良好的公司治理对PT. sun百货公司Tbk的财务业绩的影响。

muslimah islamiah
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引用次数: 0

摘要

摘要本研究旨在实证证明公司治理(董事会、董事会规模、审计委员会)对PT. Matahari百货公司Tbk财务绩效的影响是否存在。本研究的分析方法采用多元线性回归和经典假设检验。本研究使用的样本数量为2009年至2018年期间的10年,采用有目的抽样。本文的研究结果表明:(1)董事会对资产收益率没有显著影响;(2)董事会规模对资产收益率没有显著影响;(3)审计委员会对资产收益率有影响,但不显著。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PADA PT. MATAHARI DEPARTMENT STORE Tbk.
ABSTRACTThis study aims to empirically prove the presence or absence of the influence of corporate governance (Board of directors, Board of Commissioners' Size,and Audit Committee) on financial performance at PT. Matahari department store Tbk. The method of analysis of this study uses multiple linear regression and the classical assumption test. The number of samples used in this study is 10 years in the period 2009 - 2018 taken through purposive sampling. The results of this study indicate that (1) the board of directors not influential significant effect on ROA, (2) the size of the board of commissioners not influential significant effect on ROA, (3) The audit committee is influential and not significant to ROA.
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