Pengaruh Investment Opportunity Set (IOS) dan Good Corporate Governance (GCG) Terhadap Kinerja Perusahaan

Abstract

This research aims to empirically prove the influence of Investment Opportunity Set (IOS) and Good Corporate Governance (GCG) with proxies for managerial ownership, board of directors, institutional ownership, audit committee and proportion of independent board of commissioners on company performance. The sample used is technology companies listed on the Indonesia Stock Exchange (BEI) with an observation period of 2019 -2023. The total sample was 12 companies using the purposive sampling method. The variables in this research include IOS and GCG as independent variables and DuPont's ROE as the dependent. The analysis method is SPSS 20 Multiple Linear Analysis. The results of this research show that the Investment Opportunity Set (IOS) influences Company Performance, while Good Corporate Governance (GCG) has no effect on Company Performance