Pengaruh Good Corporate Governance terhadap Kinerja Keuangan Perusahaan (Studi Empiris Perusahaan Makanan dan Minuman di Bursa Efek Indonesia Periode Tahun 2014-2016)

This study aims to determine the influence of Good Corporate Governance to the financial performance of food and beverage companies amounted to 12 companies listed on the Indonesia Stock Exchange in 2014-2016. Independent variables supported include board of directors, board of commissioners, audit committees and benchmarks of calculating financial performance using Return On Assets (ROA). The method of selecting the sample using Purposive Sampling with the period under study for three years and the data used is secondary data in the form of annual financial statements /annual report. The method of analysis used in this study is to use panel data regression and processed using eviews. The results of this study indicate that the board of directors have a significant effect on financial performance, board of commissioner has a significant effect on financial performance, and audit committee has a significant effect on financial performance