PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KlNERJA PERUSAHAAN, DENGAN KOMPOSISI ASET DAN UKURAN PERUSAHAAN SEBAGAI VARIABEL KONTROL

Maretha, Nadya and Purwaningsih, Anna (2013) PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KlNERJA PERUSAHAAN, DENGAN KOMPOSISI ASET DAN UKURAN PERUSAHAAN SEBAGAI VARIABEL KONTROL. Jurnal Ekonomi Akuntansi. p1-20.

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Abstract

This research aims at revealing empirical proofs of Good Corporate Governance GCG) implementation effect on firm performance. The samples are taken from firms listed in The Indonesian Institute for Corporate Governance (IICG) from 2007 - 2011 and Indonesian Stock Exchange 2006-2010. The numbers of the firms are 79. 7he independent variable is GCG measured with CGPI ranking score, meanwhile the dependent variable is the firms'performance proxied with ROE. The control variables are the composition of asset {asset) and firm's size {size). the hypothesis test employs multiple regression testing. The taken data are normally distributed and they fu!ftll classic assumption. The result shows that GCG positively influence firms' performance proxied with ROE. Despites, the two control variables, asset and size, statistically give positive irifluence towards firms'performance.

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