Pengaruh Good Corporate Governance Terhadap Kinerja Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia

Sari

This study aims to determine the effect of institutional ownership, the proportion of independent commissioners, and audit committees on the financial performance of companies listed on the Indonesia Stock Exchange. The population in this study are all commercial banks listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling technique, namely 18 companies. The data collection technique used is documentation. The data analysis technique used is descriptive statistical analysis, classical assumption test, multiple linear regression analysis, and hypothesis testing. The results of this study indicate that institutional ownership, the proportion of independent commissioners, and the audit committee simultaneously have a significant effect on financial performance. In addition, institutional ownership, the proportion of independent commissioners, and the audit committee partially have a significant effect on financial performance. And the audit committee dominant influence on financial performance.

Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan institusional, proporsi dewan komisaris independen, dan komite audit terhadap kinerja keuangan perusahaan yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini yaitu seluruh bank umum yang terdaftar pada Bursa Efek Indonesia. Teknik pengambilan sampel menggunakan teknik purposive sampling, yaitu 18 perusahaan. Teknik pengumpulan data yang digunakan adalah dokumentasi. Teknik analisis data yang digunakan adalah analisis statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda, dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa kepemilikan institusional, proporsi dewan komisaris independen, dan komite audit secara simultan berpengaruh signifikan terhadap kinerja keuangan. Selain itu, kepemilikan institusional, proporsi dewan komisaris independen, dan komite audit secara parsial berpengaruh signifikan terhadap kinerja keuangan. Serta komite audit dominan berpengaruh terhadap kinerja keuangan.

Keywords:

Institutional Ownership; Board of Commissioners; Audit Committee.