Kajian Penerapan Good Corporate Governance terhadap Kinerja Keuangan Perusahaan-perusahaan pada Sektor Keuangan yang Terdaftar di Bursa Efek Indonesia


  • Tanto Tanto Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Widya Dharma Pontianak


Good corporate government management remains a major problem during the post-financial crisis period in emerging markets such as Indonesia. Especially financial institutions have implemented reforms to improve the protection of the interests of shareholders and stakeholders. This research was conducted with the purpose of finding empirical evidence of the influence of variable in the implemention of Good Corporate Governance on the financial performance of companies in the financial sector in Indonesia. The population in this research are companies that listed on the Indonesia Stock Exchange. Sampling was done by purposive sampling method. Furthermore, hypothesis testing is carried out with multiple regression analysis. The results of the research are Board of commissioners, Board of directors and Independent commissioners has no effect on financial performance. While Audit Committee has a positive effect on financial performance. Keywords:     Board of commissioners, Board of directors, Board of independent commissioners, Audit Committee and Financial Performance.