Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan (Studi Empiris pada Perusahaan Makanan dan Minuman yang Terdaftar di BEI Tahun 2021-2023)

Abdul Rochim; Deni Juliasari

Abdul Rochim Institut Teknologi dan Bisnis Widya Gama Lumajang
Deni Juliasari Institut Teknologi dan Bisnis Widya Gama Lumajang

Keywords: Board of Commissioners, Independent Commissioners, Board of Directors and Company Financial Performance

Abstract

This study aims to determine the effect of good corporate governance consisting of a board of commissioners, independent commissioners and a board of directors on the performance of food and beverage companies listed on the IDX in 2021-2023. This study took 44 companies which are food and beverage companies listed on the Indonesia Stock Exchange (IDX) to be used as samples. Where the study uses secondary data. Normality testing using Kolmogorov-Smirnov. The analytical tools used in this study are descriptive statistical analysis, multiple linear regression analysis, classical assumption tests (normality, multicollinearity and heteroscedasticity), T test, F test and coefficient of determination. The results of this study explain that partially the size of the board of commissioners and the size of the board of directors have a significant effect on the financial performance of food and beverage companies listed on the IDX in 2021-2023. Meanwhile, the size of independent commissioners does not have a significant effect on the financial performance of food and beverage companies listed on the IDX in 2021-2023