Abstract :
Abstrak, Penelitian ini bertujuan untuk mengetahui pengaruh good corporate
governance terhadap kinerja keuangan. Good corporate governance diproxy oleh
Dewan Direksi, Komisaris Independen dan Komite Audit, struktur kepemilikan
diproxy oleh Kepemilikan Manajerial dan Kepemilikan Institusional, serta kinerja
keuangan diproxy dengan Retun on Aset (ROA).
Penelitian ini menggunakan jenis penelitian asosiatif dengan pendekatan
kuantitatif, yang diolah menggunakan Econometric Views (Eviews) versi 10.
Populasi dari penelitian ini adalah perusahan real estate dan property yang
terdaftar di Bursa Efek Indonesia (BEI) tahun 2016 ? 2018. Sampel ditentukan
dengan metode purpose sampling, dengan jumlah sampel sebanyak 30 perusahaan
real estate dan property, sehingga total riset yang diteliti dalam penelitian ini
sebanyak 90 riset. Data yang digunakan dalam penelitian ini adalah data sekunder.
Teknik pengumpulan data menggunakan dokumentasi melalui situs resmi Bursa
Efek Indonesia : www.idx.co.id. pengujian hipotesis dengan menggunakan uji t,
uji f dan koefisien determinasi.
Hasil penelitian membuktikan bahwa : 1) Dewan Direksi tidak
berpengaruh terhadap Return On Asset, 2) Dewan Komisaris Independen
berpengaruh positif terhadap Return On Asset, 3) Komite Audit tidak berpengaruh
terhadap Return On Asset. 4) Kepemilikan Institusional berpengaruh positif
terhadap Return On Asset. 5) Kepemilikan Manajerial tidak berpengaruh terhadap
Return On Asset, 6) Ukuran Perusahaan berpengaruh negatif terhadap Return On
Asset,
Kata Kunci: Return On Asset, Dewan Direksi, Komisaris Independen, Komite
Audit, Kepemilikan Institusional dan Kepemilikan Manajerial
Abstract, This study aims to see the effect of good corporate governance on
financial performance. Good corporate governance is proxied by Board of
Directors, Independent Commissioners and the Audit Committee, ownership
structure is proxied by Managerial Ownership and Institutional Ownership, and
financial performance is proxied by Return on Assets (ROA).
This research uses an associative type of research with a quantitative
approach, which is processed using Econometric Views (Eviews) version 10. The
population of this study is real estate and property companies listed on the
Indonesia Stock Exchange (IDX) in 2016-2018. The sample is determined by the
objective method. sampling, with a total sample of 30 real estate and property
companies, so the total research studied in this study was 90 studies. The data
used in this research is secondary data. The data technique uses documentation
through the official website of the Indonesia Stock Exchange: www.idx.co.id.
Hypothesis testing using the t test, f test and the coefficient of determination.
The research results prove that: 1) The Board of Directors has no effect on
Return On Asset, 2) The Independent Commissioner has a positive effect on
Return On Assets, 3) The Audit Committee has no effect on Return On Assets. 4)
Institutional Ownership has a positive effect on Return On Assets. 5) Managerial
Ownership has no effect on Return On Assets, 6) Firm Size has a negative effect
on Return On Assets,
Key Words: Return On Asset, Board of Directors, Independent
Commissioner, Audit Committee, Institusional Ownership, Manajerial
Ownership and Company Size