PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN SELAMA PANDEMI COVID-19 DI INDONESIA

Abstract

This research aimed to find out and examine the effect of Good Corporate Governance on companies’ financial performance during the pandemic of Covid-19 of Food and Beverage manufacturing companies that were listed on the Indonesia Stock Exchange (IDX) from 2020-up to 2021. The research was quantitative. The research data was 29 Food and Beverage manufacturing companies that were listed on IDX from 2020-up to 2021. Moreover, the data collection technique used purposive sampling. In line with that, there were 29 companthathich fulfilled the criteria as the sample. Furthermore, as the observartion was done for 2 years, the total sample was 58 data observations. Additionally, the data analysis technique used multiple linear regression. The research result concluded that Good Corporate Governance which referred as to institusional ownership had a positive and significant effect on companies’ financial performance. Meanwhile, Good Corporate Governance which referred to independent commissioners did not affect companies’ financial performance. On the other hand, Good Corporate Governance which referred to the audit committee had a positive effect on companies’ financial performance.