摘要：Basically the principles of Good Corporate Governance (GCG) includes fivemain components namely fairness, transprancy, accountability, responsibilityand independency. Good Corporate Governance is increasingly important forcompanies, namely as a tool of management control in improving theperformance of healthy companies. However, although many are aware of theimportance of good corporate governance, many of those who reported low ofcompanies in Indonesia to implement these principles. Data used in this study isa company that has applied the Good Corporate Governance and the companiesthat entered the top 10 rating of Good Corporate Governance by IICG (TheIndonesian Institute for Corporate Governance) in the year 2007 in the form of arating score CGPI (Corporate Governance Perception Index ) and the report ofthe Annual Report of each company there in 2007. From the results of the studyusing simple linear regression tool, it can be concluded that the implementationof GCG (using GCG Score) did not significantly affect the financialperformance (in this study uses the ratio of corporate ROI), although meanscores achieved by the company GCG has a high value , values are notsignificantly to ROI at the company level.
