PENGARUH CORPORATE GOVERNANCE (CG) TERHADAP KINERJA PERUSAHAAN (Studi Empiris Pada Perusahaan Sektor Keuangan yang Terdaftar Pada Bursa Efek Indonesia (BEI) Tahun 2013-2015)

Abstract

Company's performance is crucial to the existence of the company in order to remain operational in the future (going concern) and can compete with the market. This study aims to determine the relation of the Corporate Governance towards company’s performance. This study uses the independent variable of Corporate Governance which measured by Board of Commissioners, Independent Commissioners, and Managerial Ownership . While the dependent variable is company’s performance which measured by ROA and ROE. The regression model used in this study is the linear regression models with SPSS 20. The sample was selected using purposive sampling method and the result is 50 financing companies that meet the criteria and listed in the Bursa Efek Indonesia (BEI) in 2013, 2014, and 2015. The results showed that there is no significant effect between Board of Commissioners, Independent Commissioners, and Managerial Ownership towards ROA. But, there is a significant effect between Board of Commissioner and ROE, and there is no significant effect between Independent Commissioners and Managerial Ownership towards ROE.