PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN MENGGUNAKAN DIMENSI PENGUKURAN KAPITALISASI (Studi Kasus di Bursa Efek Indonesia)

Yani, Prawita and Dewi, Mega Arisia (2018) PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN MENGGUNAKAN DIMENSI PENGUKURAN KAPITALISASI (Studi Kasus di Bursa Efek Indonesia). Jurnal Akuntansi (JA), 5 (3). pp. 1-10. ISSN 2337-7437

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Abstract

This research discussing about impact of changes in corporate governance implementation of listed companies in Indonesian Stock Exchange for three consecutive years from 2013 up to 2015 refer to survey from independent institution called Indonesian Institute for Corporate Directorship (IICD) to company performance using capitalization measurement of Return on Asset (ROA), stock return and price to book value. The research resulted changes in corporate governance implementation in company has no impact to stock return however these changes have an impact in ROA and price to book value. Impact in changes of corporate governance implementation in companies to ROA and price to book value comes from significant changes. If the changes are not significant then it will have no impact to ROA and price to book value of a company. Meanwhile inconsistency result comes from indicators of stock return to ROA and price to book value. This result shows that ROA and price to book value are better indicators compared to stock return since those indicators are more case-sensitive to changes in corporate governance implementation in companies. Keywords: corporate governance, return on asset, stock return, price to book value

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