PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2020-2022

Authors

  • Dyah Ayu Aprilia Pramesti Institut Bisnis Muhammadiyah Bekasi
  • Ria Fitria Andriani Institut Bisnis Muhammadiyah Bekasi

DOI:

https://doi.org/10.53990/balancing.v5i2.546

Keywords:

Board of Directors, Audit Committee, Financial Performance

Abstract

Estimates of company growth and development will be outlined in the financial performance evaluation. Check the company’s financial reports issued by the company in order to ensure the financial performance of the business. Responsibility, accountability, independence and fairness are characteristics of good corporate governance. According to the world bank, Good Corporate Governance (GCG) is defined as a series of legal requirements that can improve an organization’s ability to use its resources to obtain long-term economic benefits and sustainability for shareholders and society as a whole. The intent of the research is to ascertain how the implementation of Good Corporate Governance affects financial performance. The sample for this research was 36 companies due to the use of purposive sampling with certain criteria. Return On Assets (ROA) is used to evaluate financial performance. Based on research findings, the audit committee and board of directors have an influence on financial performance.

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Published

2025-08-29