Pengaruh Penerapan Good Corporate Governance terhadap Return on Asset, Net Profit Margin, dan Earning Per Share Pada Perusahaan yang Terdaftar di Corporate Governance Perception Index
Siregar, Hasan Sakti
MetadataShow full item record
The main objective of this research was to determine the effect of implementation of good corporate governance (GCG) to return on assets, net profit margin , and earning per share in particular. CGPI scores are used as indicators of the implementation of GCG as the independent variable, while return on assets (ROA), net profit margin (NPM), and earning per share (EPS) are used as the dependent variables. This research is explanatory variable associative nature of causality. Samples are included in the rating companies CGPI selected by purposive sampling method. The data used are pooling (data series and cross sectional) and taken from CGPI reports and annual financial statements from year 2006 to 2009. Hypothesis testing is done by statistical methods through simple regression analysis. The results of this study show that GCG has no effect on ROA partially, but has effect on NPM and EPS partially. ROA can not be explained by the GCG, while NPM and EPS can be explained by the GCG.