Analisis Pengaruh Good Corporate Governance, Ukuran Perusahaan, Dan Leverage Perusahaan Terhadap Kinerja Keuangan (Studi Pada Perusahaan Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2022)
Abstract
This study aims to determine the effect of good corporate governance, company size and leverage on financial performance. Financial performance. The object of this research is food and beverage companies in the 2018-2022 period listed on the Indonesia Stock Exchange. Period 2018-2022 which are listed on the Indonesia Stock Exchange. Mechanism of good .Corporate governance mechanism is proxied by the board of commissioners and independent commissioners, company size as measured by total assets, and leverage as measured by total assets. Independent commissioners, company size as measured by total assets, and leverage as measured by Debt to Equity Ratio (DER). Measured by Debt to Equity Ratio (DER) and financial performance measured by Return On Asset (ROA). With Return On Asset (ROA). This type of research is quantitative research. Associative research. The sample used in this study was obtained using. Using purposive sampling method based on predetermined criteria, namely from food and beverage companies. Criteria, namely from food and beverage companies with a population of 15 companies. Company. The number of samples in this study was 75. Method used in this study is multiple linear regression analysis using the SPSS version 26 program. Using the SPSS version 26 program. The results showed that. The board of commissioners variable has a positive and significant effect on financial performance, the independent commissioner variable has a positive and significant effect on financial performance. Financial performance, the independent commissioner variable has a positive and significant influence on financial performance, the company size variable has a positive and significant influence on financial performance. On financial performance, the company size variable has a negative and insignificant effect on financial performance, the and insignificant effect on financial performance, the leverage variable has a positive and significant. Positive and significant effect on financial performance, and the variable board of commissioners, independent commissioners, company size has a negative and insignificant effect on financial performance. Commissioners, independent commissioners, company size and leverage simultaneously have an influence on financial performance
References
Fajaryani, Ni Luh. Suryani, Elly.(2018). Struktur Modal, Likuiditas, dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan. Jurnal Riset Akuntansi KontemporerVolume 10, No 2, Oktober 2018, Hal. 74-79 ISSN 2088-5091.
Makhdalena, M. 2018. Pengaruh Blockholders Ownership, Firm Size dan Leverage Terhadap Kinerja Keuangan Perusahaan. EKUITAS (Jurnal Ekonomi dan Keuangan) 18(3): 277-292.
Sianturi, M. W. E. 2015. Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Manufaktur Sektor Industri Barang Konsumsi di BEI. Jurnal Ilmu Administrasi Bisnis 3(2): 282-295.
Tama, Riska Agustin and , Dr. Zulfikar, S.E., M.Si. (2023) : Pengaruh Corporate Governance, Ukuran Perusahaan, dan Leverage Terhadap Kinerja Keuangan dengan Kualitas Laba Sebagai Variabel Moderasi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020. Skripsi thesis, Universitas Muhammadiyah Surakarta.
Jensen, M. C. dan W. H. Meckling. 1976. Theory of the firm: Managerial Behavior, Agency Cost and Ownership Structure. Journal of Financial Economic 3(4): 305-360.
Ichsan, R. (2013). Teori Keagenan (Agency Theory). https://bungradhy.wordpress.com/2013/01/12/Teori-Keagenan-Agency-Theory/
Puspitasari, Filia dan Endang Ernawati.2010. Pengaruh Mekanisme Corporate Governance Terhadap Kinerja Keuangan.Jurnal Manajemen Teori dan Terapan. Tahun 3, No. 2, Agustus 2010
Mangkunegara, A. A.2007. Manajemen sumber daya manusia perusahaan. Bandung: Remaja Rosdakarya.
Gunarsih, Tri. 2003, Struktur Kepemilikan Sebagai Salah Satu Alat Mekanisme Corporate Governance. Kompak 8, hlm. 155-172
Sartono, A. 2010. Manajemen Keuangan Teori dan Aplikasi (Edisi 4). Yogyakarta: BPFE.
Sumarjo, Hendro. (2010), Pengaruh Karakteristik Pemerintah Daerah terhadap Kinerja Keuangan Pemerintah Daerah. Skripsi Fakultas Ekonomi Universitas Sebelas Maret Surakarta
Islamiati, Widia. (2023). Belum pulih sepenuhnya, ini tantangan industri mamin pada 2023. Diakses pada 23 Juli 2023 dari https://ekonomi.bisnis.com/read/20230212/257/1627185/belum-pulih-sepenuhnya-ini-tantangan-industri-mamin-pada-2023
