GCG structure’s and disclosure to investors’ impacts on ROE in non-bank financing sector companies

Authors

  • Nova Tri Anggraini Faculty of Economics and Business, Universitas Mulawarman, Samarinda, East Kalimantan
  • Rusdiah Iskandar Faculty of Economics and Business, Universitas 17 Agustus 1945 Samarinda, Samarinda, East Kalimantan, Indonesia
  • Wirasmi Wardhani Faculty of Economics and Business, Universitas Mulawarman, Samarinda, East Kalimantan

DOI:

https://doi.org/10.55324/iss.v3i3.650

Keywords:

shareholder’s rights, board of directors, audit committee, disclosure to investors, ROE

Abstract

This study aims to determine the effect of Shareholders' Rights and the Board of Directors as well as the Audit Committee and Disclosure to Investors on Return On Equity in Financing Companies listed on the Indonesia Stock Exchange (Period 2018-2022). Through this quantitative approach, the research method used is descriptive analysis and hypothesis testing with a total population of 20 non-bank financing companies and a sample of 4 non-bank financing companies listed during the 2018-2022 period. The results show that Shareholders' Rights and the Audit Committee have a significant effect on ROE. In contrast, the Board of Directors and Disclosure to Investors show no effect on ROE.

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Published

2024-04-29

Issue

Vol. 3 No. 3 (2024): April-June 2024 (Regular Issue)

Section

Articles

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Copyright (c) 2024 Nova Tri Anggraini, Rusdiah Iskandar, Wirasmi Wardhani

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