PENGARUH GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP PROFITABILITAS

Abstract

This research aimed to examine the effect of Good Corporate Governance which was referred to independent
commisioner, board of director, and audit committee. While, firm size was measured by Ln sales total, and
leverage was measured by Debt to Equity Ratio on the financial performance which was measured by Return
On Asset (ROA). While, the population was Property and Real Estate companies which were listed on
Indonesia Stock Exchange during 2016 – 2018. Moreover, the research was quantitative. Furthermore, the data
collection technique used purposive sampling. In line with, there were 43 Property and Real Estate companies
as sample. Meanwhile, the data were secondary in which published by Indonesia Stock Exchange (IDX) and was
accessed through website i.e www.idx.co.id. In addition, the data analysis technique used multiple linear
regressions. According to the research result, it concluded independent commisioner had negative effect on
financial performance. On the other hand, board of director had positive effect on financial performance. In
contrast, audit committee did not affect financial performance. Likewise, firm size did not affect financial
performance. On the contrary, leverage had negative effect on financial performance.
Keywords: good corporate governance, firm size, leverage, financial performance