Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan
Year: 2012
Type: article
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.
Source: Accounting Analysis Journal
Author: Dian Prasinta
Institution: State University of Semarang
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W1596456637