Analisis Fakto-Faktor Yang Mempengaruhi Good Corporate Governance Pada Perusahaan Sub Sektor Perbankan Yang Terdaftar di Bursa Efek Indonesia
Main Article Content
Abstract
Good Corporate Governance can be interpreted as a system, process, and a set of rules governing the relationship between various parties that are in the sense of a stakeholder, in the case of a narrow relationship between shareholders, the board of Directors, and the Board of Commissioners achieving the company's objectives. There are five principles in Good Corporate Governance (GCG), namely transparency, accountability, responsiveness, independence, and equality. This research aims to test the influence of the company's characteristics on Good Corporate Governance (GCG). The formulation of the problem in this research is how the influence of profitability, leverage, managerial ownership, and institutional ownership of Good Corporate Governance is. This research analyzes the characteristics of the company as a factor affecting Good Corporate Governance (GCG). The characteristics of the company are divided into several variables namely profitability, leverage, managerial ownership, and institutional ownership. The population in this research is a banking sub-sector company listed on the Indonesian stock exchange in 2015-2017. The sampling method in this study is purposive sampling. Based on sample determination, 5 companies are acquired. The analytical techniques used in this research are data analysis methods. The results showed that profitability, leverage, managerial ownership, institutional ownership has an effect on Good Corporate Governance.
Article Details
References
Brigham. 2010. Dasar-Dasar Manjemen Keuangan. Salemba Empat : Jakarta
Boediono, Gideon Setyo Budiwitjaksono. 2005. Kualitas Laba, Studi: Pengaruh Mekanisme Corporate Governance dan Dampak Manajemen Laba Dengan Menggunakan Analisis Jalur. Simposium Nasional Akuntansi VIII. Solo
Dhian Indah Astanti. 2015. Good Corporate Governance Pada Perusahaan Asuransi, Edisi Revisi. Semarang: Semarang University Press Kaihatsu, T.S. 2006. Good Corporate Governance dan Penerapannya di Indonesia. Jurnal Manajemen dan Kewirausahaan.
Effendi, Muh Arief. 2009. The Power of Good Corporate Governance Teori dan Implementasi, Edisi Dua. Salemba Empat : Jakarta
Hary, 2017. Kajian Riset Akuntansi Mengulas Berbagai Hasil Terkini Dalam Bidang Akuntansi dan Keuangan. PT Grasindo : Jakarta
Heriyatno dan Eno. 2013. Komponen dan Bobot Dari Kriteria dan Indikator Tata Kelola Perusahaan Kehutanan.
Irmawati. 2016. Analisis Faktor-faktor yang Mempengaruhi Good Coperate Governance Pada PT Adira Dinamika Multi Finance Tbk Cabang Makassar.
Ida Mulyati, Noor Hikma dan Ayu Oktaviani. 2016. Faktor-faktor yang mempengaruhi luas pengungkapan Good Corporate Governance dalam laporan tahunan BUMN yang terdaftar di Bursa Efek Indonesia. Jurnal Prosiding Nasional Asbis, Politeknik Negeri Banjarmasin.
Jensen & Meckling 1976. Theory of The Firm: Managerial Behavior Agency Cost, and Ownership Structure. Jurnal of Financial Economics, Vol 3, No 4
Setiawan. 2012 Pengaruh Kaakteristik Perusahaan Terhadap Implementasi Good Corporate Governance. Skripsi S1. Akuntasi Universitas Kristen Satya Wacana Salatiga.
Sartono, R. Agus. 2010. Manajemen Keuangan. Yogyakarta : BPFE