Pengaruh Mekanisme Corporate Governance terhadap Kinerja Keuangan Perusahaan

Amelia Lindawati
Journal article Jurnal Akuntansi Kontemporer • 2010 Indonesia


This study aims to examine the effect of corporate governance mechanism

that consists of managerial ownership, institutional ownership, and size of the

board of directors on the financial performance through the agency cost. The

object of this research is the manufacturing companies listed in Indonesia Stock

Exchange during the period 2007-2009. The sample used in this study as marry as

41 companies selected by purposive sampling method. Secondary data obtained

from the company's annual financial statements and then processed using the

method of path analysis. The results showed that managerial ownership has no

effect on financial performance through the agency cost, while institutional

ownership and board size effect on financial performance through the agency



  • 62 kali dilihat
  • 30 kali diunduh


Jurnal Akuntansi Kontemporer

Jurnal Akuntansi Kontemporer (JAKO) diterbitkan oleh Fakultas Bisnis Jurusan Akuntansi Univenitas... tampilkan semua