https://ejournal.unsrat.ac.id/v3/index.php/accountability/issue/feed 2024-03-29T23:48:11+08:00 Dr. Claudia W.M. Korompis,SE.,MSA.,Ak. accountability@unsrat.ac.id Open Journal Systems <p>Â </p><table><tbody><tr><td><strong>Journal abbreviation</strong></td><td><strong>:</strong></td><td><strong>JA</strong></td></tr><tr><td><strong>E-mail</strong></td><td><strong>:</strong></td><td><strong>accountability@unsrat.ac.id</strong></td></tr><tr><td><strong>Focus and scope</strong></td><td><strong>:</strong></td><td><strong>Financial accounting, management accounting,finance, auditing, and taxation</strong></td></tr><tr><td><strong>Review process</strong></td><td><strong>:</strong></td><td><strong>Double-blind peer-reviewed</strong></td></tr><tr><td><strong>Periodical</strong></td><td><strong>:</strong></td><td><strong>Semi-annual (June and December)</strong></td></tr><tr><td><strong>ISSN</strong></td><td><strong>:</strong></td><td><strong>2338-3917 (<a href="http://u.lipi.go.id/1369045371">print</a>), 2597-4831 (<a href="http://u.lipi.go.id/1503392483">online</a>)</strong></td></tr><tr><td><strong>ISSN Portal</strong></td><td><strong>:</strong></td><td><strong>Directory of Open Access Scholarly Resources (<a href="https://portal.issn.org/resource/ISSN/2597-4831">ROAD</a>)</strong></td></tr><tr><td><strong>DOI</strong></td><td><strong>:</strong></td><td><strong>10.32400/ja</strong></td></tr><tr><td><strong>Open Archives Initiative</strong></td><td><strong>:</strong></td><td><strong>https://ejournal.unsrat.ac.id/index.php/accountability/oai</strong></td></tr><tr><td><strong>Copyright holders</strong></td><td><strong>:</strong></td><td><strong>Author</strong></td></tr><tr><td><strong>License</strong></td><td><strong>:</strong></td><td><strong>CC-BY-NC</strong></td></tr><tr><td><strong>Languages</strong></td><td><strong>:</strong></td><td><strong>Indonesian, English</strong></td></tr><tr><td><strong>Plagiarism checker</strong></td><td><strong>:</strong></td><td><strong>Similarity Check by Crossref</strong></td></tr><tr><td><strong>Journal type</strong></td><td><strong>:</strong></td><td><strong>Open access</strong></td></tr><tr><td><strong>Archiving</strong></td><td><strong>:</strong></td><td><strong><a href="http://garuda.ristekbrin.go.id/journal/view/5800">GARUDA</a>, <a href="https://onesearch.id/Repositories/Widget?repository_id=31">National Library of Indonesia</a>, <a href="/index.php/accountability/gateway/lockss">PKP PN-LOCKSS</a></strong></td></tr><tr><td><strong>Repository</strong></td><td><strong>:</strong></td><td><strong><a href="https://data.lipi.go.id/dataverse/accountability">Scientific National Repository (RIN-LIPI)</a>, <a href="https://www.neliti.com/id/journals/jurnal-accountability">Neliti</a></strong></td></tr><tr><td><strong>Indexing</strong></td><td><strong>:</strong></td><td><strong><a href="http://sinta.ristekbrin.go.id/journals/detail?id=5065">SINTA</a>, <a href="https://journals.indexcopernicus.com/search/details?id=50133">Index Copernicus</a>, <a href="https://scholar.google.co.id/citations?hl=id&amp;user=Mcqsg6wAAAAJ">Google Scholar</a></strong></td></tr><tr><td><strong>Database</strong></td><td><strong>:</strong></td><td><strong><a href="https://explore.openaire.eu/search/dataprovider?datasourceId=openaire____::9ed3ec9b00622ecab83228d1dfd50653">Openaire Explore</a>, <a href="https://index.pkp.sfu.ca/index.php/browse/index/3606">PKP Index</a>, <a href="https://www.scilit.net/journal/469998">Scilit</a>, Microsoft Academic, <a href="https://app.dimensions.ai/discover/publication?and_facet_source_title=jour.1116788">Dimensions</a>, Scinapse, WorldCat, BASE</strong></td></tr></tbody></table><p>Â </p><table><tbody><tr><td><strong>Please read more info<a href="/index.php/accountability/about">.......</a></strong></td></tr></tbody></table><p>Â </p> https://ejournal.unsrat.ac.id/v3/index.php/accountability/article/view/54451 2024-02-14T22:52:36+08:00 Karnila Ramadhani Tuharea karnilatuharea2002@gmail.com Mursalam Salim lamsalim72@gmail.com Marten Puyo marten.puyo@gmail.com

<p><em>Good Corporate Governance </em>is a fundamental factor in producing reliable financial performance, so it will influence investors' judgment in determining their investments. This research aims to examine the influence of <em>Good Corporate Governance </em>as proxied by the Board of Directors, Board of Commissioners, and Audit Committee on the company's Financial Performance (Return On Assets). This research is archival research using annual report data from pharmaceutical companies listed on the Indonesia Stock Exchange. The data processed is data from the Board of Directors, Board of Commissioners, Audit Committee, and Financial Performance (Return On Assets). The population used in this research was 12 pharmaceutical companies during the 2018-2022 period with samples obtained from 8 companies using <em>purposive sampling techniques</em>. This research uses multiple regression analysis as a data analysis method with tools <em>Eviews Software 12</em>. The results of this research conclude that the Board of Commissioners, Board of Directors, and Audit Committee influence financial performance, while the Independent Board of Commissioners does not influence financial performance.</p>

2024-03-29T00:00:00+08:00 Copyright (c) 2024 Karnila Ramadhani, Mursalam Salim, Marten Puyo