ELIST , PRADEWI (2012) PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2007 – 2010. Jurusan Ekonomi Akuntansi UPN "Veteran" Yogyakarta.
Good Corporate Governance (GCG) is a corporate governance that explain the relationship between various parties within the company that determines the direction and performance of the company. Issues on Corporate Governance (CG) start to become an important discussion, especially in Indonesia, named after Indonesia experienced a prolonged period of crisis since 1998. The purpose of this study was to measure the corporate governance and financial performance in the banking sector which will determine on corporate governance. In this study the concept of indicators adopted in corporate governance mechanisms consist of: the board of directors, board of commissioners and firm size on earnings management practices by the banking industry in Indonesia. The sample in this study are all banking companies listed in Indonesia Stock Exchange (BEI) in 2007-2010. The method of analysis used in this study is multiple regression, because in accordance with the purpose of this study was to analyze the influence of independent variables on the dependent variable. To a sample selection used a purposive sampling method. By using this method are obtained 22 companies banking that will serve as samples in this study. From the results of hypothesis testing, it shows that corporate governanace that in this research consist of indicators board of directors, board of commissioners, the size of the board of audit comittee and company size. And his results point that the size of the board of directors and company size is significant positive effect on the financial performance while the size of the board of commissioners and committee audit is significant negative effect on financial performance. So it can be concluded that all hypotheses showed significant impact on financial performance. Keywords: Corporate Governanace, the Board of Directors, the Board of Commissioners, the size of the board of Audit Comittee, Company Size and Financial Performance (CFROA).
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