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PENGARUH CORPORATE GOVERNANCE PERCEPTION INDEX TERHADAP KINERJA KEUANGAN PERUSAHAAN Agustiar, Denni
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 3, No 3 (2014)
Publisher : STIESIA

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Abstract

In Indonesia Good Corporate Governance concept has already been discussed since the middle of 1997, when the economic crisis overwhelmed this country. In order to overcome the company’s management system thus the businessmen in Indonesia have an agreement about the implementation of Good Corporate Governance as the appropriate company management system and in order to be free from the economic crisis which overwhelms Indonesia. This research is meant to analyze the implementation influence of Good Corporate Governance to the company financial performance which is measured by using ROA, ROE and ROI. The samples are 33 companies which are listed continuously in the Corporate Governance Perception Index and the Indonesia Stock Exchange from 2010 to 2012, purposive sampling is used as the research method. The type of data which is used in this research is the secondary data in the form of composite rating value (Corporate Governance Perception Index) and the financial statement through IDX. The simple linear regression analysis is used as the data analysis.The result of research shows that Good Corporate Governance partially has no influence to the financial ratio which is proxy by ROA (Return on Assets), ROE (Return on Equity) and ROI (Return on Investment), this condition shows that the implementation of Good Corporate Governance has no influence to the total equity and the total assets which have been used to gain profit.Keywords: CGPI, IDX, Financial Performance