PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN

Julita Pinondang Tamba; Agustinus Santosa Adiwibowo

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN

*Julita Pinondang Tamba - Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro, Indonesia

Agustinus Santosa Adiwibowo - Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro, Indonesia

How to cite (IEEE): J. P. Tamba, and A. S. Adiwibowo, "PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN," Diponegoro Journal of Accounting, vol. 10, no. 4, Oct. 2021. [Online]. Retrieved from :

How to cite (APA): Tamba, J. P., & Adiwibowo, A. S. (2021). PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN. Diponegoro Journal of Accounting, 10(4). Retrieved from https://ejournal3.undip.ac.id/index.php/accounting/article/view/32994

How to cite (BCREC): Tamba, J. P., Adiwibowo, A. S. (2021). PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN. Diponegoro Journal of Accounting, 10 (4) Retrieved from https://ejournal3.undip.ac.id/index.php/accounting/article/view/32994

How to cite (Chicago): Tamba, Julita P., and Agustinus S. Adiwibowo. "PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN." Diponegoro Journal of Accounting 10, no. 4 (2021): ##plugins.citationFormats.chicago.noPages## Accessed : April 6, 2025. https://ejournal3.undip.ac.id/index.php/accounting/article/view/32994

How to cite (Vancouver): Tamba JP, Adiwibowo AS. PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN. Diponegoro Journal of Accounting [Online]. 2021 Oct;10(4). Retrieved from: https://ejournal3.undip.ac.id/index.php/accounting/article/view/32994.

How to cite (Harvard): Tamba, J. P., and Adiwibowo, A. S., 2021. PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN. Diponegoro Journal of Accounting, [Online] Volume 10(4). Retrieved from: https://ejournal3.undip.ac.id/index.php/accounting/article/view/32994 [Accessed : 6 Apr. 2025].

How to cite (MLA8): Tamba, Julita Pinondang, and Agustinus Santosa Adiwibowo. "PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN." Diponegoro Journal of Accounting, vol. 10, no. 4, 19 Oct. 2021, ##plugins.citationFormats.mla8.noPages## , https://ejournal3.undip.ac.id/index.php/accounting/article/view/32994. Retrieved : 6 Apr. 2025.

BibTex Citation Data :

@article{DJA32994,
    author = {Julita Pinondang Tamba and Agustinus Santosa Adiwibowo},
    title = {PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN},
    journal = {Diponegoro Journal of Accounting},
  volume = {10},
    number = {4},
    year = {2021},
    keywords = {Corporate Governance, Board of Commisioners, Board of Directors, Institutional Ownership, Managerial Ownership, CFROA},
    abstract = {  This study aims to determine the effects of corporate governance mechanism on the financial performance of manufacturing companies. Financial performance is proxied by Cash Flow Return On Assets (CFROA) as a measure of financial performance based on the company's operations. The corporate governance mechanism is determined by the variables of board of commissioners, board of directors, institutional ownership, and managerial ownership.    This research used manufacturing companies during the 2017-2019 with total sample is 146 samples. Sampling based on purposive sampling method that follows certain criteria(s). Multiple regression analysis is the analysis method used in this research.    The results of this study indicates that effectiveness of Board of Directors and Institutional Ownership have a positive significant effect on CFROA. Beside that, Board of Commisioners and Managerial Ownership have positive and insignificant on CFROA. },
   issn = {2337-3806},    url = {https://ejournal3.undip.ac.id/index.php/accounting/article/view/32994}
}

Refworks Citation Data :

@article{{DJA}{32994}, author = {Tamba, J., Adiwibowo, A.}, title = {PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN}, journal = {Diponegoro Journal of Accounting}, volume = {10}, number = {4}, year = {2021}, url = {https://ejournal3.undip.ac.id/index.php/accounting/article/view/32994} }

Citation Format:

Abstract

This study aims to determine the effects of corporate governance mechanism on the financial performance of manufacturing companies. Financial performance is proxied by Cash Flow Return On Assets (CFROA) as a measure of financial performance based on the company's operations. The corporate governance mechanism is determined by the variables of board of commissioners, board of directors, institutional ownership, and managerial ownership.

This research used manufacturing companies during the 2017-2019 with total sample is 146 samples. Sampling based on purposive sampling method that follows certain criteria(s). Multiple regression analysis is the analysis method used in this research.

The results of this study indicates that effectiveness of Board of Directors and Institutional Ownership have a positive significant effect on CFROA. Beside that, Board of Commisioners and Managerial Ownership have positive and insignificant on CFROA.

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Keywords: Corporate Governance, Board of Commisioners, Board of Directors, Institutional Ownership, Managerial Ownership, CFROA

Article Info

Section: Articles

Language : ID

In Volume 10, Nomor 4, Tahun 2021