PENGARUH CORPORATE GOVERNANCE PERCEPTION INDEX TERHADAP KINERJA KEUANGAN PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2009-2013

Abstract

This research aims to examine empirically the influence of the independent commissioners, institusional ownership and managerial ownership to the earning quality of the company. The population in this research is the trading company registered the period 2009-2013 and follow the rating in corporate governance perception index period 2009-2013 . The sample in this study were taken by using a Purposive Sampling technique for the sample obtained as many as 6 companies. The analysis is done using multiple linier regression, with t test on 5% level of significant. The result of this research show that partialy, good corporate governance was not significant to the return on equity and Tobin’s Q but independent good corporate governance is significant to the return on investment. 18.6% variation from the return on equity change can be explained by the good corporate governance. Meanwhile, the remainder 81.4% explained by other variation or factors which not include in regression model. 36.3% variation from the return on investment change can be explained by the good corporate governace. Meanwhile, the remainder 63.7% explained by other variation or factors which not include in regression model. 2.8% variation from the Tobin’s Q change can be explained by the good corporate governance. Meanwhile, the remainder 97,2% explained by other variation or factors which not include in regression model