ANALISIS GOOD CORPORATE GOVERNANCE TERHADAP HUBUNGAN KINERJA KEUANGAN DAN NILAI PERUSAHAAN

  • daniel sitorus * Mail universitas sumatera utara, Indonesia
DOI: https://doi.org/10.47065/jamek.v1i2.86
Keywords: universitas sumatera utara

Abstract

Аbstrаk

Jurnal menjelaskan mengenai  dominan Good Corporate Governance yang terdiri dari dua variabel yaitu komite audit dan Dewan Komisaris Independen terhadap nilai perusahaan dan Kinerja Keuangan n yang dihitung menggunakan Return On Assets dan Tobins’Q. Hipotesi Hasil Analisa  pertama menyebutkan  F.sig α (0,000) < 0,05 membuktikan dari variabel Dewan komite audit dan Komisaris Independen signifikan secara bersamaan terhadap Kinerja Keuangan. Hasil pengujian hipotesis kedua diketahui F.sig α (0,000) < 0,05 membuktikan variabel Dewan Komisaris Independen dan Komite Audit signifikan secara simultan terhadap Nilai Perusahaan. Secara parsial variabel Good Corporate Governance signifikan terhadap Kinerja Keuangan dan Nilai Perusahaan.  Adjusted R Square Good Corporate Governance terhadap hubungan Kinerja Keuangan bernilai  sebesar 40,2% sedangkan 59,8% belum dianlisis dan di jelaskan dalam jurnal ini. Adjusted R Square Good Corporate Governance terhadap Nilai Perusahaan  sebesar 51,8% sedangkan 48,2% di Analisa  oleh variabel lain yang belum ada  dalam jurnal ini.

 

Kata Kunci: Good Corporate Governance, Dewan Komisaris Independen, Komite Audit, Kinerja Keuangan, Return On Assets, Nilai Perusahaan, Tobins’Q

References

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Published
2021-05-31
How to Cite
sitorus, daniel (2021) “ANALISIS GOOD CORPORATE GOVERNANCE TERHADAP HUBUNGAN KINERJA KEUANGAN DAN NILAI PERUSAHAAN”, Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK), 1(2), pp. 69-76. doi: 10.47065/jamek.v1i2.86.
Issue
Vol 1 No 2 (2021): Edisi Mei
Section
Articles

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