Pengaruh Good Corporate Governance, Ukuran Perusahaan, dan Struktur Modal terhadap Kinerja Perusahaan

  • Richo Anwar Fahrudin Universitas Islam Nahdlatul Ulama Jepara
  • Subadriyah Subadriyah Universitas Islam Nahdlatul Ulama Jepara

Abstrak

This research aims to obtain evidence regarding good Corporate Governance, company size, and capital structure to the performance of manufacturing companies. This analysis uses Independent variables, namely good Corporate Governance, company size, capital structure. The dependent variable is the performance of the company. Determination of samples using purposive sampling methods that aim to make the sample obtained is a representation of the existing population and in accordance with the purpose of the study. The sample selection process is based on criteria. beverage food companies registered with IDX from 2016 - 2018 as many as 64 companies. Based on this calculation there are 50 company data that meet the criteria. Analytical methods are used descriptive statistical tests, classical assumption tests, regression analysis. The results of this study showed that the board of commissioners variables had a positive effect on the company's performance, the board of directors variables negatively affected the company's performance, the company's size variables had no effect on the company's performance.

Referensi

(FCGI), F. for C. G. in I. (2001). Peranan Dewan Komisaris Dan Komite Audit Dalam Pelaksanaan Corporate Governance (Tata Kelola Perusahaan) (2nd Ed.). FCGI.
Arifin. (2005). Peran Akuntan Dalam Menegakkan Prinsip Good Corporate Governance Pada Perusahaan Di Indonesia (Tinjauan Perspektif Teori Keagenan). Fakultas Ekonomi Universitas Diponegoro.
Basri, R. dan. (2004). Penilaian Kinerja dan Organisasi. Gramedia Pustaka Utama.
Bringham, E., & Houston, J. (2006). Dasar-dasar Manajemen Keuangan. Salemba Empat.
Dalton, D. R., C.M.Daily., J.L.Johnson., dan A. E. E. (1999). No TitlNumber of Director and Financial Performance: A Meta Analysis. Academy of Management Journal, 42(6), 674–686.
Deni Darmawati, Khomsiyah, dan R. G. R. (2004). Hubungan Corporate Governance dan Kinerja Perusahaan. Jurnal Riset Akuntansi Indonesia, 8.
Development, O. for E. C. and. (2004). OECD Principles of Corporate Governance 2004. The OECD Paris.
Eisenberg, T., Sundgren, S., Wells, M. T. (1998). Larger Board Size and Decreasing Firm Value in Small Firms. Journal of Financial Economics 48, 35- 54. Forum for Corporate Governance in Indonesia.
Gray, S. J. and L. H. R. (2009). International Accounting and Multinational Enterprises. John Wiley&Sons,Inc.
Halim, A. dan S. (2007). Manajemen Keuangan (Dasar-Dasar Pembelan-jaan Perusahaan). BPFE.
Hanafi, M. M. . (2012). Analisis Laporan Keuangan. UPP STIM YKPN.
Hardikasari, E., & Pramudji, S. (2011). Pengaruh Penerapan Corporate Governance Terhadap Kinerja Keuangan Pada Industri Perbankan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2006-2008. Universitas Diponegoro.
Hesti, D. A. (2010). Analisis Pengaruh Ukuran Perusahaan, Kecukupan Modal,Kualitas Aktiva Produktif (Kap), Dan Likuiditas Terhadap Kinerja Keuangan. Universitas Diponegoro Semarang.
Hidayat, R. (2015). Pengaruh Pengelolaan Keuangan Daerah dan Sistem Akuntansi Keuangan Daerah terhadap Kinerja Pemerintah Daerah.
Jensen, M. C. (1993). The Modern Industrial Revolution, Exit and the Failure of Internal Control System. Journal Of Finance, 48(3), 831–880.
Jumingan. (2011). Analisis Laporan Keuangan. PT Bumi Aksara.
Kyereboah-Coleman, A., & Biekpe, N. (2006). The link between corporate governance and performance of the non-traditional export sector: Evidence from Ghana. Corporate Governance. The International Journal of Business in Society, 6(5), 609–623.
Lipton, M., dan J. W. L. (1992). A Modest Proposal for Improved Corporate Governance. The Business Lawyer, 48(1), 59–78.
Sekaredi. (2011). Good courporate governance. Akuntan Publik Indonesia.
Srimindarti, C. (2004). Balanced Scorecard Sebagai Alternatif untuk Mengukur Kinerja. Fokus Ekonomi, 3(1).
Subramanyam, K.R. dan Wild, J. J. (2008). Analisis Laporan Keuangan (Edisi 8). Salemba Empat.
Sujianto, A. E. (2001). Analisis Variabel-variabel yang mempengaruhi struktur keuangan pada perusahaan manufaktur yang go public di bursa efek jakarta. Jurnal Ekonomi Dan Manajemen, 2(2).
Sukmawati, S. (2004). Good Corporate Governance di Sektor Keuangan: Dampak Good Corporate Governance Terhadap Kinerja Keuangan. 8(1).
Uyun, S. (2011). Pengaruh Manajemen Risiko, Ukuran Perusahaan, Dan Leverage terhadap Kinerja Keuangan Perusahaan Pada Perusahaan Manufaktur Yang terdaftar Di Bursa Efek Indonesia. Universitas Airlangga Surabaya.
Walsh, J. P. and J. K. S. (2003). On the Efficiency of Internal and External Corporate Control Mechanism. Academy of Management Review, 115(3), 116.
William, J. C. M. dan M. H. (1976). Thoery of The Firm: Manageril Behavior, Agency Cost and Ownership Structure. Journal of Financial Economics, 305–360.
Yermack, D. (1996). Higher Market Valuation of Companies with a Small Board of Directors. Journal of Financial Economics, 40, 185–211.
Diterbitkan
2020-03-03
Bagian
Articles