CORPORATE GOVERNANCE DAN KINERJA KEUANGAN SERTA NILAI PERUSAHAAN PADA PERUSAHAAN DI INDONESIA

Rina Tjandrakirana, Ubaidillah Ubaidillah, Dwirini Dwirini

Abstract


Penelitian ini membuktikan secara  empiris pengaruh Corporate Governance terhadap kinerja keuangan dan nilai perusahaan pada perusahaan di Indonesia. Metode pengambilan sampel yang digunakan adalah dokumentasi dan diperoleh sampel sebanyak 67 pengamatan pada perusahaan di Indonesia. Penelitian ini dilakukan pada tahun 2014 s/d 2016 dan menggunakan data primer dan sekunder. Proses analisis data yang dilakukan adalah teknik statistik deskriptif, dilanjut uji data panel kemudian memperkirakan model menggunakan model efek umum, model efek tetap dan model efek acak. Pengujian dalam penelitian ini menggunakan software SPSS versi 16. Berdasarkan hasil penelitian diketahui bahwa hasil yang positif dan signifikan antara Corporate Governance dan ROA (Model 1), ROE (Model 2). Hal senada juga menunjukkan nilai yang positif signifikan antara Corporate Governance dan  nilai perusahaan.

Keywords


Corporate Governance, Kinerja Keuangan, dan Nilai Perusahaan.

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DOI: http://dx.doi.org/10.31851/neraca.v1i2.2218

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