Good Corporate Governance dan Kinerja Keuangan Perusahaan Perbankan di Bursa Efek Indonesia
Abstract
Financial performance is an achievement in a company that reflects a picture of the company's financial condition. Good Corporate Governance regulates the relationship between shareholders, directors and commissioners. The purpose of this study was to determine the effect of Good Corporate Governance on banking financial performance. This research was conducted in banking companies listed on the Indonesia Stock Exchange in the 2015-2017 period. The number of samples taken was 48 banking companies, with a purposive sampling method. The data analysis technique used is the classical assumption test and multiple linear regression test. The results of this study indicate that the board of commissioners has a negative and significant effect on financial performance. The results of this study indicate that managerial ownership has a positive and significant effect on financial performance.
Keywords: Good Corporate Governance, Financial Performance, Return On Assets (ROA).
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References
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Zerban, A.M dan W.B. Din Ateia. (2016). Corporate Governance in the Banking Sector (Empirical Study on the Effect of Separating Chairman and Chief Executive Officer (CEO) Positions on Financial Performance). Accounting and Finance Research, Vol. 5, No. 3.
Adestian, Yuda (2013). Pengaruh Dewan Komisaris, Dewan Direksi, Dewan Komisaris Independen, Komite Audit dan Ukuran Perusahaan Pada Kinerja Perusahaan Perbankan Yang Listing di BEI Pada Tahun 2012-2014. Jurnal Fakultas Ekonomi dan Bisnis Universitas Dian Nuswantoro
Agustina, M., Jogi, Y., & Si, M. (2014). Pengaruh Good Corporate Governance terhadap Kinerja Perusahaan pada Sektor Keuangan, Business Accounting Review Vol. 3, No. 1, Hal: 223-232
Al-Baidhani, D. A. (2013). The Effects of Corporate Governance on Bank Performance: Evidence from the Arabian Peninsula. SSRN. Putra Business School
Aluy, C.A. dan J.E. Tulung (2017). Pengaruh Keberadaan Wanita dalam Manajemen Puncak dan Kepemilikan Manajerial Terhadap Kinerja Keuangan Perbankan (Studi Pada Bank BUMN dan Bank Swasta Nasional Devisa di Indonesia). Jurnal EMBA, Vol.5, No.2, Hal. 821-828.
Chaarani, E. (2014). The impact of corporate governance on the performance of Lebanese banks. The International Journal of Business and Finance Research, Vol. 8, No. 5, 3Hal. 5–46.
Cheng, Q & Warfield, TD. (2005), ‘Equity incentives and earnings management’, The Accounting Review, Vol.80, No.2, Hal: 441-476.
Chrisdiato, B. (2013). “Peran Komite Audit dalam Good Corporate Governance”. Jurnal Akuntansi Aktual Universitas Surabaya.
Dao, B., & T. Dao. (2014). Corporate Governance and Bank Performance – An International Comparison: Vietnam and Malaysia. SSRN.
Dedu, V., dan G. Chitan. (2013). The Influence of Internal Corporate Governance on Bank Performance - An Empirical Analysis for Romania. Procedia - Social and Behavioral Sciences.
Dewi, P.E.R dan A. Indra Tenaya (2017). Pengaruh Penerapan GCG dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perbankan di BEI Periode 2013-2016. E-Jurnal Akuntansi Universitas Udayana, Vol. 21, No. 1, Hal: 310-329.
Elisetiawati, E. dan B. Artinah. (2016). Pengaruh Pelaksanaan Good Corporate Governance, Kepemilikan Institusional dan Leverage Terhadap Kinerja Keuangan (Studi Pada Industri Perbankan di Bursa Efek Indonesia). Jurnal Manajemen dan Akuntansi, Vol. 17, No. 1, Hal: 17-28
Fanta, A. B. (2013). Corporate Governance and impact on Bank Performance. Journal of Finance and Accounting, Vol. 1, No. 1.
Fidanoski, F., Mateska, V., & Simeonovski, K. (2013). Corporate Governance and Bank Performance: Evidence from Macedonia. Munich Personal RePEc Archive.
Hanif, M. (2014). Pengaruh Penerapan Corporate Governance Terhadap Laba Perusahaan. Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta.
Hartono, D. dan Y. Nugrahanti. (2014). Pengaruh Mekanisme Corporate Governance terhadap kinerja keuangan perusahaan perbankan. Dinamika Akuntansi, Keuangan dan Perbankan, Vol. 3, No. 2, Hal: 191-205
Inam, H. dan A. Mukhtar. (2014). Corporate governance and its impact on performance of banking sector in Pakistan. International Journal of Information, Business and Management, Vol. 6, No.3.
