Pengaruh Good Corporate Governance dan Leverage Terhadap Kinerja Keuangan (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia)

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh good corporate governanceyang mencangkup kepemilikan institusional dan leverage terhadapkinerja keuangan pada perusahaan manufaktur yang terdaftar pada bursa efek indoneisia. Sampel penelitian ini adalah 134 perusahaan manufaktur yang terdaftar di bursa efek indoneisia.Data laporan keuangan diperoleh dari annual report masing masing perusahaan yang di dapat dari situs resmi Bursa Efek Indoneisia dan indoneisia capital market directory (ICMD).Metode ini mengambil sampel yang digunakan adalah purporsive sampling.Hasil pengujian hipotesis menunjukkan bahwa kepemilikan intitusional berpengaruh terhadap kinerja keuangan. Serta leverage berpengaruh besar terhadap kinerja keuanagan. This study aims to analyze the effect of good corporate governance, which consists of institutional ownership, and leverage on financial performance in manufacturing companies listed on the Indonesian stock exchange. The sample of this study were 134 manufacturing companies listed on the Indonesian stock exchange. Financial report data is obtained from the annual report of each company which is obtained from the official website of the Indonesian Stock Exchange and the Indonesian Capital Market Directory (ICMD). This method of taking the sample used was purporsive sampling. The results of hypothesis testing indicate that institutional ownership has an effect on financial performance. As well as leverage has an effect on financial performance