https://ejournal.unsrat.ac.id/v3/index.php/accountability <p> </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> </p><table><tbody><tr><td><strong>Please read more info<a href="/index.php/accountability/about">.......</a></strong></td></tr></tbody></table><p> </p> en-US <p>The articles published in Jurnal Accountability are licensed under Creative Commons Attribution-NonCommercial 4.0 International with authors as copyright holders.</p><p> </p><a href="http://creativecommons.org/licenses/by-nc/4.0/" rel="license"><img style="border-width: 0;" src="https://i.creativecommons.org/l/by-nc/4.0/88x31.png" alt="Creative Commons License" /></a><br />This work is licensed under a <a href="http://creativecommons.org/licenses/by-nc/4.0/" rel="license">Creative Commons Attribution-NonCommercial 4.0 International License</a>.<p> </p><div><strong>Under this license then authors free to:</strong></div><div><ul><li><em>Share</em> — copy and redistribute the material in any medium or format.</li><li><em>Adapt</em> — remix, transform, and build upon the material.</li><li>The licensor cannot revoke these freedoms as long as you follow the license terms.</li></ul><strong></strong></div><div><strong><br /></strong></div><div><strong>Under the following terms:</strong></div><div><ul><li><em>Attribution</em> — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.</li><li><em>NonCommercial</em> — You may not use the material for commercial purposes.</li><li><em>No additional restrictions</em> — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.</li></ul><strong></strong></div><div><strong><br /></strong></div><div><strong>Notices:</strong></div><div><ul><li>You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation.</li><li>No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.</li></ul><strong></strong></div><br /><br /> accountability@unsrat.ac.id (Dr. Claudia W.M. Korompis,SE.,MSA.,Ak.) heincewokas@unsrat.ac.id (Dr. Heince R.N. Wokas,SE.,MM.,Ak.) Fri, 29 Mar 2024 23:48:11 +0800 OJS 3.3.0.12 http://blogs.law.harvard.edu/tech/rss 60 https://ejournal.unsrat.ac.id/v3/index.php/accountability/article/view/54451 <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> Karnila Ramadhani, Mursalam Salim, Marten Puyo Copyright (c) 2024 Karnila Ramadhani, Mursalam Salim, Marten Puyo https://creativecommons.org/licenses/by-nc/4.0 https://ejournal.unsrat.ac.id/v3/index.php/accountability/article/view/54451 Fri, 29 Mar 2024 00:00:00 +0800