Pengaruh Good Corporate Governance Dan Firm Size Terhadap Profitabilitas (Studi Empiris Pada Perusahaan Non Keuangan Indeks LQ 45 Yang Terdaftar Di BEI Tahun 2013-2017)


Effect of Good Corporate Governance and Firm Size on Profitability (Empirical Study on Non-Financial Companies LQ 45 Index Listed on the IDX in 2013-2017)


  • (1) * Faisal Suroto            Accounting Study Program, Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta  
            Indonesia

  • (2)  Iwan Setiadi            Accounting Study Program, Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta  
            Indonesia

    (*) Corresponding Author

Abstract

This study aims to determine the effect of Good Corporate Governance on profitability and company size. Good corporate governance in this study is proxied by independent board of commissioners, managerial ownership, institutional ownership, audit quality and Firm Size. Company profitability is measured by Return on Equity (ROE). This type of research is quantitative with a descriptive approach. The population in this study is the LQ45 non-financial company listed on the Indonesia Stock Exchange in 2013-2017. The sample selection technique is using purposive sampling. The type of data used is student data. The data analysis technique in this study used multiple linear regression analysis. The results of this study indicate that simultaneous independent commissioner variables, managerial ownership, institutional ownership, audit quality and firm size have a significant effect on profitability. partially independent board of commissioner variables have a significant negative effect on priofitability. Managerial ownership does not have a significant effect on profitability. Institutional ownership has a significant positive effect on profitability. Audit quality does not have a significant effect on profitability, Firm size does not have a significant effect on profitability.

Downloads

Download data is not yet available.

Metrics

Metrics Loading ...

References

Anjani, L. P. and Yadnya, I. P. (2017). Pengaruh Good Corporate Governance Terhadap

Profitabilitas Pada Perusahaan Perbankan yang Terdaftar di BEI. E-Jurnal

Manajemen Unu 6, 5911–5940. E-Jurnal Manajemen Unud.

Dewi, P. P. E. R. and Tenaya, A. I. (2017). Pengaruh Penerpan GCG dan Ukuran

Perusahaan Terhadap Kinerja Keuangan Perbankan di BEI Periode 2013-2016.

Jurnal Akuntansi Universitas Udayana 21.

Effendi, M. A. (2016). The Power of Good Corporate Governance Teori dan Implementasi,

and others (ed.), vol. 2 (Jakarta: Salemba Empat).

Ghozali, I. (2016). Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23, and

others (ed.). 8 edn. (Semarang: Badan Penerbit Universitas Diponegoro.).

Hartono, J. (2007). Teori Portofolio dan Analisis Investasi. Edisi 5 edn. (Yogyakarta:

BPFE).

Hermuningsih, S. (2013). Pengaruh Profitabilitas, Growth Opportunity, Struktur

Modal terhadap Nilai Perusahaan pada Perusahaan Publik di Indonesia. Buletin

Ekonomi Moneter dan Perbankan.

Juniarti and Sentosa, A. A. (2009). Pengaruh Good Corporate Governance, Voluntary

Disclosure terhadap Biaya Hutang (Costs of Debt). Jurnal Akuntansi dan

Keuangan 11, 88–100.

Melinda, F. I. and Sutejo, B. S. (2008). Interdependensi Kepemilikan Manajerial

dan Kepemilikan Institusional Serta Pengaruhnya Terhadap Kinerja Keuangan.

Jurnal Manajemen dan Bisnis 7.

Mulyadi, R. (2017). Pengaruh Karakteristik Komite Audit dan Kualitas Audit Terhadap

Profitabilitas Perusahaan. Jurnal Akuntansi 4.

Nurdiniah, D. and Pratama, R. (2017). Pengaruh Good Corporate Governance, Voluntary

Disclosure dan Size Terhadap Cost of Debt. In Konferensi Ilmiah Akuntansi

IV, ed. and others (Pengaruh Good Corporate Governance).

Prasanjaya, A. A., Yogi, and Ramantha, I. W. (2017). Analisis Pengaruh Rasio CAR,

BOPO, LDR dan Ukuran Perusahaan Terhadap Profitabilitas Bank yang Terdaftar

di BEI Periode 2013-2015. E-Jurnal Akuntansi Universitas Udayana 4, 2302–

Purbarangga and Yuyetta (2013). Faktor-Faktor yangMempengaruhi Underpricing

Pada Penawaran Umum Saham Perdana. Journal Of Accounting 1.

Putra, A. S. and Nuzula, N. F. (2013). Pengaruh Corporate Governance Terhadap

Profitabilitas (Studi Pada PerusahaanPerbankan yang Terdaftar di Bursa Efek

Indonesia Periode. Jurnal Administrasi Bisnis (JAB) 47. Juni.

Rumapea, M. (2017). Pengaruh Good Corporate Governance Terhadap Profitabilitas

Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode. Jurnal

Akuntansi dan Keuangan Methodis 1, 45–56.

Seftianne and Handayani (2011). Faktor-faktor yang Mempengaruhi Struktur

Modal Pada Perusahaan Publik Sektor Manufaktur. Jurnal Bisnis dan Akuntansi

, 39–56.

Sugiyono (2013). Metode Penelitian Kuantitatif, Kualitatif dan R&D (Bandung: Alfabeta).

Picture in here are illustration from public domain image (License) or provided by the author, as part of their works
Published
2019-01-31
 
How to Cite
Suroto, F., & Setiadi, I. (2019). Pengaruh Good Corporate Governance Dan Firm Size Terhadap Profitabilitas (Studi Empiris Pada Perusahaan Non Keuangan Indeks LQ 45 Yang Terdaftar Di BEI Tahun 2013-2017). Journal of Accounting Science, 3(2), 79-101. https://doi.org/10.21070/jas.v3i2.2567
Section
Articles