positive effect on the company's financial performance.

References

Abu Haija, A. A., & Alrabba, H. M. (2017). Relationship between ownership structure and financial performance. Corporate Ownership & Control, 14(3), 393–398. https://doi.org/10.22495/cocv14i3c2art13

Agoes, S., & Ardana, I. C. (2018). Etika Bisnis dan Profesi Tantangan Membangun Manusia Seutuhnya (A. Kuswanto (ed.); Revisi). Salemba Empat.

Aprianingsih, A., & Yushita, amanita N. (2016). Pengaruh Penerapan Good Corporate Governance, Struktur Kepemilikan, dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perbankan. Jurnal Profita, 11 (2)(5), 1–16. https://eprints.uny.ac.id/31985/

Arifulsyah, H. (2016). Pengaruh Proporsi Kepemilikan Publik Terhadap Kinerja Keuangan Perusahaan , Dengan CSR Disclosure Sebagai Variabel Moderating. Jurnal Akuntansi Keuangan Dan Bisnis, 9(November), 58–67.

CNN Indonesia. (2019, April). Kronologi Kisruh Laporan Keuangan Garuda Indonesia. https://m.cnnindonesia.com/ekonomi/20190430174733-92-390927/kronologi-kisruh-laporan-keuangan-garuda-indonesia

Dewi, P. P. E. R., & Tenaya, A. I. (2017). Pengaruh GCG dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perbankan di BEI Periode 2013-2016. E-Jurnal Akuntansi Universitas Udaya, 21, 310–329.

Eforis, C. (2017). Pengaruh Kepemilikan Negara dan Kepemilikan Publik Terhadap Kinerja Keuangan BUMN (Studi pada Perusahaan BUMN yang Go PUblic Pada Tahun 2012 – 2015) Chermian. Ultima Accounting, 9(1), 18–31.

El-chaarani, H. (2014). The impact of corporate governance on the performance of lebanese banks. The International Journal of Business and Finance Research, 8(5), 35–46.

Ernawati, E., Sochib, & Ula, Fa. (2019). Pengaruh Ukuran Perusahaan dan Stuktur Kepemilikan Publik Terhadap Kinerja Keuangan pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di BEI. Jurnal Riset Akuntansi, 1, 77–87.

Fahmi, I. (2011). Analisis Laporan Keuangan. alfabeta.

Fahmi, I. (2018). Analisis Kinerja Keuangan. alfabeta.

Ghozali, imam. (2018). Aplikasi Analisis Multivariete Dengan Program IBM SPSS 25 (Edisi 9). In Universitas Diponegoro. https://doi.org/https://doi.org/10.3929/ethz-b-000238666

Ghozali, I. (2011). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 19 (edisi kelima). In Aplikasi Analisis Multivariate dengan program SPSS. https://doi.org/10.9744/jmk.10.2.pp. 124-135

Hunardy, N., & Tarigan, J. (2017). Pengaruh Kepemilikan Pemerintah Terhadap Kinerja Keuangan Melalui Dewan Komisaris Independen Sebagai Variabel Intervering. Business Acounting Rivew, 5, 601–612.

Indarwati, P., Tinggi, S., & Ekonomi, I. (2015). Analisis Pengaruh Struktur Kepemilikan. 6, 104–119.

Irawati, N., Maksum, A., Sadalia, I., & Muda, I. (2019). Financial performance of indonesian’s banking industry: the role of good corporate governance, capital adequacy ratio, non performing loan and size. International Journal of Scientific and Technology Research, 8(4), 22–26.

Jensen, C., & Meckling, H. (1976). Theory of The Firm: Managerial Behavior, Agency Cost and Ownership Structure I . Introduction and summary In this paper WC draw on recent progress in the theory of ( 1 ) property rights , firm . In addition to tying together elements of the theory of e. Journal Od Financial Economics, 3, 305–360.

