Pengaruh Mekanisme Corporate Governance terhadap Kinerja Keuangan Perusahaan
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 Ind...
| Main Author: | |
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| Format: | Article |
| Language: | English |
| Published: |
Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya
2013-11-01
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| Series: | Jurnal Akuntansi Kontemporer |
| Online Access: | http://journal.wima.ac.id/index.php/JAKO/article/view/1025 |
| _version_ | 1797426503278919680 |
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| author | Amelia Lindawati |
| author_facet | Amelia Lindawati |
| author_sort | Amelia Lindawati |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-03-09T08:31:07Z |
| format | Article |
| id | doaj.art-d767e262393e4031b99f43b6fb32835d |
| institution | Directory Open Access Journal |
| issn | 2085-1189 2685-9971 |
| language | English |
| last_indexed | 2024-03-09T08:31:07Z |
| publishDate | 2013-11-01 |
| publisher | Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya |
| record_format | Article |
| series | Jurnal Akuntansi Kontemporer |
| spelling | doaj.art-d767e262393e4031b99f43b6fb32835d2023-12-02T19:53:38ZengSekolah Pascasarjana Universitas Katolik Widya Mandala SurabayaJurnal Akuntansi Kontemporer2085-11892685-99712013-11-012110.33508/jako.v2i1.1025893Pengaruh Mekanisme Corporate Governance terhadap Kinerja Keuangan PerusahaanAmelia LindawatiThis 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.http://journal.wima.ac.id/index.php/JAKO/article/view/1025 |
| spellingShingle | Amelia Lindawati Pengaruh Mekanisme Corporate Governance terhadap Kinerja Keuangan Perusahaan Jurnal Akuntansi Kontemporer |
| title | Pengaruh Mekanisme Corporate Governance terhadap Kinerja Keuangan Perusahaan |
| title_full | Pengaruh Mekanisme Corporate Governance terhadap Kinerja Keuangan Perusahaan |
| title_fullStr | Pengaruh Mekanisme Corporate Governance terhadap Kinerja Keuangan Perusahaan |
| title_full_unstemmed | Pengaruh Mekanisme Corporate Governance terhadap Kinerja Keuangan Perusahaan |
| title_short | Pengaruh Mekanisme Corporate Governance terhadap Kinerja Keuangan Perusahaan |
| title_sort | pengaruh mekanisme corporate governance terhadap kinerja keuangan perusahaan |
| url | http://journal.wima.ac.id/index.php/JAKO/article/view/1025 |
| work_keys_str_mv | AT amelialindawati pengaruhmekanismecorporategovernanceterhadapkinerjakeuanganperusahaan |