PENGARUH GOODCORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN PERTAMBANGAN DI BEI

ABSTRACT: Good  Corporate  Governance  is  a  system  for  companies  to  run  better  working    system.  The  purposes    of  a company are to earn good profit, to be trusted by stakeholders,and to develop the business properly, so it is necessary to  perform  well.  Company's  financial  performance  can  be  reviewed  in  the  financial  statements.  This  study  aims  to determine the effect of good corporate governance to financial performance. The independent variable studied is good corporate  governance  index,  while  the  dependent  variable  is  financial  performance  as  measured  by  financial  ratios, namely Leverage Ratios, Liquidity Ratios, Efficiency or Turnover or Asset Management Ratios, Profitability Ratios, and Market  Value  Ratios.  The  object  of  this  study  is  a  mining company  listed  on  the  Indonesia  Stock Exchange  in  2005-2010.  The  samples  used  are  nine  mining  companies  which  are  selected  through    purposive  sampling.  The  data  is analyzed using regression techniques. The result shows that Good Corporate Governance does not affect all financial ratios.  Good  Corporate  Governance  affects  Liqudity  Ratios,  but  has  no  effect  on  Leverage  Ratios,  Efficiency  or Turnover, or Asset Management Ratios, Profitability Ratios, and Market Value Ratios.
Keywords: Good Corporate Governance, Financial Performance, Financial Ratios
Penulis: NORMA FERDIANA
Kode Jurnal: jpakuntansidd120083

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