The Influences of Corporate Governance Mechanism towards Company’s Financial Performance

Ready Wicaksono (), Dasriyan Saputra () and Hairul Anam ()
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Ready Wicaksono: Sekolah Tinggi Ilmu Ekonomi Balikpapan, East Kalimantan, Indonesia
Dasriyan Saputra: Sekolah Tinggi Ilmu Ekonomi Balikpapan, East Kalimantan, Indonesia
Hairul Anam: Balikpapan University, East Kalimantan, Indonesia

The Audit Financiar journal, 2019, vol. 17, issue 155, 496

Abstract: The aim of this study is to find out whether the board of commissioners, board of independent commissioners, audit committee, managerial ownership, institutional ownership, or auditor type has an influence on company’s financial performance. The method used is double regression analysis. The studied population is involving real estate companies which are registered in BEI (Indonesian Stock Exchange). Then, the sample itself is purposive sampling and the data type used is financial report data. The result shows that the board of commissioners and institutional ownership has significant positive influence toward financial performance; meanwhile, board of independent commissioners, audit committee, managerial ownership, and auditor type has no significant influence on financial performance.

Keywords: board of commissioners; managerial ownership; institutional ownership (search for similar items in EconPapers)
JEL-codes: G34 M42 (search for similar items in EconPapers)
Date: 2019
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