PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

This research aimed to examine the effect of the audit committe, independent commissioner, and managerial owership. Meanwhile,the dependent variable was financial performance which was measured by ROA (Returnt On Assets). The research was quatitative. Moreover, the population was banking companies listed on the Indonesia Stock Exchange (IDX) during 2018-2021. Furthermore, the data collection technique used purposive sampling. The data were secondary, in the form of annual reports and financial statements during 2018-2021. The data analysis technique used multiple linear regression. The result showed that (1) the audit committe had a positive but insignificant effect on the financial perfomance of banking companies listed on IDX. It meant that the committe affected the financial perfomance; (2) the independent commissioner had a significantly positive effect on the financial perfomance of banking companies listed on IDX. This meant that the commissioner had an insignificant effect on financial perfomance, and (3) managerial ownership had a significantly positive effect on the financial perfomance of banking companies listed on IDX. In other words, the ownership had a significant effect on financial perfomance.