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Pengaruh Kualitas Corporate Governance Terhadap Kinerja Perushaan Publik (Studi Kasus Peringkat 10 Besar CGPI Tahun 2003, 2004, 2005)
Article from Journal - ilmiah nasional - terakreditasi DIKTI
Jurnal Akuntansi & Auditing Indonesia vol. 11 no. 1 (Jun. 2007)
Perpustakaan Pusat (Semanggi)
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Lihat Detail Induk
The purpose of this research is to examine the effect between corporate governance implementation quality and corporate performance. the samples of this research 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 Intitute of Corporate Governance). 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 and Love (2002) and Darmawati et al (2005).
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