CORPORATE GOVERNANCE DAN KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG LISTING DI STOCK EXCHANGE ARAB SAUDI (TADAWUL)

Abstract

Abstract Previous research shows that corporate governance has no effect on the performance of companies listed in Saudi Arabia's Stock Exchange (Tadawul. In this study, we want to show that Corporate Governance influences financial performance. Data uses secondary data obtained from http://www.tadawul.com.sa about the financial statements of manufacturing companies listed on the Saudi Arabia Stock Exchange (Tadawul) in 2012-2013. Then the data was carried out by purposive sampling to obtain 72 reports from the Board of Directors and statements showing manufacturing companies to meet the requirements. The analysis used is multiple linear regression. The variables of this study are the Size of the Board of Directors, Number of Board of Directors Meetings, Proportion of Members of Independent Directors, Audit Committee Size and Proportion of Independent Audit Committees. The results of this study are the Board of Directors' Size, the Proportion of Independent Members of the Board of Directors, the Size of the Audit Committee and the Proportion of Independent Audit Committees that have no effect, with a significance level greater than 0.05. Independent variable The number of Board of Directors Meetings has a positive effect, with a significance level less than 0.05..