PENGARUH KESEMPATAN INVESTASI, KONSENTRASI KEPEMILIKAN, LEVERAGE, KOMPOSISI AKTIVA, UKURAN PERUSAHAAN, DAN FAKTOR REGULASI TERHADAP KUALITAS GOOD CORPORATE GOVERNANCE

Dyah Rahayuningsih

Abstract


Penelitian ini dilakukan untuk membuktikan secara empirik karakteristik perusahaan seperti kesempatan investasi, konsentrasi kepemilikan, tingkat leverage, komposisi asset, ukuran perusahaan, dan faktor regulasi perusahaan terhadap kualitas implementasi Good Corporate Governance. Penelitian ini menggunakan sampel 65 perusahaan yang terdaftar pada Bursa Efek Indonesia (BEI) dari tahun 2010 sampai 2013. Hasil penelitian menunjukkan bahwa variabel komposisi aktiva dan industri perbankan dan non perbankan mempengaruhi kualitas corporate governance. Variabel komposisi aktiva berpengaruh negatif terhadap kualitas corporate governance perusahaan sedangkan variabel jenis industri perbankan dan non perbankan berpengaruh positif terhadap kualitas corporate governance yang diterapkan oleh perusahaan. Implementasi corporate governance di perusahaan perbankan lebih lemah dibandingkan dengan yang diterapkan oleh perusahaan non perbankan.

 

This research tries to find out the empirical evidence of determinants affects company characteristic such as investment opportunities, ownership concentration, leverage, assets composition, firm size, and regulation factors to quality of corporate governance. This research uses sample of 65 listed company in Indonesia Stock Exchange for year 2010-2013. The result of this research shows that assets composition variable implemented in company and banking industry affects corporate governance implemented company. Assets composition variable negatively affects to quality of corporate governance in company, whereas banking industry positively affects to quality of corporate governance in company. This research also finds that corporate governance implementation banking industry is lower than non banking industry.


Keywords


Investment Opportunities; Ownership Concentration; Leverage; Assets Composition; Firm Size; Regulation Factors; Corporate Governance Implementation Quality.

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DOI: https://doi.org/10.15294/jda.v5i2.2994

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