PEMERINGKATAN PENERAPAN GOOD CORPORATE GOVERNANCE DAN PENGARUHNYA TERHADAP KINERJA KEUANGAN, NILAI PERUSAHAAN, DAN PERTUMBUHAN PERUSAHAAN

Abstract

This research was conducted to analyze the influence good corporate governance rating to financial performance (EPS), company value (PBV and PER) and company growth (EG) on company which participated in Corporate Governance Perception Index (CGPI) awards. Data that used as object in this research are company who have listed in Corporate Governance Perception Index (CGPI) award and they published annual report in periode 2014-2016. Based on sample selection technique by purposive sampling, there are 76 company that fulfilled the criteria. The analytical method used in this research is multiple regression analysis that have fulfilled classical asumption (normality, linearity, multicolinearity, autocorrelation , and heteroscedasticity) and after that we can doing the F test and t test. During the period of observation showed that the data in this research have fulfilled the classical assumptions so that it can be processed by regression analysis. From the results of hypothesis test showed that good corporate governance rating was a positive and significant affecting financial performance measured by EPS. Good corporate governance rating was also a positive and significant affecting company value measured by PBV and PER. While good corporate governance rating was unsignificant affecting company growth.