Pengaruh Mekanisme Corporate Governance dan Ukuran Perusahaan Terhadap Profitabilitas Perusahaan Manufaktur

Currently the business world is faced with the situation and conditions of a very tight competition so this requires the company must be able to compete with its competitors. The way for the main purpose can be done, the company must improve the company's performance. By increasing the company's profit so that the profitability of the company is high so it can attract investors to invest their shares. Corporate governance is one of the key elements in improving economic efficiency, which includes a range of relationships between corporate management, board of commissioners, shareholders and other stakeholders. Corporate governance also provides a structure that facilitates the determination of the objectives of a company, and as a means of determining performance monitoring techniques to enable the company to function properly. Firm size describes the size of a company seen from the size of a company's assets so that investors can analyze the company to invest its shares. This study aims to examine the effect of corporate governance mechanism and firm size on the profitability of manufacturing companies listed on the Indonesia Stock Exchange 2012-2016. Of the 144 listed companies, only 64 companies met the criteria of the study sample multiplied by the year of the study period to obtain 320 total samples. The sampling technique is using purposive sampling. The data source used is secondary data obtained from www.idx.co.id. Data analysis techniques used are multiple linear analysis with assisted SPSS 23. The results showed that corporate governance has no effect on profitability and firm size affect the profitability. Keywords: Corporate governance mechanism, Company Size, Profitability