Hypothesis 2 Hypothesis 3 Hypothesis 4 Rustam Hidayat

Jurnal Administrasi Bisnis JAB|Vol. 42 No. 1 Januari 2017| administrasibisnis.studentjournal.ub.ac.id 73

2. Hypothesis 2

a. The Influence of CGPI on ROE Partially Based on the test results good corporate governance GCG were measured using a score of Corporate Governance Perception Index CGPI has a negative significant effects on ROE partially. Based on t test the hypothesis that has a significant effect between CGPI on ROE partially is acceptable. This means that with the better management of the company on its own efforts to improve financial performance can be optimally performed. The results of the study is consistent with Nurcahyani 2013 which states CGPI has a positive significant effect on ROE. This hypothesis result is not consistent with the effect of CGPI on ROE by Laksana 2012 which states CGPI has not a significant effect on ROE. b. The Influence of DAR on ROE Partially Based on the test results Debt to Assets Ratio DAR has not significant effects on ROE partially. The research result of the effect of DAR on ROE is not in accordance with Rosyadah 2013 which states DAR has a significant effect on ROE. No significant association is due to t test results showed variable results DER is 0.526 which means greater than the real level of significance. c. The Influence of DER on ROE Partially Based on the test results of capital structure were measured using Debt to Equity Ratio DER has a not significant effects on ROE partially. Based on t test the hypothesis that there has no significant effect between DER on ROE is not accordance with research by Rosyadah 2013 which states DER has a significant effect on ROE. If DER higher, then the companys ability to obtain ROE will be getting lower. DER has a negative effect on ROE.

3. Hypothesis 3

Based on test results CGPI, DAR, and DER on ROA simultaneously, indicate that there are significant results. Hypothesis that CGPI, DAR, and DER has a significant effect on ROA simultaneously

4. Hypothesis 4

Based on test results CGPI, DAR, and DER on ROE simultaneously, indicate that there are significant results. Hypothesis that CGPI, DAR, and DER has a significant effect on ROE simultaneously can be accepted. The results of the study on the fourth hypothesis that CGPI, DAR, and DER has a significant effect on ROE is consistent with the research by Rosyadah 2013 although it not explains about the corporate governance. F test results showed a significant result that is lower than 0.05 that the whole it can be stated statistically independent variables simultaneously have a significant effect on ROE.

5. CONCLUSION AND SUGGESTION