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All Journal Journal of Islamic Accounting and Tax (JIATAX)
Retno Wulandari
Bank Gresik
Economics, Econometrics & Finance

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Good Corporate Governance dan Kinerja Non Keuangan Retno Wulandari; Tumirin Tumirin; Suwandi Suwandi
JIATAX (Journal of Islamic Accounting and Tax) Vol 1 No 2 (2018): September 2018
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (295.217 KB) | DOI: 10.30587/jiatax.v1i2.1019

Abstract

The purpose of the research is to know the relationship between corporate governance and non financial corporate performance. The rating of corporate governance perception index (CGPI) is used by the Indonesian Intitute for Corporate Governance to meansure the corporate governance implementation, employee productivity as a business internal prespective measurement, and employee development corverage as a learning and growth perspective measurement. This research also uses control variable that are activa composition and growth opportunities. Using a multiple regression to test the hypothesis that corporate governance and non financial corporate performance are positively related. The analysis shows that there is a significant positive relationship between corporate governance index and employee productivity, but there is no significant positive between corporate governance and employee development coverage.
Co-Authors Suwandi Suwandi Tumirin