ANALISIS GOOD CORPOTARE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN PERTANIAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021
DOI:
https://doi.org/10.35137/jabk.v10i1.29Keywords:
company financial performance, good corporate governance, proportion of institutional ownership, proportion of independent board of commissionersAbstract
This study aims to analyse the effect of corporate governance as measured by the variables of the proportion
of institutional ownership and the proportion of independent members of the board of commissioners
meeting on the company financial performance as measured by return on assets (ROA) and return on
equity (ROE).The population used in this study is an agriculture company listed on the Indonesia Stock
Exchange during 2017-2021. Sampling technique used in this research is purposive sampling method and
obtained 30 samples. This study uses secondary data from annual reports obtained from Indonesia Stock
Exchange (BEI) in the period 2017-2021. The method of analysis used to analyze data is multiple
regression. Based on the results of hypothesis testing in this study, it is evident that (1) the proportion of
institutional ownerships has a negative and significant effect on the ROA. (2) the proportion of independent
members of the board of commissioners positively and significant affects the ROA. (3) the proportion of
institutional ownerships has a negative and significant effect on the ROE. (4) the proportion of independent
members of the board of commissioners positively and doesn’t significant affects the ROE.
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