PENGARUH PENERAPAN PRINSIP-PRINSIP
GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN
PERUSAHAAN
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Institusion
Universitas Pembangunan Nasional Veteran Jawa Timur
Author
Lucia , Eirene
Subject
HF5601 Accounting
Datestamp
2011-03-02 09:01:41
Abstract :
Monetary crisis that happened in Indonesia at 1997-1998 make the national economy become drowning, one of the reasons is the weak implementation of the practice of Good Corporate Governance (GCG) at the company in Indonesia, such as the weakness of legal, accounting and auditing standards that have not been established, capital markets are still under-regulated, the lack of oversight commissioner and neglect of minority rights. Implementation of Good Corporate Governance (GCG) is one significant attempt to escape from the economic crisis in Indonesia. This research was conducted with the aim to identify and empirically examine the influence of the principles of Good Corporate Governance for the financial performance of companies that viewed from the aspects of ROA (Return On Assets) and ROE (Return On Equity). The sample in this study is 10 companies consecutive scores categorized as very reliable, trustworthy and reliable enough in the years 2006-2008 CGPI research conducted by the Indonesian Institute for Corporate Governance (IICG) using purposive sampling technique. To answer the formulation, research objectives and hypothesis analysis used was simple linear regression analysis. Simple linear regression analysis concluded that the Good Corporate Governance of no significant impact on return on assets, so the first hypothesis of this study which states that Good Corporate Governance is a positive influence on ROA (Return On Assets), are not verified. Good Corporate Governance significant effect on return on equity, so that the two hypotheses of this study which states that good corporate governance has positive influence on ROE (Return On Equity), verified.
Monetary crisis that happened in Indonesia at 1997-1998 make the national economy become drowning, one of the reasons is the weak implementation of the practice of Good Corporate Governance (GCG) at the company in Indonesia, such as the weakness of legal, accounting and auditing standards that have not been established, capital markets are still under-regulated, the lack of oversight commissioner and neglect of minority rights. Implementation of Good Corporate Governance (GCG) is one significant attempt to escape from the economic crisis in Indonesia. This research was conducted with the aim to identify and empirically examine the influence of the principles of Good Corporate Governance for the financial performance of companies that viewed from the aspects of ROA (Return On Assets) and ROE (Return On Equity). The sample in this study is 10 companies consecutive scores categorized as very reliable, trustworthy and reliable enough in the years 2006-2008 CGPI research conducted by the Indonesian Institute for Corporate Governance (IICG) using purposive sampling technique. To answer the formulation, research objectives and hypothesis analysis used was simple linear regression analysis. Simple linear regression analysis concluded that the Good Corporate Governance of no significant impact on return on assets, so the first hypothesis of this study which states that Good Corporate Governance is a positive influence on ROA (Return On Assets), are not verified. Good Corporate Governance significant effect on return on equity, so that the two hypotheses of this study which states that good corporate governance has positive influence on ROE (Return On Equity), verified.
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