Evaluasi pemeringkatan good corporate goveranance (GCG) pembobotan dimensi gcg untuk industri keuangan dan nonkeuangan

Jogiyanto, H.M, Jogiyanto and Efraim, F.G, Efraim and Suryaningsum, Sri (2010) Evaluasi pemeringkatan good corporate goveranance (GCG) pembobotan dimensi gcg untuk industri keuangan dan nonkeuangan. Kinerja Jurnal Bisnis dan Ekonomi, 14 (1). pp. 1-23. ISSN 0853-6627

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Abstract

This research aims to investigate and evaluate the determination of GCG score by IICG. Results of this research prove that the dimension STRULOLA, STRU mLK, TRANS, and PERLING have a significant influence on performance of the organization. STRULOLA variables have the greatest contribution, followed by the variable TRANS on second sequence to explain the organization’s performance measured by ROA. For variable STRU mLK and PERLING have standardized coefficient is low, but relatively the same. Therefore, when evaluating the need to differentiate weight for each of these dimensions. Results of this research also shows that the instruments used to identify the existence and implementation of aspects of the GCG in a company need to be distinguished industry. Because the business risk borne by each industry is different, the instruments should be used for each industry is also different. IICG determine GCG ranking using the assumption that conditions public and non-public companies are the same. Both are certainly different, although it is in the same industry. Public companies have more rules and regulations that must be observed compared with the non-public companies. Provisions for public companies is also accompanied by the penalties. Therefore, public companies tend to be more effort to meet these conditions compared with non-public companies. IICG does not differentiate the two groups of this company. Keywords: good corporate governance, public company, non-public company

Item Type: Article
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HJ Public Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: SRI SURYANINGSUM -
Date Deposited: 31 Oct 2017 03:33
Last Modified: 31 Oct 2017 04:01
URI: http://eprints.upnyk.ac.id/id/eprint/12016

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