Pengaruh Good Corporate Governance Dan Leverage Terhadap Kinerja Keuangan (Studi Kasus Pada Perusahaan Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2016)

Abstract The purpose of this study was to determine the effect of the board of directors, independent commissioners, audit committee and leverage. The population in this study were 12 companies with 35 data samples. The sampling technique with purposive sampling method. The method of analysis with multiple linear regression analysis. Based on data analysis and discussion, the results of this study can be summarized as follows: The audit committee has a positive and significant effect on financial performance. Leverage has a significant negative effect on financial performance. a significance of 0.519> 0.05. Keywords: audit committee, leverage and financial performance