Mekanisme Good Corporate Governance dan Kualitas Aset Perbankan di Masa Pandemi Covid-19
Abstract
The aim of this research is to analyze the effect of the Good Corporate Governance mechanism on the quality of banking industry assets during the Covid-19 pandemic. This research was conducted at banking companies listed on the Indonesia Stock Exchange in 2020. The data analysis technique uses multiple linear regression analysis. The results of the analysis show that the board of independent commissioners has a negative effect on non-performing loans, thus indicating that the quality of banking assets is getting better. Board of directors with accounting and finance education background, audit committee with accounting and finance education background, as well as managerial and institutional ownership have no effect on the quality of banking assets. The proportion of an independent board of commissioners determines the quality of banking assets during the Covid-19 pandemic.
Keywords: Asset Quality; Non-Performing Loan; Good Corporate Governance Mechanism
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References
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Rahayu, D. M., & Utiyati, S. (2018). Pengaruh Mekanisme Good Corporate Governance Terhadap Kinerja Perbankan dengan Manajemen Risiko Sebagai Variabel Intervening. Jurnal Ilmu Dan Riset Manajemen, 7(5), hal. 1-17.
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Sa’diah, W. M., & Utomo, M. N. (2021). Peran Good Corporate Governance Dalam Meminimalisir Terjadinya Financial Distress. Jurnal Bisnis Dan Manajemen, 15(1), hal. 36-46.
Setiawaty, A. (2016). Pengaruh Mekanisme Good Corporate Governance Terhadap Kinerja Perbankan dengan Manajemen Risiko sebagai Variabel Intervening. Jurnal Ekonomi Dan Manajemen, 13(1), hal. 13-24.
Sidharta, R. B. F. I., Putra, I. N. N. A., & Ibrahim, I. D. K. (2021). Risiko Kredit Perbankan: Dampak Dari Kepemilikan Asing Dan Kepemilikan Institusi Domestik Dengan Bank Size Sebagai Variabel Mediasi. Jurnal Pusat Akses Kajian Manajemen, 1(1), hal. 29-40.
Siswanti, I. (2016). Implementasi Good Corporate Governance pada Kinerja Bank Syariah. Jurnal Akuntansi Multiparadigma, 7(2), hal. 307-321. https://doi.org/10.18202/jamal.2016.08.7023
Widasari, T., & Isgiyarta, J. (2017). Pengaruh Keahlian Komite Audit dan Jumlah Rapat Komite Audit Terhadap Manajemen Laba dengan Audit Eksternal sebagai Variabel Moderasi. Diponegoro Journal of Accounting, 6(4), pp. 1–13.
Wulandari, P. S., & Pangestuti, I. R. D. (2018). Analisis Faktor-Faktor yang Mempengaruhi Non Performing Loan dengan Bank Size, Size of Audit Firm, Pertumbuhan GDP Sebagai Variabel Kontrol. Diponegoro Journal of Management, 7(4), hal. 1-10.
Ying, Q., & He, S. (2020). Is the CEOs’ Financial and Accounting Education Experience Valuable? Evidence from the Perspective of M&A Performance. China Journal of Accounting Studies, 8(1), pp. 35–65. https://doi.org/10.1080/21697213.2020.1822023
Zhou, M., & Xiong, C. (2017). Impact of commercial bank internal governance mechanism on credit risk: an empirical study based on China’s listed banks. Advance in Economics, Business and Management Research, 33, pp. 1006–1011. https://doi.org/10.2991/febm-17.2017.135
Ahmad, M. I., Guohui, W., Hassan, M., Naseem, M. A., & Rehman, R. U. (2016). NPL and Corporate Governance: A Case of Banking Sector of Pakistan. Accounting and Finance Research, 5(2), pp. 32–41. https://doi.org/10.5430/afr.v5n2p32
Andira, P. M. H., & Ratnadi, N. M. D. (2022). Latar Pendidikan Dewan Direksi, Dewan Komisaris, Komite Audit dan Praktik Manajemen Laba Riil. E-Jurnal Akuntansi Universitas Udayana, 32(1), hal. 1–95.
Ardana, Y. (2019). Implementasi Good Corporate Governance (GCG) dalam Mengukur Risiko dan Kinerja Keuangan Bank Syariah di Indonsia. Jurnal Masharuf Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 4(1), hal. 97-112.
Aryani, K. H. (2019). Pengaruh Good Corporate Governance Terhadap Profitabilitas Perbankan dengan Risiko Kredit sebagai Variabel Intervening. Jurnal Ilmu Manajemen Dan Bisnis, 7(1), hal. 63-80.
