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All Journal JURNAL RISET AKUNTANSI DAN AUDITING ACCOUNTABILITY
Riana Christel Tumewu
Program Pendidikan Profesi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi Manado
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP PROFITABILITAS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2009-2013 Tumewu, Riana Christel; Alexander, Stanly
ACCOUNTABILITY Vol 3, No 1 (2014): Accountability
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.4943.3.1.2014.77-85

Abstract

ABSTRAK Sejak krisis ekonomi tahun 1997 pelaksanaan tata kelola perusahaan yang baik, atau lebih dikenal dengan Good Corporate Governance (GCG) menjadi isu yang mengemuka di Indonesia. Akibat buruknya tata kelola perusahaan di Indonesia pada masa itu, menyebabkan perekonomian jatuh. Sehingga setiap orang setuju untuk mengcover kesulitan indonesia dimulai dengan tata kelola perusahaan. Objek dari penelitian ini yaitu dampak dari penerapan good corporate governance terhadap ROE. Tujuan dari penelitian ini adalah untuk mengetahui tentang pengaruh penerapn good corporate governance pada kinerja keuangan perusahaan. Sampel dalam penelitian ini adalah perusahaan sektor perbankan yang terdaftar di BEI (Bursa Efek Indonesia) dalam periode 2009-2013. Jumlah sampel yang digunakan sebanyak 16 perusahaan yang diambil melalui purposive sampling. Metode analisis dari penelitian ini menggunakan regresi berganda dan regresi sederhana program SPSS 20. Kata Kunci: Good Corporate Governance, Profitabilitas  ABSTRACT Since the economic crisis 1997 the implementation of good corporate governance being an issue in indonesia. The bad thing of governance’s company in those days causing indonesian economy being slump. So, every one agree to recovered from adversity, indonesia have to start with governance good corporate. The main objective of this research was to determine the effect of implementation of good corporate governance (GCG) to return on equity. The purpose of this research is to know about the influence of empirical evidence of Good Corporate Governance practices to the company's financial performance. The independent variable in this research is the implementation of GCG and the dependent variable is the financial performance using a ratio of profitability. The sample in this study were banking sector companies listed in Indonesian Stock Exchange (IDX) in the periode 2009-2013. The number of sample used were 16 companies listed were taken by purposive sampling. The method of analysis of this research used simple regression with SPSS 20 Program. Keyword: Good Corporate Governance, Profitability
Pengaruh Penerapan Good Corporate Governance Terhadap Leverage dan Profitabilitas Pada Perusahaan Perbankan yang Terdaftar Di Bei Periode 2009-2013 Tumewu, Riana Christel
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 5, No 2 (2014): Goodwill
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v5i2.6313

Abstract

Since the economic crisis of 1997, the implementation of good corporate governance, or better known as the Good Corporate Governance (GCG) to issue raised in Indonesia. Due to poor corporate governance in Indonesia at that time, causing the economy to fall. So that everyone agrees to cover the difficulties Indonesia began with corporate governance. GCG or good corporate governance is a control mechanism to measure and manage the company, with the intention to improve corporate accountability. A good corporate governance (GCG) can be defined as a process and structure used by the organs of the company to enhance shareholder value. The purpose of this study was to (1) Testing and proving the influence of good corporate governance to leverage, (2) To test and prove the effect of the application of good corporate governance on profitability, (3) To test and prove the effect of leverage on profitability. The object of this research is the banking companies listed on the Stock Exchange. The data used in this study is data banking companies listed on the Stock Exchange as many as 16 samples according to criteria of the study, with the vulnerable period of the data used is year 2009-2013. The analytical method used is the analysis of the path. Results of data analysis using path analysis showed that the implementation of GCG Effect (X) to leverage (Y1) for the ratio of DER (Y1-DER) and DAR (Y1-DAR) is not significant. Different results are obtained when the GCG (X) showed a significant effect on profitability (Y2) for ROE (Y2-ROE) and NPM (NPM-Y2). As for the effect of leverage (Y1) to profitability (Y2) of the banking companies listed on the Stock Exchange tend to be varied. This means that the better the GCG implementation does not affect the banking company debt, but if the better implementation of GCG to profitability, it can enhance the company's ability to generate profits. Suggestions should the company become more motivated to implement GCG consistently in order to help improve the productivity and efficiency of a company that obviously affected the company's earnings that have an impact on investor confidence.
Co-Authors Stanly Alexander