ANALISIS PROFITABILITAS DAN LEVERAGE SEBELUM DAN SESUDAH PELAKSANAAN GOOD CORPORATE GOVERNANCE

NURFADILLAH, Della (2020) ANALISIS PROFITABILITAS DAN LEVERAGE SEBELUM DAN SESUDAH PELAKSANAAN GOOD CORPORATE GOVERNANCE. S1 thesis, Universitas Pendidikan Indonesia.

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Abstract

Indonesia experienced an economic crisis for a very long period of time in 1997 which caused many large companies to go bankrupt at the time. Good Corporate Governance is said to be an influential discovery to deal with this problem. Indonesian companies have succeeded in implementing the principles of Good Corporate Governance Because of the encouragement of foreign investors to make investment decisions. Good Corporate Governance is expected to improve the company’s financial performance if the company can operate by achieving profit targets according to company objectives. The measurement of good financial performance can be seen from the profitability ratio, which measures the assets or profits of the company. The leverage ratio also affects the level of company performance. The leverage ratio calculates the number of company assets that are financed by debt or capital sourced from creditors. This study aims to describe the differences in profitability and leverage before and after the implementation of GCG, and to provide empirical evidence that Good Corporate Governance (GCG) has a significant effect on the company’s financial performance, especially on profitability an leverage using measurement tools or indicators to measure ratio with Return On Assets, Return On Equity, Operating Profit Margin, Net Profit Margin, Earning Per Share, Debt to Total Assets Ratio, Debt to Equity Ratio. This research is a survey study using secondary data, that is the financial statements of companies listed on the Indonesia Stock Exchange (IDX) and consistently implementing Good Corporate Governance in 20013-2017. The data source in this study is the annual report period before the implementation of the Good Corporate Governance mechanism (in 2013 and 2014) and after the application of the Good Corporate Governance mechanism (in 2016 and 2017). The method used is the method of collecting documentation data and library research. The analysis method uses paired sample t-test and wilcoxon sign rank test. The results of this study indicate only a few indicators that there are differences after the implementation of Good Corporate Governance to profitability and leverage ratio that is Net Profit Margin and Debt to Equity Ratio have a positive and significant effect. Whereas the ratio of Return On Assets, Return On Equity, Operating Profit Margin, Earning Per Share, and Debt to Total Assets Ratio on these indicators managed to find a negative and significant effect after the company implemented the Good Corporate Governance (GCG) mechanism.

Item Type:	Thesis (S1)
Uncontrolled Keywords:	Profitability, Leverage, and Good Corporate Governance
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management L Education > L Education (General)
Divisions:	Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Manajemen Bisnis
Depositing User:	NURFADILLAH
Date Deposited:	10 Nov 2020 08:45
Last Modified:	10 Nov 2020 08:45
URI:	http://repository.upi.edu/id/eprint/57504

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