Atika, R., Husaini, & Ilyas, F. (2020). Konsentrasi Kepemilikan, Struktur Dewan Komisaris Dan Risiko Kredit Bank Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Fairness, 10(2), hal. 115-124.
Badan Pusat Statistik. (2020). Tinjauan Big Data Terhadap Dampak Pandemi Covid-19.
Bintara, R. (2019). The Effect Of The Mechanism Of Good Corporate Governance And Company Size On Financial Performance. South East Asia Journal of Contemporary Business, Economics and Law, 18(5), pp. 286-296.
Bourakba, C., & Zerargui, H. (2015). The Relationship between Credit Risk and Corporate Governance in Islamic Banking : An Empirical Study. Issues in Business Management and Economics, 3(4), pp. 67–73.
Bukian, N. M. W. P., & Sudiartha, G. M. (2016). Pengaruh Kualitas Aset, Likuiditas, Rentabilitas dan Efisiensi Operasional Terhadap Rasio Kecukupan Modal. E-Jurnal Manajemen Unud, 5(2), hal. 1189-1220.
Dwiharyadi, A. (2017). Pengaruh Keahlian Akuntansi dan Keuangan Komite Audit dan Dewan Komisaris Terhadap Manajemen Laba. Jurnal Akuntansi Dan Keuangan Indonesia, 14(1), 75–93. https://doi.org/10.21002/jaki.2017.05
Elisetiawati, E., & Artinah, B. (2016). Pengaruh Pelaksanaan Good Corporate Governance , Kepemilikan Institusional dan Leverage Terhadap Kinerja Keuangan. 17(1), hal. 17-28.
F. Ukhriyawati, C., Ratnawati, T., & Riyadi, S. (2017). The Influence of Asset Structure, Capital Structure, Risk Management and Good Corporate Governance on Financial Performance and Value of The Firm through Earnings and Free Cash Flow As An Intervening Variable in Banking Companies Listed in Indonesia Stock. International Journal of Business and Management, 12(8), pp. 249–260. https://doi.org/10.5539/ijbm.v12n8p249
Fadhillah, R. (2018). Pengaruh Penerapan Good Corporate Governance Terhadap Kinerja Keuangan dan Resiko Pembiayaan di Bank Umum Syariah. 9th Industrial Research Workshop and National Seminar, hal. 655-660.
Hardiyanti, S. E., & Lukmanul, H. A. (2021). The Case of COVID-19 Impact on the Level of Non-Performing Loans of Conventional Commercial Banks in Indonesia. Bank and Bank Systems, 16(1), pp. 62–68. https://doi.org/10.21511/bbs.16(1).2021.06
Hermitasari, R. V., & Purwanto, A. (2016). Pengaruh Komite Audit, Audit Eksternal dan Dewan Komisaris Terhadap Manajemen Laba. Diponegoro Journal of Accounting, 5(2), hal. 1–11.
Iswara, M. A. (2021). Menilik Kondisi Perbankan Tatkala Pandemi Menerjang. Diakses dari: https://www.google.com/amp/s/amp.tirto.id/menilik-kondisi-perbankan-tatkala-pandemi-menerjang-f9F4
Jefri, R. (2018). Teori Stewardship dan Good Governance. Jurnal Riset Edisi XXVI, 4(3), hal. 14-28.
Jensen, M. C., & Meckling, W. H. (1976). Theory of The Firm : Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3, pp. 305–360.
Khatun, A., & Ghosh, R. (2019). Corporate Governance Practices and Non-Performing Loans of Banking Sector of Bangladesh: A Panel Data Analysis. International Journal of Accounting and Financial Reporting, 9(2), pp. 12–28. https://doi.org/10.5296/ijafr.v9i2.14503
Kristina, I. G. A. R., & Wiratmaja, I. D. N. (2018). Pengaruh Board Diversity dan Intellectual Capital Pada Nilai Perusahaan. E-Jurnal Akuntansi Universitas Udayana, 22(3), hal. 2313–2338.
Layola, A., Shopia, S., & M, A. (2016). Effect of Corporate Governance on Loan Loss Provision in Indian Public Banks. Amity Journal of Corporate Governance AJCG ADMAA Amity Journal of Corporate Governance, 1(1), pp. 1–15.
