PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN KELUARGA DI INDONESIA
DOI:
https://doi.org/10.12928/fokus.v10i1.1814Keywords:
Mechanism of Corporate Governance, Financial Performance, Family CompaniesAbstract
This study discusses the application of corporate governance to the performance of family companies in Indonesia. The relationship of corporate governance in this study was proxied with an independent board of commissioners, the size of the board of directors, and the size of the audit board. The measurement of the financial performance of this study uses Return On Assets (ROA) with a sample of research companies listed on the Indonesia Stock Exchange in the 2014-2018 period.
The sampling method in this study uses purposive sampling and data analysis using multiple linear regression with the help of SPSS 21.
The results of data analysis, the proportion of independent commissioners and the size of the board of directors had a significant positive effect on the variable size of the audit board not having a significant effect.
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Sugiyono, (2006), Metode Penelitian Bisnis, Cetakan keenam, Penerbit Alfabeta, Bandung
Sama’ni. 2008. Pengaruh Good Corporate Governance dan Leverage terhadap Kinerja Keuangan pada Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) tahun 2004 – 2007. Thesis. Semarang: Fakultas Ekonomi Universitas Diponegoro
Sekaredi, Sawitri. 2011. Pengaruh Corporate Governance terhadap Kinerja Keuangan Perusahaan. Fakultas Ekonomi Universitas Diponegoro Semarang, Akses 2, April 2015
Ujiantho, Arif Muh. dan B.A. Pramuka. 2007.“Mekanisme Corporate Governance, Manajemen Laba dan Kinerja Keuangan.â€Simposium Nasional Akuntansi X, IAI , Makasar 2007.
Anderson, R. C., & Reeb, D. M. (2003). Founding-family ownership and firm performance: evidence from the S&P 500. Journal of Finance 58 (3), 1301–1328.
Bank Indonesia. Peraturan Bank Indonesia. Nomor 8/4/PBI/2006 tentang Pelaksanaan Good Corporate Governance.
Boediono, Gideon Sb. 2005. Kualitas Laba: Studi Pengaruh Mekanisme Corporate Governance dan Dampak Manajemen Laba Dengan Menggunakan Analisis Jalur. Simposium Nasional Akuntansi VIII Solo 15 – 16 September 2005.
Cucculelli, M., and G. Micucci (2008). “Family succession and firm performance: Evidence from Italian firms,†Journal of Corporate Finance14, 17-31.
Fama, E. F., & Jensen, M. C. (1983). Separation of Ownership and Control. Journal of Law & Economics 26 (2, 301-325.
Faisal. 2005. Analisis Agency Cost, Struktur Kepemilikan dan Mekanisme Corporate Governance. Jurnal Riset Akuntansi Indonesia, Volume 8, No.2, Hal. 175-190
Ghozali, Imam. 2006 Aplikasi Analisis multivariate dengan Program SPSS . Badan penerbit Universitas Diponegoro, Semarang.
Herawaty, V. 2008. Peran Praktek Corporate Governance Sebagai Moderating Variable dari Pengaruh Earnings Management terhadap Nilai Perusahaan. Jurnal Akuntansi dan Keuangan 10(2): 97-108.
Jensen, M. C. and Meckling, W. H. 1976. Theory of The Firm: Managerial Behavior, Agency Cost and Ownership Structure. Journal of Financial Economics.
Lukviarman, N. 2016. Corporate Governance “Menuju Penguatan Konseptual dan Implementasi di Indonesia, PT Era Adicitra Intermedia, Solo.
Nuryaman. 2008. Pengaruh konsentrasi kepemilikan, Ukuran Perusahaan, dan Mekanisme GCG Terhadap Manajemen Laba. Simposium Nasional Akuntansi XI Pontianak.
Purno, B Listyo. dan Khafid, Muhamad. 2013. Pengaruh Mekanisme Good Corporate Governance terhadap Kinerja Perbankan. Symposium Nasional Akuntansi XVI, 25-28 September 2013. Manado
Sjahdeini, Sutan Remy. 1999. Pengembangan Fungsi Pengawasan Menuju Good Corporate Governance pada Milenium baru. Makalah disajikan pada Seminar yang diselenggarakan Yayasan Pendidikan Internal Auditor (YPAI), Graha Sucofindo, Jakarta pada Tanggal 29 September 1999, tidak diterbitkan.
Sugiyono, (2006), Metode Penelitian Bisnis, Cetakan keenam, Penerbit Alfabeta, Bandung
Sama’ni. 2008. Pengaruh Good Corporate Governance dan Leverage terhadap Kinerja Keuangan pada Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) tahun 2004 – 2007. Thesis. Semarang: Fakultas Ekonomi Universitas Diponegoro
Sekaredi, Sawitri. 2011. Pengaruh Corporate Governance terhadap Kinerja Keuangan Perusahaan. Fakultas Ekonomi Universitas Diponegoro Semarang, Akses 2, April 2015
Ujiantho, Arif Muh. dan B.A. Pramuka. 2007.“Mekanisme Corporate Governance, Manajemen Laba dan Kinerja Keuangan.â€Simposium Nasional Akuntansi X, IAI , Makasar 2007.
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Published
2020-04-02
How to Cite
Christian Santoso, A. R. (2020). PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN KELUARGA DI INDONESIA. Jurnal Fokus Manajemen Bisnis, 10(1), 1–12. https://doi.org/10.12928/fokus.v10i1.1814
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