PENGARUH CORPORATE GOVERNANCE, LEVERAGE, DAN KUALITAS AUDIT TERHADAP KINERJA KEUANGAN

PENGARUH CORPORATE GOVERNANCE, LEVERAGE, DAN KUALITAS AUDIT TERHADAP KINERJA KEUANGAN

financial performance (ROE), corporate governance, leverage, audit quality (big four KAP).

The purpose of this study was to determine the effect of corporate governance, leverage, and audit quality on the financial performance of transportation companies in 2017-2021. This study uses return on equity (ROE) as the dependent variable. Corporate governance
independent variables are measured by institutional ownership and the board of commissioners, leverage is measured by debt to assets (DAR), and audit quality is measured by the big four KAPs. The population used is transportation companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sampling was done by purposive sampling method and obtained a sample of 31 companies. The research method used is multiple linear regression analysis. The results of this study are that variable institutional ownership and independent commissioners affect financial performance, while leverage and audit quality do not affect financial performance.

Andria Indah Maharani, Prima Rosita Arini Setyaningsih

http://jam.stieykpn.ac.id/index.php/jam/issue/view/147

STIE YKPN Yogyakarta

Desember 2023

Sri Wahyuni

ISSN 2621-7880 (Online) /1978-3116 (Cetak)

PDF

Indonesian

Text

Jurnal Akuntansi dan Manajemen STIE YKPN Yogyakarta 2023