The Influences of Corporate Governance Mechanism towards Company’s Financial Performance

The aim of this study is to find out whether the board of commissioners, board of independent commissioners, audit committee, managerial ownership, institutional ownership, or auditor type has an influence on company’s financial performance. The method used is double regression analysis. The studied...

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Bibliographic Details
Format: Article
Language:English
Published: Chamber of Financial Auditors of Romania 2019-08-01
Series:Audit Financiar
Subjects:
Online Access: http://revista.cafr.ro/temp/Article_9619.pdf
Description
Summary:The aim of this study is to find out whether the board of commissioners, board of independent commissioners, audit committee, managerial ownership, institutional ownership, or auditor type has an influence on company’s financial performance. The method used is double regression analysis. The studied population is involving real estate companies which are registered in BEI (Indonesian Stock Exchange). Then, the sample itself is purposive sampling and the data type used is financial report data. The result shows that the board of commissioners and institutional ownership has significant positive influence toward financial performance; meanwhile, board of independent commissioners, audit committee, managerial ownership, and auditor type has no significant influence on financial performance.
ISSN:1844-8801