Path: Top . Undergraduate Theses . Jurusan Akuntansi . 2007

PENGARUH PRAKTEK GOOD CORPORATE GOVERNANCE

Undergraduate Theses from JIPPTUMG / 2013-10-24 15:28:44
By : Henny Septika Sari, Universitas Muhammadiyah Gresik (digilib.umg.ac.id)
Created : 2008-06-09, with 2 files

Keyword : Good coorporate governance, dewan komisaris, komite audit dan return on equity.Good coorporate governance, board of comisaris, audit commite and return on equity.

Penerapan praktek good corporate governance dipercayai mempunyai dampak yang cukup kuat bagi keadaan suatu perusahaan. Salah satu faktor buruknya pelaksanaan GCG di Indonesia adalah fungsi dewan komisaris dan keberadaan komite audit yang masih lemah. Oleh karenanya Peneliti tertarik untuk melakukan penelitian dengan judul Pengaruh Praktek Good Corporate Governance Terhadap Kinerja Perusahaan .
Tujuan penelitian ini adalah untuk mengetahui pengaruh antara praktek good corporate governance dan kinerja perusahaan. Praktek good corporate diukur dengan menggunakan dua variable, yaitu Proporsi dewan komisaris independent dan keberadaan komite audit dalam suatu perusahaan. Penelitian ini menggunakan data empiris dari Bursa Efek Jakarta dengan sample sebanyak 80 perusahaan.
Hipotesis yang Peneliti rumuskan dalam penelitian ini adalah : bahwa diduga praktek good corporate governance mempunyai pengaruh secara signifikan terhadap kinerja perusahaan.
Alat analisis yang digunakan adalah dengan model uji statistik regresi linier berganda dengan menggunakan F table dan T tabel. Pengujian hipotesis dengan menggunakan uji F dan uji t, keduanya pada level of significant 5 %.
Hasil perhitungan menunjukkan bahwa untuk model regresi dengan return on equity sebagai variable dependennya, semua variable independent praktek good corporate governance yang diproksikan dengan proporsi dewan komisaris dan komite audit secara simultan signifikan tidak mempengaruhi return on equity. Demikian juga variable proporsi dewan komisaris dan komite audit secara parsial signifikan tidak mempengaruhi return on equity..



Description Alternative :

Applying of practice of good governance corporate trusted to have impact which strong enough to situation an company. One of the obsolence factor execution of GCG in Indonesia is board of comisioner function and existence of audit committee which still weaken. For the reason Researcher interest to do research with title " Influence Practice Good Corporate Governance To Performance Company .
Target of this research is to know influence among practice of good governance corporate and company performance. Practice corporate good measured by using two variable, that is Proportion board of comisioner of independent and existence of committee make an audit of in a[n company. This research use empirical data of Effect Exchange of Jakarta with sample counted 80
Hypothesis which is Researcher formulate in this research is : that anticipated by practice of good governance corporate have influence by signifikan to company performance.
Analyzer the used is with statistical test model of doubled linear regresi by using F and table of T the tables of. Examination of hypothesis by using test of F and test of t, both [at] significant of level 5 %.
Result of calculation indicate that for the model of regresi with equity on return as its its his variable, all independent variable practice governance corporate good which is diproksikan with board of comisioner proportion and committee make an audit of by simultan signifikan do not influence equity on return. And so do board of comisioner proportion variable and committee make an audit of by parsial signifikan do not influence equity on return .


Copyrights : Copyright (c) 2001 by Digilib Universitas Muhammadiyah Gresik. Verbatim copying and distribution of this entire article is permitted by author in any medium, provided this notice is preserved.

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