Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan (Studi Kasus pada Perusahaan Manufaktur Sektor Food and Baverage yang Terdaftar di BEI Periode 2018-2021)

The increasing number of manufacturing companies in the food and beverage sector in Indonesia has made economic growth in Indonesia increase rapidly, even in the last 3-4 years when COVID-19 hit Indonesia. And this study aims to determine and analyze the effect of Good Corporate Governance on the company's financial performance (a case study on a food and beverage sector manufacturing company listed on the Indonesia Stock Exchange for the period 2018-2021). The population in this study is the food and beverage sector manufacturing companies listed on the BEI for the 2018-2021 period as many as 28 companies using a sampling technique, namely purposive sampling so that the sample used is 13 companies. The research method of data analysis used in this study is multiple linear regression analysis. The results of this study indicate that the Independent Board of Commissioners partially affects financial performance, the Audit Committee affects financial performance and Managerial Ownership affects financial performance. Limitations in this study only examine the effect of independent commissioners, audit committees and managerial ownership on the company's financial performance as measured by using Return Of Assets (ROA)