ABSTRAK Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh penerapan good corporate governance dengan menggunakan mekanisme jumlah dewan direksi, proporsi komisaris independen, jumlah komite audit, kepemilikan manajerial dan kualitas audit yang diukur berdasarkan ukuran kantor akuntan publik terhadap kinerja keuangan yang diukur dengan Tobin’s Q. Meta analisis ini merupakan kajian atas sejumlah hasil penelitian terdahulu dalam masalah sejenis sehingga dapat mengetahui hasil dan kesimpukan dari penelitian sebelumnya. Unit analisis dalam penelitian ini adalah dokumen-dokumen tertulis tentang good corporate governance dan kualitas audit, serta laporan penelitian ini diambil secara purposive sampling, yakni berdasarkan kesesuaian tema penelitian. Instrumen utama penelitian adalah peneliti sendiri dibantu dengan pantuan peneliti. Analisis data yang digunakan adalah analisis data kuantitatif dengan persentase. Hasil penelitian menunjukkan bahwa good corporate governance melalui dewan direksi, komisaris independen, komite audit dan kepemilikan manajerial serta kualitas audit yang diukur melalui ukuran kantor auditor memiliki pengaruh terhadap kinerja keuangan. Kata Kunci : Good Corporate Governance , Kualitas Audit, Kinerja Keuangan

ABSTRACT This study aims to examine and analyze the effect of the application of good corporate governance by using the mechanism of the number of board of directors, the proportion of independent commissioners, the number of audit committees, managerial ownership and audit quality measured by the size of the public accounting firm on financial performance as measured by Tobin's Q. Meta analysis This is a study of a number of previous research results in similar problems so that they can find out the results and conclusions of previous studies. The unit of analysis in this study is written documents about good corporate governance and audit quality, and the report of this study was taken by purposive sampling, which is based on the suitability of the research theme. The main instrument of research is the researchers themselves assisted by observers. Analysis of the data used is the analysis of quantitative data with percentages. The results showed that good corporate governance through the board of directors, independent commissioners, audit committees and managerial ownership and audit quality measured by the auditor's office size had an influence on financial performance.

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