Pengaruh Kualitas Corporate Governance terhadap Kinerja Perusahaan Publik (Studi Kasus Peringkat 10 Besar CGPI Tahun 2003, 2004, 2005)
The Purpose of this research is to examine the effect between corporate governance implementation quality and corporate performance. The samples of this re¬search is non banking companies which include the top ten of CGPI (Corporate Governance Perception Index) score in 2003, 2004 and 2005. The numb...
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| Format: | Article |
| Language: | English |
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Universitas Islam Indonesia
2009-05-01
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| Series: | Jurnal Akuntansi dan Auditing Indonesia |
| Online Access: | https://journal.uii.ac.id/JAAI/article/view/380 |
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| _version_ | 1850190101483618304 |
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| author | Nur Sayidah |
| author_facet | Nur Sayidah |
| author_sort | Nur Sayidah |
| collection | DOAJ |
| description | The Purpose of this research is to examine the effect between corporate governance implementation quality and corporate performance. The samples of this re¬search is non banking companies which include the top ten of CGPI (Corporate Governance Perception Index) score in 2003, 2004 and 2005. The number of samples are 22 companies. A measure of corporate governance implementation quality is CGPI score by IICG (Indonesian Institute of Corporate Governance). A measure of corporate performance is profit margin (PM), ROA, ROE and ROI. The result of regression analysis shows significantly there are no effect between CGPI score and PM, ROA, ROE and ROI. It means that there are no effect between corporate gov¬ernance quality implementation and corporate performance. This result consistent with report of Hampel Committee (Short et.al, 1999) but controverse with findings of Klapper dan Love (2002) and Darmawati et. al (2005).
Keywords: corporate governance, corporate performance, PM, ROA, ROE, ROI |
| format | Article |
| id | doaj-art-d4a72437cc5f4f5c8cb3e66826f3f8c8 |
| institution | OA Journals |
| issn | 1410-2420 2528-6528 |
| language | English |
| publishDate | 2009-05-01 |
| publisher | Universitas Islam Indonesia |
| record_format | Article |
| series | Jurnal Akuntansi dan Auditing Indonesia |
| spelling | doaj-art-d4a72437cc5f4f5c8cb3e66826f3f8c82025-08-20T02:15:24ZengUniversitas Islam IndonesiaJurnal Akuntansi dan Auditing Indonesia1410-24202528-65282009-05-01111Pengaruh Kualitas Corporate Governance terhadap Kinerja Perusahaan Publik (Studi Kasus Peringkat 10 Besar CGPI Tahun 2003, 2004, 2005)Nur SayidahThe Purpose of this research is to examine the effect between corporate governance implementation quality and corporate performance. The samples of this re¬search is non banking companies which include the top ten of CGPI (Corporate Governance Perception Index) score in 2003, 2004 and 2005. The number of samples are 22 companies. A measure of corporate governance implementation quality is CGPI score by IICG (Indonesian Institute of Corporate Governance). A measure of corporate performance is profit margin (PM), ROA, ROE and ROI. The result of regression analysis shows significantly there are no effect between CGPI score and PM, ROA, ROE and ROI. It means that there are no effect between corporate gov¬ernance quality implementation and corporate performance. This result consistent with report of Hampel Committee (Short et.al, 1999) but controverse with findings of Klapper dan Love (2002) and Darmawati et. al (2005). Keywords: corporate governance, corporate performance, PM, ROA, ROE, ROIhttps://journal.uii.ac.id/JAAI/article/view/380 |
| spellingShingle | Nur Sayidah Pengaruh Kualitas Corporate Governance terhadap Kinerja Perusahaan Publik (Studi Kasus Peringkat 10 Besar CGPI Tahun 2003, 2004, 2005) Jurnal Akuntansi dan Auditing Indonesia |
| title | Pengaruh Kualitas Corporate Governance terhadap Kinerja Perusahaan Publik (Studi Kasus Peringkat 10 Besar CGPI Tahun 2003, 2004, 2005) |
| title_full | Pengaruh Kualitas Corporate Governance terhadap Kinerja Perusahaan Publik (Studi Kasus Peringkat 10 Besar CGPI Tahun 2003, 2004, 2005) |
| title_fullStr | Pengaruh Kualitas Corporate Governance terhadap Kinerja Perusahaan Publik (Studi Kasus Peringkat 10 Besar CGPI Tahun 2003, 2004, 2005) |
| title_full_unstemmed | Pengaruh Kualitas Corporate Governance terhadap Kinerja Perusahaan Publik (Studi Kasus Peringkat 10 Besar CGPI Tahun 2003, 2004, 2005) |
| title_short | Pengaruh Kualitas Corporate Governance terhadap Kinerja Perusahaan Publik (Studi Kasus Peringkat 10 Besar CGPI Tahun 2003, 2004, 2005) |
| title_sort | pengaruh kualitas corporate governance terhadap kinerja perusahaan publik studi kasus peringkat 10 besar cgpi tahun 2003 2004 2005 |
| url | https://journal.uii.ac.id/JAAI/article/view/380 |
| work_keys_str_mv | AT nursayidah pengaruhkualitascorporategovernanceterhadapkinerjaperusahaanpublikstudikasusperingkat10besarcgpitahun200320042005 |