Published: 2024-07-24

Pengaruh Good Corporate Governance dan Leverage Terhadap Kinerja Keuangan Perusahaan

DOI: 10.35870/emt.v8i3.2889

Khoiri Adha Misfalah, Suyatmin Waskito Adi
  • Khoiri Adha Misfalah: Universitas Muhammadiyah Surakarta , Affiliation name not available , Indonesia
  • Suyatmin Waskito Adi: Universitas Muhammadiyah Surakarta , Affiliation name not available , Indonesia
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Abstract

Financial performance is one form of assessment with the principle of benefits and efficiency in the use of financial budgets, the financial performance of a company can be obtained from the information presented in financial reports in a period, not only seen from the development of stock prices. The company's performance can be measured using Tobin's return on equity and return on assets. This study aims to examine the effect of good corporate governance and leverage on the company's financial performance. The research approach used in this study is to use the associative method with a quantitative approach. The Data used in this study were obtained from the official website of the Indonesia Stock Exchange regarding the annual reports of banking sub-sector companies in 2020-2022. The population in this study is banking companies listed on the IDX for the period 2020-2022. Sample selection in this study using purposive sampling method. The results of this study can be concluded that the board of Commissioners, audit Committee, Board of Directors has no effect on financial performance, while leverage has a significant effect on financial performance.

Keywords

Board of Commissioners ; Board of Directors ; Financial Performance ; Audit Committee ; Leverage

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How to Cite

Misfalah, K. A., & Adi, S. W. (2024). Pengaruh Good Corporate Governance dan Leverage Terhadap Kinerja Keuangan Perusahaan. Jurnal EMT KITA, 8(3), 1133-1144. https://doi.org/10.35870/emt.v8i3.2889
Article Information

This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 8 No. 3 (2024)

  • Section: Articles

  • Published: %750 %e, %2024

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Author Biographies
Khoiri Adha Misfalah
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Universitas Muhammadiyah Surakarta, Kabupaten Sukoharjo, Provinsi Jawa Tengah, Indonesia

Suyatmin Waskito Adi
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Universitas Muhammadiyah Surakarta, Kabupaten Sukoharjo, Provinsi Jawa Tengah, Indonesia

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