良好的公司治理和控股公司对财务表现的影响

Listiyowati Listiyowati, Wenny Ana Adnanti, Iin Indarti
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摘要

本研究旨在探讨机构持股、独立董事和控股公司对资产收益率的影响。对2014 - 2017年40家建筑企业样本进行回归分析。机构所有权和独立专员对资产收益率没有影响,而控股公司对IDX建筑公司的资产收益率有显著影响。当上述三个自变量同时检验时,对因变量有显著影响。决定系数为16.2%,表明研究资本框架不足以解释因变量。
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Pengaruh Good Corporate Governance dan Holding Company terhadap Kinerja Keuangan
This study aimed to examine the effect of institutional ownership, independent commissioner and holding company on return on assets. The test results on a sample of 40 construction companies from 2014 to 2017 using regression analysis. Institutional ownership and independent commissioners had no effect on return on assets, while holding company had a significant effect on returns on assets in construction companies in IDX. When simultaneous testing of the three independent variables above had a significant effect on the dependent variable. The coefficient of determination is 16.2% which shows that the researchd capital framework is not good enough to explain the dependent variable.
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