Abstrak Tujuan penelitian adalah untuk mengetahui pengaruh penerapan good corporate governance terhadap kinerja keuangan. Pengambilan sampel menggunakan teknik purposive sampling yaitu pemilihan sampel dengan kriteria tertentu, sehingga didapat sampel dalam penelitian ini sebanyak 31 perusahaan. Penerapan good corporate governance diukur dengan skor CGPI. Kinerja keuangan diukur dengan return on assets (ROA), return on equity (ROE) dan Tobin’s Q. Hasil penelitian menunjukkan bahwa tidak terdapat hubungan positif antara good corporate governance dengan return on assets, namun terdapat hubungan positif antara good corporate governance dengan return on equity, dan tidak terdapat hubungan positif antara good corporate governance dengan tobin’s Q. Hal ini menunjukkan bahwa implementasi good corporate governance berpengaruh terhadap kinerja operasional, namun pencapaian laba perusahaan dan respon pasar atas implementasi good corporate governance masih kurang. Abstract The purpose of this research is to disclose influence of applicating good corporate governance (GCG) to financial performance. Sampling was purposive sampling technique is the selection of samples with specific criteria, so that samples obtained in this study as many as 31 companies. A measure of corporate governance implementation is CGPI score A measure of corporate performance is return on assets (ROA), return on equity (ROE) and Tobin’s Q. The result from this research shows that there is no positive ralationship between corporate governance perception index and return on asset. But, there is a positive relationship between corporate governance perception index and return on equity, and also no positive relationship between corporate governance perception index and tobin’s q. it means that good corporate governance implementation influence the operational performance, but there is no improvement of net profit and market also does not respond the implemention of corporate governance.
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