Pengaruh tata kelola perusahaan terhadap kinerja perusahaan di Indonesia
P Penelitian ini menguji pengaruh praktik tata kelola perusahaan yaitu Dewan Komisaris, Komisaris Independen, Direksi, Komite Audit, Kepemilikan Institusional, dan Kepemilikan Manajerial terhadap kinerja perusahaan (Return on Asset dan Return on Equity umum). Sampel terdiri dari 447 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) dan memiliki laporan keuangan yang komprehensif antara tahun 2006 hingga 2010. Dari hasil penelitian ini, diakui bahwa hanya Komisaris Independen telah berpengaruh signifikan terhadap ROE perusahaan, sedangkan variabel lain (Dewan Komisaris, Dewan Direksi, Komite Audit, Kepemilikan Institusional, dan Kepemilikan Manajerial) telah gagal mempengaruhi ROE. Sementara itu, ketika kinerja perusahaan diukur dengan ROA, ditemukan bahwa tidak ada variabel tunggal yang secara signifikan mempengaruhi hal itu.
T This study examined the influence of corporate governance practices i.e. Board of Commissioners, Independent Commissioners, Board of Directors, Audit Committee, Institutional Ownership, and Managerial Ownership towards companies’ performance (Return on Asset and Return on Common Equity). The sample consists of 447 companies which are listed in Indonesian Stock Exchange (IDX) and have a comprehensive financial statement between years 2006 to 2010. From the result of this research, it is acknowledged that only Independent Commissioners had significantly influence companies’ ROE, while the other variables (Board of Commissioners, Board of Directors, Audit Committee, Institutional Ownership, and Managerial Ownership) had fail influencing ROE. Meanwhile, when the company performance was measured by ROA, it was found that there was no single variable had significantly influencing it.