Jurnal Akuntansi Multiparadigma (Dec 2016)

DETERMINAN EFISIENSI USAHA BERDASARKAN TATA KELOLA KORPORAT

  • Intan Lifinda Ayuning Putri,
  • Imam Subekti,
  • Yeney Widya Prihatiningtias

DOI
https://doi.org/10.18202/jamal.2016.12.7026
Journal volume & issue
Vol. 7, no. 3
pp. 349 – 363

Abstract

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Abstract: Business Efficiency Determinant Constructed by Corporate Governance and Business. This study aims to examine the effect of corporate governance on the technical efficiency moderated by ownership structure and capital structure used tobit regression model and hierarchical regression analysis. This research in measured by DEA, around 30% manufacturing companies are efficient in 2013-2015. The result shows that there is positive effect of corporate governance on the technical efficiency indentified by proportion of independent board of commissioner. It is not found that another proxy has an influence. The result also shows that ownership structure has effected on the relationship between corporate governace and technical efficiency while capital structure has no influence.

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