PENGARUH KUALITAS CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN PUBLIK (Studi Kasus Peringkat 10 Besar CGPI Tahun 2003, 2004, 2005)
Abstract: 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 governance
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
Penulis: Nur Sayidah
Kode Jurnal: jpakuntansidd070007
