Pengaruh Corporate Governance, Ukuran Perusahaan, dan Leverage Terhadap Kinerja Keuangan perusahaan di Bursa Efek Indonesia (Studi Kasus Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesioa Periode 2013-2017)

  • Fitri Wahyuni Universitas sarjanawiyata tamansiswa
  • Teguh Erawati Universitas Sarjanawiyata Tamansiswa

Abstract

This research aims to determine the effect of corporate governance, company size, and leverage on the company's financial performance. This research was conducted at manufacturing companies listed on the Indonesia stock exchange for the period 2013-2017. The analytical method used is multiple linear regression supported by the T test, and the F Test and the classic assumption test which consists of normality, multicollinearity, and heteroscedasticity tests.


Based on the results of the study show


that the multiple linear regression equation on the variable is KK = 0.126- 0.032 INS + 0.021MA N– 0.015UP-0.016 LEV + ε . This means that institutional ownership, managerial ownership, company size and leverage negatively affect the company's financial performance. The results of this study are suggested to use other factors beyond the variables of this study which can be used to explain the assessment of the company's financial performance to the fullest.

Published
2019-05-01
How to Cite
WAHYUNI, Fitri; ERAWATI, Teguh. Pengaruh Corporate Governance, Ukuran Perusahaan, dan Leverage Terhadap Kinerja Keuangan perusahaan di Bursa Efek Indonesia (Studi Kasus Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesioa Periode 2013-2017). Jurnal Akuntansi Pajak Dewantara, [S.l.], v. 1, n. 2, p. 113 - 128, may 2019. ISSN 2656-1395. Available at: <http://jurnalfe.ustjogja.ac.id/index.php/jap/article/view/895>. Date accessed: 16 dec. 2019. doi: https://doi.org/10.24964/japd.v1i2.895.