Bagaimana Good Corporate Governance (GCG) dalam Keberlanjutan Perusahaan?

K. Kurniyati, Khairiyani Khairiyani
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引用次数: 2

Abstract

This research aimed to examine the effect of Good Corporate Governance (GCG) on firm value. Good Corporate Governance (GCG) was measured by the Corporate Governance Perception Index (CGPI). CGPI was assessed by the Indonesian Institute of Corporate Governance (IICG), an independent institute that was conducting the development of Good Corporate Governance in Indonesia. The firm value was reflected by the stock price, PBV (Price to Book Value), and Tobin’s Q. This study used ten firms as a sample consistently listed in the Indonesian Stock Exchange and followed the CGPI program during 2014-2019. The sample was determined by using purposive sampling. Analysis of data in this study used Structural Equation Modeling-Partial Least Square (SEM-PLS) with SmartPLS 3rd version. The result showed that CGPI reflected Good Corporate Governance affected firm value (stock price, PBV, and Tobin’s Q).
本研究旨在探讨良好公司治理(GCG)对企业价值的影响。良好的公司治理(GCG)由公司治理感知指数(CGPI)衡量。该指数由印度尼西亚公司治理研究所(IICG)进行评估,该研究所是一个在印度尼西亚开展良好公司治理发展的独立研究所。公司价值由股票价格、PBV(市净率)和托宾q来反映。本研究以10家在印度尼西亚证券交易所连续上市的公司为样本,并在2014-2019年期间遵循CGPI计划。采用目的抽样法确定样品。本研究的数据分析使用结构方程模型-偏最小二乘法(SEM-PLS)和SmartPLS第三版。结果表明,CGPI反映了良好的公司治理对公司价值(股价、PBV和Tobin’s Q)的影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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