PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP ROA (RETURN ON ASSET) PADAPERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2013
Abstract
This study aims to prove empirically that corporate governance factors partially and simultaneously have an influence on ROA (Return on Asset) The type of data used is the secondary data obtained by documentation techniques. Data submitted from the website of Indonesia Stock Exchange (BEI) Analysis method the data used in this research is quantitative analysis using teknikanalisis in the form of multiple regression analysis Total research sample amounted to 29 companies from manufacturing company of Basic and Chemical Industry sector listed in Indonesia Stock Exchange (BEI) Year 2011-2013.
The result of partial test shows that the corporate governance variable that is Independent Commissioner and Audit Committee partially has no effect to ROA, and External Auditor variable has an effect on ROA. The simultaneous test results show that corporate governance variables such as Independent Commissioner, Audit Committee and external audit simultaneously affect the ROA. This shows that applying all the corporate governance factors used in the joint study can improve the company's ROA.
Keywords: Good Corporate Governance, Independent Commissioner, Audit Committee, External Auditor, And ROA(Return On Asset)
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DOI: http://dx.doi.org/10.59112/ekowir.v14i01.133
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