PENGARUH DEWAN DIREKSI, KOMITE AUDIT, KEPEMILIKAN INSTITUSIONAL DAN PENERAPAN PRINSIP GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi pada Perusahaan yang ikutdalamPemeringkatanCorporate Governance Perception IndexPeriode 2011-2014)
Abstract
This study aimed to examine the effect of the board of directors, audit
committee, institutional ownership and application of the principles of good
corporate governance of the company's financial performance as measured by
return on equity. This research is classified in secondary research. The sampling
method in this research was determined by purposive sampling method and
during the study period 2011-2014 the companies listed in the rating of corporate
governance perception index in order to obtain a sample of 9 companies with the
data amount of 36 data. The analytical method used in this research is multiple
linear analysis and to test the level of significance using the F test and t test were
processed with SPSS 22.
The results of this study indicate that the board of directors and the
application of the principles of good corporate governance has no effect on
financial performance as measured by return on equity. While the audit committee
and institutional ownership has the effect of financial performance as measured
by return on equity.