| ABTRAKSI |
This study aims to analyze the effect of Good Corporate Governance (GCG) on company
performance. The population in this study is a plastic & packaging sub
-
sector manufacturing
company listed on the Indonesia Stock Exchange in
the 2014
-
2016 period. Samples from this
study were taken by purposive sampling with certain criteria. Measuring company
performance using Tobin’s Q and ROA. Independent variables used are the Board of
Commissioners, the Board of Directors, and the Audit Co
mmittee. While the Dependent
Variables used are Tobin's Q and ROA. The results of this study indicate that the variables of
Good Corporate Governance (Board of Commissioners, Board of Directors, and Audit
Committee) do not significantly influence company p
erformance as measured by Tobin’s Q
and ROA, because the significance value is above 0.05 with the t test. The lack of a number of
the Board of Commissioners, the Board of Directors and the Audit Committee does not
guarantee a high quality of company perfo
rmance and does not affect the quality of profits
generated by the company.
Keywords
: Board of Commissioners, Board of Directors, Audit Committee, Tobin's Q, ROA,
earnings quality and quality of company performance |