Pengaruh Penerapan Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan pada Perusahaan Sub Sektor Properti dan Real Estate di Bursa Efek Indonesia

Abstract

Corporate governance is a series of good relations between management, shareholders and all interested parties against the company in order to optimize the value of the company in a professional manner. The purpose of the research is to measure the implementation of corporate governance practices against financial performance on the company property and real estate was listed on the Indonesia stock exchange. The size that is used consists of institutional ownership percentage, the number of commissioners, the board of directors, the audit committee and return on equity. Analysis tools are used in the research using the SPSS program. Method of determination of samples is purposive sampling where there are 90 observation data. The analysis used in the SPSS program is descriptive analysis, normality test, multicollinearity test, heteroscedasticity test, autocorrelation test, multiple linear regression, f test, and t-test. As for the results of the research conducted is a regression model already are BLUE and have a specification of goodness fit model. Institutional ownership has no effect against return on equity, the board of commissioners of influential positively against return on equity, the board of directors has no effect against return on equity and the audit committee has no effect against return on equity.