PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN DI BEI

Abstract

Banking within the financial world has a very crucial role in fulfilling the growth of the national economy. Moreover, higher money fluidity and a free market provide banking as a trade essential part of trade since it has an intermediate function. The research was quantitative. Furthermore, the population was 44 banking companies that were listed on IDX during 2016-2021. In line with that, there were 9 banking companies as the sample. Additionally, the data were secondary, in form of financial statements through GIBEI and the website (www.idx.co.id). In addition, the data analysis technique used multiple linear regression with SPSS 25. The hypothesis test result concluded that (1) managerial ownership had a significantly positive effect on financial performance, (2) the audit committee had a positive but insignificant effect on financial performance, and (3) the commissioner board had a positive but insignificant effect on financial performance.