Pengaruh Mekanisme Corporate Governance terhadap Kinerja Keuangan Perusahaan

Amelia Lindawati
Journal article Jurnal Akuntansi Kontemporer • 2010 Indonesia

Abstrak

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


cost.

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Jurnal

Jurnal Akuntansi Kontemporer

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