良好公司治理对 2011-2013 年在印度尼西亚证券交易所上市的制造业公司财务业绩的影响

Devi Natania, Yohana Kus Suparwati, Muhammad Yusuf
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引用次数: 0

摘要

本研究旨在确定良好公司治理(包括机构所有制、董事会结构、审计委员会、审计质量、经理所有制、董事会规模、董事会专员)对以投资回报率衡量的财务业绩的影响。本研究采用建议性抽样方法,以 2011 年至 2013 年期间在印尼证券交易所上市的 16 家公司为样本。结果显示,机构所有制董事会结构、审计质量和董事会规模对以投资回报率衡量的公司财务业绩有积极影响。同时,其他检验结果表明,审计委员会、经理所有制和董事会规模对以投资回报率衡量的公司财务绩效没有影响。
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 ON THE FINANCIAL PERFORMANCE OF MANUFACTURING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE IN 2011-2013
This study aims to determine the effect of Good Corporate Governance consisting of Institusional Ownership, Board Structure, Audit Committees, Audit Quality, Managerial Ownership, Board Size, Board Commissioners to Financial Performance as measured by ROA. Sampling method in this study using proposive sampling with a sample of 16 companies listed on the Indonesian Stock Exchange in the period is 2011 until 2013. The result show that Institutional Ownership Board Structure, Audit Quality, and the size of the Board of Commissioners positive effect on the company's Financial Performance as measured by ROA. Meanwhile, other test result showed that the Audit Committee, Managerial Ownership and the size of the Board of directors does not affect the company’s Financhial Performance as measured by ROA.
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