良好的公司治理和杠杆对财务表现的影响(北注册制造公司的研究)

Nita Agustina, Kartin Aprianti
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引用次数: 2

摘要

本研究的目的是解释良好的公司治理和杠杆对财务绩效的影响有多大。数据是在2016-2020年期间通过随机抽样从印度尼西亚证券交易所上市的6家水泥细分行业公司中收集的。采用多元线性分析作为分析方法。然后用部分T检验和同时F检验对假设进行检验,决定系数为5%显著性水平。独立专员的管理监督对财务绩效没有显著影响。一个公司有多少个审计委员会或至少有多少个审计委员会对财务业绩没有显著影响。低杠杆对财务绩效有显著影响。然而,基于同时审查,独立专员,审计委员会和杠杆的组合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。
Pengaruh Good Corporate Governance dan Leverage terhadap Kinerja Keuangan (Studi pada Perusahaan Manufaktur yang terdaftar di BEI)
Purpose of this study to explain how much influence good corporate governance and leverage can affect financial performance. Data was collected bt targeting random sampling from 6 cemen sub-sector companies listed on the Indonesian Stock Exchange between 2016-2020. Multiple linear analysis was used as the analytical method. then tested the hypothesis with a partial T test and simultaneous F test with the determinant coefficient with a significance level of 5%. Management supervision carried out by independent commissioners does not a significant impact on financial performance. Many or at least the number of audit committees in a company does not significant impact on financial performance. low leverage has a significant impact on financial performance. However based on a simultaneous reviews, the combination of independent commissioners, audit committees and leverage has a significant impact  on financial performance.
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