Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar Di BEI Periode 2016-2021

Abstract

ABSTRAK
Good Corporate Governance merupakan salah satu komponen non keuangan yang sekarang ini menjadi isu penting dan perlu dipertimbangkan oleh perusahaan dalam upaya meningkatkan profit perusahaan. Good Corporate Governance adalah suatu tata kelola perusahaan yang menerapkan prinsip-prinsp keterbukaan (transparency), akuntabilitas (accountability), pertanggungjawaban (responsibility), independensi (independency), dan kewajaran (fairness). Kinerja Keuangan merupakan penentu ukuran-ukuran tertentu yang dapat mengukur keberhasilan suatu perusahaan dalam menghasilkan laba. Penelitian ini menggunakan jenis penelitian deskriptif verifikatif berupa studi kasus mengenai Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar Di BEI Periode 2016-2020. Penelitian ini akan dibuktikan dengan melakukan pengujian hipotesis menggunakan metode analisis statistik yaitu analisis regresi linear berganda dengan bantuan software SPSS. Hasil Penelitian menunjukkan bahwa Dewan Komisaris Independen secara parsial berpengaruh signifkan terhadap Kinerja Keuangan, Dewan Direksi secara parsial berpengaruh signifkan terhadap Kinerja Keuangan, Komite Audit secara parsial tidak berpengaruh signifkan terhadap Kinerja Keuangan, Kepemilikan Institusional secara parsial tidak berpengaruh terhadap Kinerja Keuangan.

ABSTRACT
Good Corporate Governance is one of the non-financial components that is currently an important issue and needs to be considered by companies in an effort to increase company profits. Good Corporate Governance is a corporate governance that applies the principles of transparency, accountability, responsibility, independence, and fairness. Financial performance is a determinant of certain measures that can measure the success of a company in generating profits. This study uses descriptive verification research in the form of a case study on the Effect of Good Corporate Governance on the Financial Performance of Food and Beverage Sub-Sector Manufacturing Companies Listed on the BEI for the 2016-2020 Period. This research will be proven by testing the hypothesis using statistical analysis methods, namely multiple linear regression analysis with the help of SPSS software. The results showed that the Independent Board of Commissioners partially had a significant effect on Financial Performance, the Board of Directors partially had a significant effect on Financial Performance, the Audit Committee partially had no significant effect on Financial Performance, Institutional Ownership partially had no effect on Financial Performance.