Magembe, J. M., Ombuki, C., & Kiweu, M. (2017). An empirical study of corporate governance and loan performance of commercial banks in Kenya. International Journal of Economics, Commerce and Management, V(11), pp. 581–604. http://ijecm.co.uk/
Nanda, Y. M. E. S., Fakhruddin, I., Fitriani, A., & Pratama, B. C. (2021). Pengaruh Dewan Direksi, Dewan Komisaris Independen, Kepemilikan Manajerial, Kepemilikan Institusional, dan Dewan Pengawas Syariah Terhadap Non Performing Financing. Reviu Akuntansi Kontemporer Indonesia, 2(2), hal. 111-124.
Nur, F. R. (2021). Dampak Covid-19 pada Industri Perbankan. Diakses dari: https://bisnika.hops.id/dampak-covid-19-pada-industri-perbankan/amp/
Paniagua, J., Rivelles, R., & Sapena, J. (2018). Corporate Governance and Financial Performance: The Role of Ownership and Board Structure. Journal of Business Research, 89, pp. 229–234. https://doi.org/10.1016/j.jbusres.2018.01.060
Putra, S. D., & Jubaedah. (2016). Pengaruh Likuiditas dan Kualitas Aset Terhadap Pertumbuhan Laba pada Bank Umum yang Terdaftar di BEI Tahun 2013-2015. Ekonomi Dan Bisnis, 3(2), hal. 83-96.
Rahayu, D. M., & Utiyati, S. (2018). Pengaruh Mekanisme Good Corporate Governance Terhadap Kinerja Perbankan dengan Manajemen Risiko Sebagai Variabel Intervening. Jurnal Ilmu Dan Riset Manajemen, 7(5), hal. 1-17.
Ratnadi, N. M. D., T., S., Achsin, M., & Mulawarman, A. D. (2013). The Effect of Shareholders’ Conflict over Devidend Policy on Accounting Conservatism: Evidence from Public Firms in Indonesia. Research Journal of Financing and Accounting, 4(6), pp. 146–155.
Sa’diah, W. M., & Utomo, M. N. (2021). Peran Good Corporate Governance Dalam Meminimalisir Terjadinya Financial Distress. Jurnal Bisnis Dan Manajemen, 15(1), hal. 36-46.
Setiawaty, A. (2016). Pengaruh Mekanisme Good Corporate Governance Terhadap Kinerja Perbankan dengan Manajemen Risiko sebagai Variabel Intervening. Jurnal Ekonomi Dan Manajemen, 13(1), hal. 13-24.
Sidharta, R. B. F. I., Putra, I. N. N. A., & Ibrahim, I. D. K. (2021). Risiko Kredit Perbankan: Dampak Dari Kepemilikan Asing Dan Kepemilikan Institusi Domestik Dengan Bank Size Sebagai Variabel Mediasi. Jurnal Pusat Akses Kajian Manajemen, 1(1), hal. 29-40.
Siswanti, I. (2016). Implementasi Good Corporate Governance pada Kinerja Bank Syariah. Jurnal Akuntansi Multiparadigma, 7(2), hal. 307-321. https://doi.org/10.18202/jamal.2016.08.7023
Widasari, T., & Isgiyarta, J. (2017). Pengaruh Keahlian Komite Audit dan Jumlah Rapat Komite Audit Terhadap Manajemen Laba dengan Audit Eksternal sebagai Variabel Moderasi. Diponegoro Journal of Accounting, 6(4), pp. 1–13.
Wulandari, P. S., & Pangestuti, I. R. D. (2018). Analisis Faktor-Faktor yang Mempengaruhi Non Performing Loan dengan Bank Size, Size of Audit Firm, Pertumbuhan GDP Sebagai Variabel Kontrol. Diponegoro Journal of Management, 7(4), hal. 1-10.
Ying, Q., & He, S. (2020). Is the CEOs’ Financial and Accounting Education Experience Valuable? Evidence from the Perspective of M&A Performance. China Journal of Accounting Studies, 8(1), pp. 35–65. https://doi.org/10.1080/21697213.2020.1822023
Zhou, M., & Xiong, C. (2017). Impact of commercial bank internal governance mechanism on credit risk: an empirical study based on China’s listed banks. Advance in Economics, Business and Management Research, 33, pp. 1006–1011. https://doi.org/10.2991/febm-17.2017.135
Published
2022-11-26
How to Cite
DAMAYANTI, I Gusti Ayu Agung; DWI RATNADI, Ni Made.
Mekanisme Good Corporate Governance dan Kualitas Aset Perbankan di Masa Pandemi Covid-19.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 11, p. 3197-3211, nov. 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/83833>. Date accessed: 29 apr. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i11.p01.
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