公司治理对财务绩效的影响

Anggit Riyadi, K. Titisari, Purnama Siddi
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引用次数: 0

摘要

本研究旨在研究公司治理对2014 - 2018年印度尼西亚证券交易所食品和饮料行业制造公司财务绩效的影响。本研究的自变量为审计委员会、董事会、董事会和负债权益比(DER)。而本检验的因变量是净资产收益率(ROE)。抽样技术采用目的性抽样方法,即在确定抽样时考虑一定的因素。数据分析技术包括:(1)描述性统计(2)经典假设检验(包括正态性、多重共线性、异方差和自相关)(3)多元线性回归检验(4)F检验(5)假设检验(6)决定系数检验(R2)。本次测试使用的样本为2014 - 2018年在印尼证券交易所上市的食品和饮料行业的制造公司,共有10家公司,有50个样本符合标准。本检验的结果表明,董事会和负债权益比(DER)这两个变量对财务绩效有影响,而审计委员会和董事会这两个变量对财务绩效没有影响。
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The Corporate Governance Effect on Financial Performance
This study aims to examine corporate governance effecton the financial performance of manufacturing companies in the food and beverage industry sector in the Indonesia Stock Exchange in 2014 - 2018. The independent variables in this study are the audit committee, the board of commissioners, the board of directors, and debt to equity ratio (DER). Whereas the dependent variable in this test is Return on Equity (ROE). The sampling technique is done by using purposive sampling method, namely the determination of sampling with certain considerations. Data analysis techniques include (1) Descriptive Statistics (2) Classical Assumption Tests covering Normality, Multicollinearity, Heteroscedasticity, and Autocorrelation (3) Multiple Linear Regression Tests (4) F Tests (5) Hypothesis Tests (6) Determinant Coefficient Test (R2) . The sample used in this test is manufacturing companies in the food and beverage industry sector which were listed on the Indonesia Stock Exchange in 2014 - 2018, with a total of 10 companies and there were 50 samples that met the criteria. The results of this test concluded that the variables of the board of directors and debt to equity ratio (DER) affect financial performance, while the variables of the audit committee and the board of commissioners have no effect on financial performance.
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