良好公司治理实施和公司规模对财务绩效的影响:来自印尼银行业的证据

Muhammad Iqbal Juliansyah, Bulan Oktrima
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引用次数: 0

摘要

本研究旨在确定由独立董事会、董事会、审计委员会、机构所有权和公司规模所代表的良好公司治理对2018-2020年期间在印度尼西亚证券交易所上市的银行公司财务绩效的影响。采用的抽样方法是有目的的抽样方法,为了获得17个样本银行3年的观察,从印尼证券交易所网站下载。数据分析技术为面板数据回归,使用Eviews 9.0版本程序。部分独立董事、审计委员会、公司规模变量对财务绩效没有显著影响。然而,董事会和机构所有权变量对财务绩效有显著影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Influence of Good Corporate Governance Implementation and Company Size on Financial Performance: Evidence from Indonesian Banking
This study aims to determine the effect of good corporate governance as proxied by an independent board of commissioners, board of directors, audit committee, institutional ownership and firm size on the financial performance of banking companies listed on the Indonesia Stock Exchange for the period 2018-2020. The sampling method used is purposive sampling method, in order to obtain 17 sample banking for 3 years of observation which were downloaded from the Indonesia Stock Exchange website. The data analysis technique is panel data regression with the Eviews version 9.0 program. Partially, the Independent Board of Commissioners, Audit Commitees, Company Size variables have no significant effect on financial performance. However, the Board of Directors and Institutional Ownerships variables have significant effect on Financial Performance.
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