Analisis pengaruh ukuran dewan komisaris, komisaris independen, dan kepemilikan manajerial terhadap NPM, ROA, dan ROE sebagai kinerja keuangan perusahaan : (studi kasus perusahaan yang terdaftar di LQ-45 BEI)

Deskripsi

Corporate governance is one of the important topics in this crisis situation. It viewed as an internal control culture that can minimize manipulation possibility. The board of commissioner, as one of corporate governance components, holds an important role on corporate governance execution, because board of commissioner is responsible to supervise the executive action. This essay determines the effect of the board of commissioners' characteristics on company performance. On this essay, company performance represented with ROA, ROE, and NPM. The samples of this essay are LQ- 45 companies on January 2003-December 2008 period. The results from this study show that there is a relationship between the number of board of commissioners and company performance. ROE also have a significant relationship with the proportion of independent commissioners. However the relationship between managerial ownership and the company could not be found on this essay (except for ROE as company performance measurement)Ada tabel