Indarti, M.G.K. dan L. Extaliyus (2013). Pengaruh Corporate Governance Perception Index (CGPI), Struktur Kepemilikan, dan Ukuran Perusahaan Terhadap Kinerja Keuangan. Jurnal Bisnis dan Ekonomi (JBE), Vol. 20, No.2, Hal: 171-183
Iqbal, S., Nawaz, A., & Ehsan, S. (2019). Journal of Asian Economics Financial performance and corporate governance in micro finance: Evidence from Asia. Journal of Asian Economics, Vol. 60, 1–13.
Iraya, C., Mwangi, M., & Muchoki, G. (2015). The effect of corporate governance practices on earningd management of company listed at the Nairobi securities exchange. European Scientific Journal, Vol.11, No.1.
James, B. J., dan Joseph, C. (2015). Corporate Governance Mechanisms and Bank Performance: Resource-based View. Procedia Economics and Finance.
Jensen, M.C dan Meckling, W.H. (1976). The Theory of the Firm: Managerial Agency Cost and Ownership Structures. Journal of Financial Economics. Vol.3, pp. 305-360.
Johl, S. K., Kaur, S., & Cooper, B. J. (2015). Board Characteristics and Firm Performance: Evidence from Malaysian Public Listed Firms. Journal of Economics, Business and Management, Vol. 3, No. 2.
Lipunga, A. M. (2014). Corporate Governance Practices in Commercial Banking Sector of Malawi: Evidence from Annual Reports. Journal of Applied Finance and Banking. Vol. 4, No. 5, 2014.
Machmud dan Djakman. (2008), Pengaruh Struktur Kepemilikan terhadap Luas Pengungkapan Tanggung Jawab Sosial (CSR Disclosure) pada Laporan Tahunan Perusahaan: Study Empiris pada Perusahaan Publik yang Tercatat
di Bursa Efek Indonesia 2006. Simposium Nasional Akuntansi 11.
Naushad, M., dan M.A. Malik. (2015). Corporate governance and bank performance: A study of selected banks in GCC region. Asian Social Science, Vol. 11, No. 9.
Pakpahan, N.T. dan Rasyid, E. (2017). Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan (Studi kasus pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia Tahun 2012-2015). Fundamental management journal online, Vol. 2, No. 1, Hal: 5-13
Putri, D.S.K. (2016). Pengaruh Penerapan Good Corporate Governance Terhadap Kinerja Keuangan (Studi Empiris Pada Perusahaan Perbankan yang Terdaftar Di BEI Tahun 2010-2014). Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta.
Rambo, C. M. (2013). “Influence of The Capital Markets Authority’s Corporate Governance Guidelines on Financial Performance of Commercial Banks In Kenya” Charles. The International Journal of Business and
Finance Research, 7(3), 77–92, Vol. 7, No. 3, 2013.
Rompas, S.A.C. dan Sri Murni (2018). Pengaruh Pengungkapan Corporate Governance dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perbankan Yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016. Jurnal EMBA Vol.6 No.3, Hal. 1508 – 1517
Surya, Indra & Ivan Yustiavandana. (2006). Penerapan Good Corporate Governance Mengesampingkan Hak-Hak Istimewa demi Kelangsungan Usaha. Jakarta: Prenada Media Group
Theacini, D.A.M dan Wisadha, I. G. S. (2014). Pengaruh Good Corporate Governance, Kualitas Laba dan Ukuran Perusahaan Pada Kinerja Perusahaan, E-Jurnal Akuntansi Universitas Udayana, Vol. 7, No.3 Hal: 733–746.
Torang, S. (2013). Organisasi dan Manajemen (Perilaku, Struktur, Budaya & Perubahan Organisasi. Alfabeta. Bandung.
Wahidahwati. (2002). “Pengaruh Kepemilikan Manajerial dan Kepemilikan Institusional pada Kebijakan Hutang Perusahaan: Sebuah Perspektif Theory Agency”, Jurnal Riset Akuntansi Indonesia, Vol. 5, No. 1, Ikatan Akuntan Indonesia-Kompartemen Akuntan Pendidik, Yogyakarta.
Widagdo, D.O.K. dan A. Chariri (2014). Pengaruh Good Corporate Governance Terhadap Kinerja Perusahaan. Diponegoro Journal of Accounting, Vol. 3, No. 3, Hal: 1-9
Zerban, A.M dan W.B. Din Ateia. (2016). Corporate Governance in the Banking Sector (Empirical Study on the Effect of Separating Chairman and Chief Executive Officer (CEO) Positions on Financial Performance). Accounting and Finance Research, Vol. 5, No. 3.
Published
2021-03-25
How to Cite
YUDHIA, Putu Kevin; WIDANAPUTRA, A.A.G.P..
Good Corporate Governance dan Kinerja Keuangan Perusahaan Perbankan di Bursa Efek Indonesia.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 3, p. 524-539, mar. 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/47659>. Date accessed: 19 apr. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i03.p01.
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