PENGARUH CORPORATE GOVERNANCE DAN TRANSPARANSI PADA KINERJA PERUSAHAAN

Abstract

The aim of this study is to examine the relationship between Good Corporate Governance and transparency to company performance. In this study, full disclosure and timeliness of financial report used as intervening variables in the relation between Good Corporate Governance and transparency to company performance. The research used secondary data in form of annual report which contained financial report’s company who listed in IDX website in 2014 and 2015. Sample gathered by purposive sampling method and give 196 companies. This secondary data analyzed by using structural equation modeling which used full disclosure and timeliness as intervening variable. The results show that the goods singer corporate governance not affect significantly Operate Against the timeliness of submission of financial statements and disclosures except foreign. Besides it, all items are not corporate governance boarding costs have not significant effect against the Company. Also singer Research shows that disclosure Size Operating significant effect on the relationship between good corporate governance and transparency with boarding costs of the Company. However, the timeliness Operating not significant effect on the relationship between good corporate governance and transparency with boarding costs of the Company.