Kasmir. (2016). Analisis Laporan Keuangan (9th ed.). PT RajaGrafindo Persada. Lukviarman, N. (2016). Corporate Govenance (R. N. Hamidawati (ed.)). PT Era Adicitra Intermedia.

Masitoh, N. S., & Hidayah, N. (2018). Pengaruh Penerapan Good Corporate Governance Terhadap Kinerja Perusahaan (Studi Empirik Pada Perusahaan Perbankan di BEI tahun 2014 – 2016). TEKUN: Jurnal Telaah Akuntansi Dan Bisnis, 9(1), 49–59. https://doi.org/10.22441/tekun.v8i1.2596

Naimah, Z., & Hamidah. (2017). The Role of Corporate Governance in Firm Performance. SHS Web of Conferences, 34, 1–5. https://doi.org/10.1051/shsconf/20173413003

Ningsih, R. W., Diana, N., & Junaidi. (2019). Pengaruh Good Corporate Governance dan Struktur Perusahaan Terhadap Kinerja Perusahaan. E-Jra, 08(02), 1–13.

Putra, B. P. D. (2015). Pengaruh Dewan Komisaris, Proporsi Komisaris Independen, Terhadap Kinerja Perusahaan. Jurnal Manajemen Teori Dan Terapan, 8(2), 70–85.

Rahmawati, N. B., & Handayani, R. S. (2017). Analisis Pengaruh Karakteristik Corporate Governance Terhadap Kinerja Perusahaan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia periode 2010-2014). 6(3), 26–37.

Saifi, M. (2019). Pengaruh Corporate Governance dan Struktur Kepemilikan Terhadap Kinerja Keuangan Perusahaan.Jurnal Profit (13)02, 1–11.

Sarafina, S., & Saifi, M. (2015). Pengaruh Good Corporate Governance dan Kinerja Perusahaan

Terhadap Nilai Perusahaan (Studi Pada Badan Usaha Milik Negara Yang Terdaftar Di Bursa Efek Indonesia Tahun 2010-2013). Jurnal Administrasi Bisnis, 25(1), 108–117.

Subramanyam, K. R., & Wild, J. J. (2014). Analisis Laporan Keuangan (Tim Salemba Empat (ed.); 10th ed.). Salemba Empat.

Sugianto, D. (2019, July). Kinerja Keuangan Garuda saat Masih “Kinclong.” Detik. https://m.detik.com/finance/bursa-dan-valas/d-4640293/kinerja-keuangan-garuda-indonesia-saat-masih-kinclong

Sugiyono. (2018). Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif dan R&D. Alfabeta.

Sundana, I. M. (2015). Teori dan PraktikManajemen Keuangan Perusahaan (N. I. Sallama (ed.); 2nd ed.). Erlangga.

Sunday, A., Turyahebwa, A., ERICK, M., Byamukama, E., & Tukei, M. (2017). Ownership Structure and Financial Performance of Companies in Uganda. Journal for Studies in Management and Planning, 3(13), 81–97.

Suwardjono. (2014). Teori Akuntansi Perekayasaan Pelaporan Keuangan (3rd ed.). BPEE-YOGYAKARTA.

Tertius, M. A., & Christiawan, Y. J. (20019). Pengaruh Good Corporate Governance terhadap Kinerja Perusahaan pada Sektor Keuangan. Jurnal ASET (Akuntansi Riset), 1(1), 1. https://doi.org/10.17509/jaset.v1i1.8907

Ula, F., Sochib, & Ermawati, E. (2018). STIE Widya Gama Lumajang. 1(1), 670–678. Wardani, F. P. (2017). Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2011-2015). Jurnal Kajian Bisnis, 25(2), 226–234.

Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Badan Usaha Milik Negara Yang Terdaftar Di Bei Periode 2019 - 2021

Authors

DOI:

Keywords:

Abstract

References

Downloads

Published

Issue

Section

License

Current Issue

Make a Submission