PENGARUH GOOD CORPORATE GOVERNANCE TERAHADAP KINERJA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

Financial performance describes the results of management of company resources carried out by management to generate profits. Factors that influence financial performance include good corporate governance. The aims of this research are to: (1) examine the influence of managerial ownership on mining company performance; (2) examine the influence of an independent board of commissioners on mining company performance; and (3) examine the influence of the audit committee on mining company performance. This research uses a type of causality research with a quantitative approach. The sample used in this research is mining companies listed on the Indonesia Stock Exchange (BEI) in 2018-2021 using a purposive sampling technique. The data collection technique in this research uses the method of documenting the financial reports of mining companies listed on the Indonesia Stock Exchange (BEI) during the 2018-2021 period. The analysis technique in this research uses multiple linear regression analysis. The results of this research show that: (1) Managerial Ownership has a significant effect on Company Performance; (2) The Independent Board of Commissioners has no influence on Company Performance; and (3) the Audit Committee has no influence on Company Performance.