| This research aims at finding empirical proofs that The Best GCG Practice has significant influence toward the investor assessment based on the Market Value and Tobin’s Q Ratio. This verification also can be done by examining influence of the finance companies’ performance before and after the GCG implementation. In examining that variable, the researchers used the data fifteen of the open banking companies registered in Indonesia Stock Exchange which have joined and got the acknowledgement as 15 emittance Best Practice in 2009 from IICD and published by Investor Magazine. In this research, the researchers used statistic method which is correlation and regression. Furthermore, as the support of the first research, another different analysis was also done before and after GCG implementation to see the influence of that corporate finance performance. The research shows that there are enough evidences to state that there is the positive influence between GCG scores and Tobin’s Q Ratio, and even it is supported by the different analysis before and after the implementation of GCG which shows that there is a significant difference influencing the banking companies’ finance performance. |