Pengaruh Karakteristik Good Corporate Governance Terhadap Return On Equity (ROE) (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014)
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Institusion
Universitas Katolik Darma Cendika
Author
Novianty, Evi
Subject
HF5601 Accounting
Datestamp
2021-01-05 05:42:11
Abstract :
The background of thisresearch is motivated circumstances in which Indonesia will enter the ASEAN Economic Community (AEC) in the late 201 5's. Indonesia must improve if want to remain competitive, because the competitiveness of some of Indonesia's major industrial sectors still less when compared to other ASEAN countries. The implementation characteristics of good corporate governance can help im prove the performance of company proxy withReturn On Equity, which if the company's performance increases, the company's value in the eyes of the general public will also increase. Based on this background, the study aims to determine whether the characte ristics of good corporate governance: transparency, accountability, responsibility and fairness influence simultaneously and partially on the performance of ma nufcturing companieslisted on the Indonesian stock exchange that is proxied by Return On Equity (ROE). The total number of sample in this research is 35 manufacturing companies listed on the Indonesian stock exchange for a minimum of five (5) years and the annual financial statements published consecutively in 2014. The data used are secondary data in the form of annual financial statements that are accessed through www.idx .co.uk. Independent variables used are the characteristics of good corporate governance. The analysis technique used is multiple linear regression. The results showed that: (1) th e characteristics of good corporate governance simultaneously affect the return on equity, (2) transparency, accountability, and fairness partial effect on return on equity while the responsibility is not partial effect on Return On Equity.
The background of thisresearch is motivated circumstances in which Indonesia will enter the ASEAN Economic Community (AEC) in the late 201 5's. Indonesia must improve if want to remain competitive, because the competitiveness of some of Indonesia's major industrial sectors still less when compared to other ASEAN countries. The implementation characteristics of good corporate governance can help im prove the performance of company proxy withReturn On Equity, which if the company's performance increases, the company's value in the eyes of the general public will also increase. Based on this background, the study aims to determine whether the characte ristics of good corporate governance: transparency, accountability, responsibility and fairness influence simultaneously and partially on the performance of ma nufcturing companieslisted on the Indonesian stock exchange that is proxied by Return On Equity (ROE). The total number of sample in this research is 35 manufacturing companies listed on the Indonesian stock exchange for a minimum of five (5) years and the annual financial statements published consecutively in 2014. The data used are secondary data in the form of annual financial statements that are accessed through www.idx .co.uk. Independent variables used are the characteristics of good corporate governance. The analysis technique used is multiple linear regression. The results showed that: (1) th e characteristics of good corporate governance simultaneously affect the return on equity, (2) transparency, accountability, and fairness partial effect on return on equity while the responsibility is not partial effect on Return On Equity.
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