ANALISIS PENERAPAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP KINERJA PERUSAHAAN (Studi Empiris Perusahaan Sub Sektor Pakan Ternak yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018)

  • Parulian Simanjuntak
  • Lorina Siregar Sudjiman
Keywords: Good Corporate Governance, Board of Directors, Independent Board of Commisioners, Audit Comittee, Return on Asset

Abstract

The aim of this research was to determine the influence of the implementation of good coporate governance on company’s performance. This research used board of directors, proportion of independent board of commisioners, and audit comittee as the indicators. The population were all animal feed sub sector companies listed on Indonesia Stock Exchange (BEI), the sampling method used was purposive sampling. Based on the result of the selection, there are 4 samples of selected companiess which means 20 samples of financial report. This research used secondary data in the form of financial statement (annual report) of company listed on the Indonesia Stock Exchange (BEI). The method used in this research was quantitative descriptive method by using some calculation analysis, such as classic assumption test, correlation coefficient analysis, significance test, coefficient of determination analysis, and linear regression analysis with the help of software SPSS. The result showed that the correlation (r) of each indicator were 0.310, 0.045, and 0.218, which means there was a low correlation between board of directors, proportion of independent board of commisioners, and audit comittee toward return on asset (ROA) where simultaneously GCG has no significant effect on company’s performance.
Article Metrics

References

Edison, dkk. 2016. Manajemen Sumber Daya Manusia. Bandung: Alfabeta
Irma, A. D. 2019. Pengaruh Komisaris, Komite Audit, Struktur Kepemilikan, Size, dan Leverage terhadap Kinerja Keuangan Perusahaan Properti, Perumahan, dan Konstruksi 2013-2017. Jurnal Ilmu Manaje*men Vol 7 Nomor 3 - Jurusan Manajemen Fakultas Ekonomi Universitas Negeri Surabaya.
Kasmir. 2016. Analisis Laporan Keuangan. Jakarta: PT Raja Grafindo Persada.
Komite Nasional Kebijakan Governance. 2010. Pedoman Etika Bisnis Perusahaan. Jakarta: PT Elex Media Komputindo.
Manossoh, H. 2016. Good Corporate Governance Untuk Meningkatkan Kualitas Laporan Keuangan. Bandung: PT Norlive Kharisma Indonesia.
Masitoh, N.S dan Hidayah, N. 2018. Pengaruh Penerapan Good Corporate Governance Terhadap Kinerja Perusahaan (studi empirik pada perusahaan perbankan di BEI tahun 2014 - 2016). Jurnal Tekun, Vol 1 nomor 1.
Peraturan Otoritas Jasa Keuangan Nomor 21/POJK.04/2015 tentang Penerapan Pedoman Tata Kelola Perusahaan Terbuka. Jakarta.
Sadi, Muh. 2016. Hukum Perusahaan di Indonesia. Jakarta: PT Kharisma Putra Utama
Shafira, R.A dan Ghozali, I. 2017. Pengaruh Risiko Audit, Ukuran Perusahaan, dan Manajemen Laba terhadap Audit Fee. Diponegoro Journal of Accounting, Vol. 6 nomor 3.
Sudaryo, dkk. 2017. Keuangan di Era Otonomi Daerah. Yogyakarta. ANDI.
Taco, C dan Ilat, V. 2016. Pengaruh Earning Power, Komisaris Independen, Dewan Direksi, Komite Audit dan Ukuran Perusahaan terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Jurnal EMBA Vol. 4 Nomor 4 Hal 873-874.
https://market.bisnis.com/read/20170731/192/676475/kinerja-semester-i2017-laba-malindo-feedmill-main-turun-8396, diakses 2 April 2020 pukul 9.30 WIB
Published
2020-07-05
How to Cite
Simanjuntak, P., & Sudjiman, L. (2020). ANALISIS PENERAPAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP KINERJA PERUSAHAAN (Studi Empiris Perusahaan Sub Sektor Pakan Ternak yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2018). Jurnal Ekonomis, 13(2), 64-78. Retrieved from https://jurnal.unai.edu/index.php/jeko/article/view/2344