PENGARUH PELAKSANAAN CORPORATE GOVERNANCE PERCEPTION INDEX (CGPI) TERHADAP KINERJA KEUANGAN (Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2009-2012)
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Tesis Program Magister Akuntansi Universitas Widyatama
Research on the effects of Good Corporate Governance (GCG) which is proxied by the implementation of the Corporate Governance Perception Index (CGPI) on financial performance is mostly done by researchers such as Nur Hadrat (2007), Cahyani Nuswandari (2009), David Tjondro & R. Wilopo (2011) , Fifi Nofiani & Poppy Nurmayanti (2012 and Monisa Like Wati (2012) which takes the object of research companies listed in Indonesia Stock Exchange. in that study, many of which lead to the conclusion that the implementation of the CGPI have an influence on financial performance. However, in these studies is not explained in detail about the business category which shows the effect when the company follows the CGPI race conducted by the Indonesian Institute of Corporate Governance (IICG) in cooperation with SWA magazine. The population in this study were as many as 119 companies consisting of eight categories of business, namely developers, private banks, local government banks, commercial banks government, mining, operators of toll roads and ports, transport and communication, with the sample criteria that all companies which follows the race CGPI and publish financial statements in Indonesian Stock Exchange continuously from 2009 until 2012 as many as 32 companies. Analysis of the data used is to use a simple regression model. The analysis shows that there are significant implementation CGPI assessed by score (rank) on financial performance (ROI, NPM and ROE). That research has shown that the implementation of the CGPI effect on ROI, which in this case happens to the category of business communication (PT. Telekomunikasi Indonesia Tbk), and the implementation of the CGPI affect the NPM, which in this case happens to the government's general banking business category (PT. Bank Mandiri Tbk) as well as the implementation of the CGPI effect on ROE, which in this case happens to the category of business communication (PT. Telekomunikasi Indonesia Tbk).
Score CGPI, Business Category, ROI, NPM, ROE