CGPI奖对LQ45企业财务绩效的影响

Proceedings of the 2nd International Conference on Inclusive Business in the Changing World Pub Date : 1900-01-01 DOI:10.5220/0008433605550561

M. Fahlevi, Nendi Juhandi

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引用次数: 3

摘要

公司治理是印尼政府对大公司的大力推荐。在印尼进行ipo的公司很少采用公司治理，因此关于公司治理对公司绩效影响的研究仍然很少。研究者试图分析公司治理对LQ45上市公司财务绩效的影响。分析使用2015-2017年的公司样本。从以往的研究可以看出，公司治理的实施对公司绩效有显著的正向影响。然而，从本分析结果来看，公司治理感知指数(CGPI)奖励对ROA没有影响，这与其他变量如独立专员比例和董事会规模对LQ45注册公司的ROA有积极影响不同。

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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The Impact of CGPI Award towards Financial Performance of LQ45 Firms

Corporate governance is highly recommended by the government for large companies in Indonesia. Very few companies that have IPOs in Indonesia apply corporate governance, so there is still little research that addresses the impact of corporate governance on corporate performance. The researcher tried to analyze the impact of corporate governance on the financial performance of companies listed on LQ45. Analysis uses company samples taken from 2015-2017. From previous research, it can be indicated that the implementation of corporate governance has a positive and significant influence on company performance. However, from this analysis, the results show that the Corporate Governance Perception Index (CGPI) Award has no effect on ROA, this is different from other variables such as the percentage of independent commissioners and the size of the board that have a positive effect on ROA of companies registered with LQ45.

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Proceedings of the 2nd International Conference on Inclusive Business in the Changing World

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