PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN (Studi Empiris Perusahaan Makanan dan Minuman di Bursa Efek Indonesia tahun 2014-2017)

The research objective was to determine the influence of the Board of Commissioners, the Board of Directors and the Audit Committee on the financial performance of food and beverage companies listed on the Stock Exchange in 2014 - 2017. The population in this study were all manufacturing companies in the food and beverage sub-sections listed on the Indonesia Stock Exchange ( IDX) in 2014-2017. The sample in this study used a purposive sampling method based on the criteria of determining the sample. Data analysis techniques using are (1) Classical Assumption Test (normality, multicollinearity, heteroscedasticity and autocorrelation) and (3) Hypothesis Test (multiple linear regression analysis, t test, F test and R2). The results showed that the board of directors had an effect on financial performance, while the audit committee had no influence on financial performance and the board of commissioners had an effect on financial performance. The results of the calculation of the F test indicate that the board of directors, audit committee and board of commissioners influence financial performance simultaneously