PENGARUH KUALITAS PENERAPAN GOOD CORPARATE GOVERNANCE TERHADAP KINERJA KEUANGAN

Abstract

This study aims to examine the effect of the quality of good corporate governance implementation on financial performance. This study uses the independent variables of good corporate governance including the size of the board of directors, the size of the board of commissioners, the proportion of women on board of directors, and the proportion of women on board of commissioners. The dependent variable, namely financial performance, uses the Return On Assets (ROA) ratio. The type of research carried out is quantitative research. The population of this study are banks listed on the Indonesia Stock Exchange (IDX). The sampling process used purposive sampling method, namely research sampling using certain criteria. Based on purposive sampling method obtained 39 companies. The research data was used for 5 years, namely 2017 – 2021 so that 195 data were processed. Data analysis technique using multiple linear regression analysis. The results showed that the board of directors and the proportion of women on board of directors had a positive effect on financial performance, while the board of commissioners and the proportion of women on board of directors had no effect on financial performance.