PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP KINERJA KEUANGAN DI PERUSAHAAN (STUDI PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA )

Aristia, - (2025) PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP KINERJA KEUANGAN DI PERUSAHAAN (STUDI PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA ). Skripsi thesis, STIE Bank BPD Jateng.

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Abstract

This study was conducted to test whether the variables good corporate governance (GCG) and leverage have an effect on the company's financial performance. The study population is the manufacturing industry listed on the Indonesia Stock Exchange, and the study period is 2020-2023. The sampling technique is purposive sampling with a total sample of 60 companies. The data analysis technique used in this study is multiple regression analysis technique and data processing using SPSS for Windows. In this study, the good corporate governance (GCG) variable is measured by the board of commissioners, board of directors and audit committee, while the leverage variable is represented by the debt to equity ratio (DER). The company's financial performance is measured by return on assets (ROA). This study concludes that the three GCG variables and the leverage variable simultaneously have a significant effect on the company's financial performance. Partially, the Board of Commissioners and the audit committee have a significant positive effect on the company's financial performance, while the board of directors and leverage do not have a positive effect on the company's financial performance.

Item Type:	Thesis (Skripsi)
Additional Information:	Penelitian ini dilakukan untuk menguji apakah variabel good corporate governance (GCG) dan leverage berpengaruh terhadap kinerja keuangan perusahaan. Populasi penelitian adalah industri manufaktur yang terdaftar di Bursa Efek Indonesia, dan periode penelitian adalah 2020-2023. Teknik pengambilan sampel adalah purposive sampling dengan jumlah sampel penelitian sebanyak 60 perusahaan. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi berganda dan pengolahan data menggunakan SPSS for Windows. Dalam penelitian ini, variabel good corporate governance (GCG) diukur dengan dewan komisaris, dewan direksi dan komite audit, sedangkan variabel leverage diwakili oleh debt to equity ratio (DER). Kinerja keuangan perusahaan diukur dengan return on asset (ROA). Penelitian ini menyimpulkan bahwa ketiga variabel GCG dan variabel leverage secara simultan berpengaruh signifikan terhadap kinerja keuangan perusahaan. Secara parsial, Dewan Komisaris dan komite audit berpengaruh positif signifikan terhadap kinerja keuangan perusahaan, sedangkan dewan direksi dan leverage tidak berpengaruh positif terhadap kinerja keuangan perusahaan.
Uncontrolled Keywords:	Financial Performance, GCG and Leverage
Subjects:	H Social Sciences > HG Finance
Divisions:	Faculty of Law, Arts and Social Sciences > School of Management
Depositing User:	Wisudawan S1
Date Deposited:	18 Sep 2025 04:39
Last Modified:	18 Sep 2025 04:39
URI:	http://eprints.stiebankbpdjateng.ac.id/id/eprint/2445

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