Article
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP RETURN ON ASSET PADA PERUSAHAAN PERBANKAN YANG TERDAPAT DI BURSA EFEK INDONESIA
JURNAL AKUNTANSI DAN KEUANGAN, Vol. 10 No. 02 (2025), hlm. 337–348
Abstrak
This research aims to determine and explain the influence of Good Corporate Governance on Return On Asset in banking companies listed on the Indonesia Stock Exchange. The sample of this research used purposive sampling technique and obtained 31 samples from 47 banking companies listed on the Indonesia Stock Exchange. This research is a quantitative study utilizing data from annual financial reports. The data collection method used in this research is the documentation method and literature study. Hypothesis testing was carried out using simple linear regression analysis, using the SPSS 25 application. The results of this research indicate that Good Corporate Governance (X) has a negative and significant effect on Return On Assets (Y) in banking companies listed on the IDX. In conclusion, banks that implement good corporate governance can improve the company's financial performance.