公司治理对公司绩效的影响

Calvina Calvina, Elisabeth Tri Aryanti Istimawani
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摘要

本研究的目的是通过使用机构所有权、董事会规模、审计类型、公司规模、审计委员会、董事会结构和管理层所有权等变量,获得经验证据并检验影响印尼公司绩效的因素。本研究的人口是2014年至2016年期间在印度尼西亚证券交易所(IDX)上市的非金融公司。采用目的抽样法获得样本。总共有376个样本被选为最终样本。采用多元回归分析对假设进行检验。研究结果表明,机构所有权、董事会规模、审计类型、公司规模和管理层所有权对印尼公司绩效有显著影响。但在印尼,审计委员会和董事会结构对公司绩效没有影响。
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Pengaruh Tata Kelola Perusahaan terhadap Kinerja Perusahaan
The purpose of this study is to obtain empirical evidence and to test the factors that affect company performance in Indonesia, by using institutional ownership, board size, audit type, firm size, audit committee, board structure, and managerial ownership variables. The firm performance is measured by using Tobin’s Q. Population of this study is the non-financial companies listed in Indonesia Stock Exchange (IDX) during 2014 to 2016. The sample is obtained by using purposive sampling method. There are 376 samples selected as the final samples. Hypotheses tested by using multiple regression analysis. The results of this studies indicates that institutional ownership, board size, audit type, firm size, and managerial ownership shows impact to company performance in Indonesia. But audit committee, and board structure do not have impact on company performance in Indonesia.
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