Tata Kelola dan Performa Finansial Perusahaan di Indeks LQ45

This study focuses on exploring the relationship between governance mechanisms and corporate financial performance in non-financial business entities in Indonesia. The analysis was conducted by applying a regression model to panel data involving companies listed on the LQ45 index on the Indonesia St...

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Main Authors: Suwito Wijaya, Gracia Shinta S. Ugut
Format: Article
Language:English
Published: Universitas Proklamasi 45 Yogyakarta 2024-12-01
Series:Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship
Subjects:
Online Access:https://ejournal.up45.ac.id/index.php/maksipreneur/article/view/1612
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author Suwito Wijaya
Gracia Shinta S. Ugut
author_facet Suwito Wijaya
Gracia Shinta S. Ugut
author_sort Suwito Wijaya
collection DOAJ
description This study focuses on exploring the relationship between governance mechanisms and corporate financial performance in non-financial business entities in Indonesia. The analysis was conducted by applying a regression model to panel data involving companies listed on the LQ45 index on the Indonesia Stock Exchange from 2013 to 2022. The variables tested in the context of corporate governance include: managerial ownership, institutional ownership, independence of commissioners, board size, and audit committee meetings. This study assesses corporate financial performance using Return on Assets (ROA) and Tobin's Q. The findings show a statistically significant positive effect between institutional ownership and corporate financial performance, both based on ROA and Tobin's Q indicators. It is hoped that these findings can provide a new perspective regarding how various elements of corporate governance impact financial performance and contribute to the formulation of corporate governance policies and practices in Indonesia.
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publisher Universitas Proklamasi 45 Yogyakarta
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series Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship
spelling doaj-art-e335cac001724bdf87bb6e4c82c2e9852025-08-20T02:07:23ZengUniversitas Proklamasi 45 YogyakartaJurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship2089-550X2527-66382024-12-011419711410.30588/jmp.v14i1.16121459Tata Kelola dan Performa Finansial Perusahaan di Indeks LQ45Suwito Wijaya0Gracia Shinta S. Ugut1Universitas Pelita HarapanUniversitas Pelita HarapanThis study focuses on exploring the relationship between governance mechanisms and corporate financial performance in non-financial business entities in Indonesia. The analysis was conducted by applying a regression model to panel data involving companies listed on the LQ45 index on the Indonesia Stock Exchange from 2013 to 2022. The variables tested in the context of corporate governance include: managerial ownership, institutional ownership, independence of commissioners, board size, and audit committee meetings. This study assesses corporate financial performance using Return on Assets (ROA) and Tobin's Q. The findings show a statistically significant positive effect between institutional ownership and corporate financial performance, both based on ROA and Tobin's Q indicators. It is hoped that these findings can provide a new perspective regarding how various elements of corporate governance impact financial performance and contribute to the formulation of corporate governance policies and practices in Indonesia.https://ejournal.up45.ac.id/index.php/maksipreneur/article/view/1612corporate governancefinancial performancereturn on assets (roa)tobin's q
spellingShingle Suwito Wijaya
Gracia Shinta S. Ugut
Tata Kelola dan Performa Finansial Perusahaan di Indeks LQ45
Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship
corporate governance
financial performance
return on assets (roa)
tobin's q
title Tata Kelola dan Performa Finansial Perusahaan di Indeks LQ45
title_full Tata Kelola dan Performa Finansial Perusahaan di Indeks LQ45
title_fullStr Tata Kelola dan Performa Finansial Perusahaan di Indeks LQ45
title_full_unstemmed Tata Kelola dan Performa Finansial Perusahaan di Indeks LQ45
title_short Tata Kelola dan Performa Finansial Perusahaan di Indeks LQ45
title_sort tata kelola dan performa finansial perusahaan di indeks lq45
topic corporate governance
financial performance
return on assets (roa)
tobin's q
url https://ejournal.up45.ac.id/index.php/maksipreneur/article/view/1612
work_keys_str_mv AT suwitowijaya tatakeloladanperformafinansialperusahaandiindekslq45
AT graciashintasugut tatakeloladanperformafinansialperusahaandiindekslq45