Pengaruh tata kelola perusahaan terhadap kinerja keuangan pada usaha kecil dan menengah di Indonesia
P enelitian ini bertujuan untuk menganalisis pengaruh tata kelola perusahaan terhadap kinerja perusahaan di Indonesia. Sampel yang digunakan sebanyak 40 perusahaan dari tahun 2010-2015. Variabel dependen dalam penelitian ini adalah kinerja perusahaan yang diukur dengan Tobins Q, sedangkan variable independenya adalah Board size, CEO age, CEO tenure, proportion NED (Non executive director), remunerasi director, sales growth, age company, company size, financial leverage dan asset tangibility. Metode analisis yang digunakan adalah regresi linier berganda. Hasil penelitian ini mununjukan bahwa terdapat pengaruh positif antara board size dan remuneration director terhadap kinerja perusahaan. Terdapat pengaruh negatif antara CEO tenure terhadap kinerja perusahaan, serta tidak ada pengaruh antara CEO age, proportion NED (Non executive director), sales growth, age company, company size, financial leverage dan asset tangibility terhadap kinerja perusahaan. Implikasi bagi manajer untuk dapat meningkatkan kinerja perusahaan, manajer perlu memperhatikan board size dan remuneration director
T his study aimed to analyze the impact of corporate governance on corporate performance in Indonesia. The sample used as many as 40 companies from 2010-2015. The dependent variable in this study is the company's performance as measured by Tobins Q, while variable independenya is board size, CEO age, CEO tenure, proportion NED (non-executive director), remuneration of directors, sales growth, age company, company size, financial leverage and asset tangibility. The analytical method used is multiple linear regression. The results of this study mununjukan that there is a positive influence between board size and director remuneration to company performance. There are between CEO tenure negative effect on the performance of the company, and there is no influence between CEO age, proportion NED (non-executive director), sales growth, company age, company size, financial leverage and asset tangibility to company performance. Implications for managers to be able to improve the performance of the company, managers need to consider the size and remuneration of board director