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The purpose of this study is to analyze the influence of institusional ownership,board of directors, audit committee, company size and leverage toward Cash FlowReturn On Assets (CFROA). The population is listed banking at Bursa Efek Indonesia(BEI) that chooses for 2009 until 2013 as the sample. The method of the research ispurposive sampling, there were 23 companies will be used as observation data.Analytical tool used is linier multiple regression analysis. Results show thatinstitutional ownership have not influence to cash flow return on assets. While board ofdirectors, audit committee, size firm and leverage have influence to cash flow return onassets.

Journal Name Performance
Published by Universitas Jenderal Soedirman
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Location Kab. banyumas, Jawa tengah INDONESIA
Website performance| http://jos.unsoed.ac.id/index.php/performance|
ISSN ISSN : -, EISSN : 26158094, DOI : -,
Core Subject Education,
Meta Subject Education,
Meta DescPerformance is our bianually peer-reviewed journal, designed to accommodate research articles in the domain of management science. This journal has been published by Faculty of Economics and Business, Universitas Jenderal Soedirman since 2003. We invite articles in all functional area of management, which mainly about (but not limited to) Human Resource, Marketing, Financial, Operational and Strategic Management.
PenulisAtmaja, Yoga Wira
Subtitle Article Performance: Jurnal Personalia, Financial, Operasional, Marketing dan Sistem Informasi Vol 21 No 1 (2015): Performance
Publisher ArticleFaculty of Economics and Business Universitas Jenderal Soedirman
View Articlehttp://jos.unsoed.ac.id/index.…
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DOIhttp://download.garuda.ristekdikti.…
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