Pengaruh Good Corporate Governance terhadap Efisiensi Pengelolaan Badan Usaha Milik Negara

Authors

  • Linda Arisanty Razak Universitas Muhammadiyah Makassar
  • Wa Ode Rayyani Universitas Muhammadiyah Makassar
  • Salwa Khaerunniza Universitas Muhammadiyah Makassar

DOI:

https://doi.org/10.24246/persi.v6i3.p39-57

Keywords:

board of directors, independent board of commissioners, good corporate governance, public ownership

Abstract

This study aims to examine the effect of Good Corporate Governance as measured by the board of directors, independent board of commissioners and public ownership on the management efficiency of State- Owned Enterprises. The type of research used is a type of quantitative research. This study uses secondary data obtained from the annual financial reports of state-owned enterprises. The population in this study is State- Owned Enterprises from 2017-2022. The method used in sampling is purposive sampling method so that a sample of 11 companies is obtained. The analysis technique used in this research is panel data regression analysis with the selected regression model, namely the Random Effect Model (REM) using the Eviews 12 program. The results of this study indicate that the independent board of directors and board of commissioners variables have no effect on the management efficiency of State-Owned Enterprises. Meanwhile, the public ownership variable has a positive effect on the management efficiency of State-Owned Enterprises.

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Published

2023-10-24

How to Cite

Linda Arisanty Razak, Wa Ode Rayyani, & Salwa Khaerunniza. (2023). Pengaruh Good Corporate Governance terhadap Efisiensi Pengelolaan Badan Usaha Milik Negara. Perspektif Akuntansi, 6(3), 39–57. https://doi.org/10.24246/persi.v6i3.p39-57

Issue

Vol. 6 No. 3 (2023)

Section

Articles

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Perspektif Akuntansi is licensed under a Creative Commons Attribution 4.0 International (CC BY 4.0) License