How About Good Corporate Governance, Size, Leverage, Financial Performance

Authors

  • M Mujiyati Accounting Study program, Faculty of Economics and Business, Muhammadiyah University of Surakarta
    Indonesia
  • Ovi Itsnaini linuha Accounting Study program, Faculty of Economics and Business, Muhammadiyah University of Surakarta
    Indonesia

DOI:

https://doi.org/10.23917/reaksi.v8i1.22643

Keywords:

financial performance, good corporate governance, board of commissioners, board of directors, audit committee, independent commissioners, institutional ownership, leverage, company size

Abstract

This study aimed to find empirical evidence that the board of commissioners, the board of directors, the audit committee, independent commissioners, institutional ownership, leverage, and firm size affect the performance of the company,. financial performance of companies listed on the Jakarta Islamic Index (JII). The population of this study included companies registered in the Jakarta Islamic Index (JII) from 2019 to 2021. Sampling was carried out by purposeful sampling method, based on criteria established, a sample of 20 companies was obtained. Data analysis techniques use classical hypothesis testing, namely normality test, multicollinearity test, variable variance test and autocorrelation test. Hypothesis testing by multiple regression analysis. Research results show that board of directors, board of directors, institutional ownership, firm size and audit committee have no influence on financial performance. Meanwhile, independent trustees and leverage have a positive effect on financial performance.

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Submitted

2025-03-26

Published

2023-04-01