El Muhasaba: Jurnal Akuntansi (Jan 2022)

KAJIAN LITERATUR: PENGARUH TATA KELOLA PERUSAHAAN PADA PERFORMA KEUANGAN

  • Felicia Siswanto,
  • I Wayan Alvin Kertanegara,
  • Kevin Kevin,
  • Rahayu Ningsih,
  • Carmel Meiden

DOI
https://doi.org/10.18860/em.v13i1.14033
Journal volume & issue
Vol. 13, no. 1
pp. 47 – 60

Abstract

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The purpose of the study was to identify the elements that affect corporate governance. Corporate governance is a picture of the relationship between parties that influences the direction of the company and financial performance. Basically, to find out how much influence corporate governance has on a company's financial performance requires the application of agency theory. This research uses a method of literature studies that studies and examines documents related to corporate governance especially about the influence of corporate governance on financial performance. The data used in this study is secondary data. The implementation of corporate governance should have a positive impact on the performance of the company, but in reality there are still many companies that have not implemented good corporate governance, because most companies only carry out government rules without deepening the role and function of corporate governance itself.

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