PENGARUH MEKANISME INTERNAL CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN
Keywords:Effectiveness of Audit Committee, Proportion of Independent Commissioners, Board of Directors Size, Return on Equity
One of the supporting factors in financial performance is the good implementation of the corporate management called GCG. The purpose of this research is determine the effect of GCG on financial performance in consumer goods industry sector companies listed IDX for 2017-2019 period. GCG uses indicators by the effectiveness of audit committee, proportion of independent commissioners, and size board of directors. Financial performance uses indikator by ROE This research is a quantitative with multiple linear regression analysis. From the purposive sampling technique that has been used, a sample of 34 companies
from 45 companies was obtained. The result of study concluded simultaneously there was a significant influence between the effectiveness of the audit committee, the proportion of independent commissioners, and the size of the board of directors on financial performance. Based on the partial test, there is a significant positive effect between the proportion of independent commissioners and board of directors size on financial performance, while the effectiveness of the audit committee has no effect on financial performance.