Diponegoro Journal of Accounting
Volume 8, Nomor 4, Tahun 2019

ANALISIS PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP KUALITAS CORPORATE GOVERNANCE : STUDI EMPIRIS PADA PERUSAHAAN TERDAFTAR DI CORPORATE GOVERNANCE PERCEPTION INDEX TAHUN 2012-2015

Ifvandaru Ramadhan (Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)
Herry Laksito (Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)



Article Info

Publish Date
15 Nov 2019

Abstract

This Study ain do examine the effect of  firm’s characteristic that are divided into firm’s size, leverage, profitaility, growth of sales, Investment opportunity and ownership concentration on quality of corporate governance. Quality corporate governance proxied with scores of Corporate Governance Perception Index.  In this research, the population of this research is all firms which are listed in Corporate Governance Perception Index (CGPI) by the Institute for Corporate Governance (IICG) in year 2012-2015. A total of 36 samples were used in this study with sample selection using the purposive sampling method. Analysis of the data used in this research is descriptive statistics, classical assumption test and hypothesis testing with multiple regression tested using SPSS  softwareThe empirical results show that that the variable firm size, and ownership concentration have positively significant influenced, while leverage have negatively significant influenced on quality of Corporate Governance. Meanwhile, profitability, growth of sales , and investment opportunities has no significant influenced on on quality of Corporate Governance.

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Journal Info

Abbrev

accounting

Publisher

Subject

Economics, Econometrics & Finance

Description

Media publikasi karya ilmiah lulusan S1 Prodi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro yang memuat berbagai hasil penelitian maupun kajian di bidang ...