PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN
Abstract: This study aims to
analyze the effect of Corporate Governance on firm’s financial performance in
non financial firms.Corporate Governance used in this study is independency
board commissioner, board size, management ownership, ownership concentration
and leverage. This study also used firm size as control variables.
Samples of this study were non financial firms listed on Indonesia Stock
Exchange for the observation period of 2009 until 2011. Samples were collected
by purposive sampling method and resulted 117 samples. This study used multiple
regressions for analyzing data.
The result revealed thatboard size has significant positive effect on ROA
and significant negative effect on PER. Ownership concentration has significant
positive effect on ROA and ROE also significant negative effect on PER.
Leverage and significant negative effect on ROA, PER and Tobins'Q. The research
also found a positive and significant effect between firm size and corporate
financial performance proxied by ROA, ROE, PER and Tobins'Q.
Penulis: Ika Surya Martsila,
Wahyu Meiranto
Kode Jurnal: jpakuntansidd131081
