Financial Services Regulation and Corporate Governance

Objective – The purpose of this study is to examine the effect between financial distress, corporate governance, auditor switching and audit delay. This research sample using data on a manufacturing company on the Indonesia Stock Exchange. Methodology – The analysis technique used is multiple linear regression analysis technique. Findings– The research finding show that financial distress and the size of the audit committee have a significant effect on audit delay, while the concentration of ownership, managerial ownership, change of directors, and auditor switching has no significant effect on audit delay. Second finding explain that consideration for companies listed on the Indonesia Stock Exchange to pay attention to the timeliness of submitting financial reports and independent auditor reports so as not to get sanctions from the Financial Services Authority. Novelty – Our novelty research using the relationship of Financial Distress, Corporate Governance and Auditor Switching on new research model to Audit Delay. Type of Paper: Empirical JEL Classification: M41, M42 Keywords: Financial Distress, Corporate Governance, Auditor Switching, Audit Delay

Download Full-text

Pengaruh Dewan Direksi, Dewan Komisaris Independen. Kepemilikan Manajerial, Kepemilikan Institusional, Dan Dewan Pengawas Syariah Terhadap No Performing Financing (Studi Kasus Pada Bank Umum Syariah Yang Terdaftar Di OJK Periode 2015-2019)

Ratio : Reviu Akuntansi Kontemporer Indonesia ◽

10.30595/ratio.v2i2.10378 ◽

2021 ◽

Vol 2 (2) ◽

Author(s):

Yugi Maheswari ES ◽

Iwan Fakhruddin ◽

Azmi Fitriati ◽

Bima Cinintya Pratama

Keyword(s):

Corporate Governance ◽

Board Of Directors ◽

Commercial Bank ◽

Financial Services ◽

Supervisory Board ◽

Secondary Data ◽

Institutional Ownership ◽

Managerial Ownership ◽

Good Corporate Governance ◽

The Board Of Directors

Tujuan penelitian ini untuk mengetahui pengaruh penerapan Good Corporate Governance (GCG) yang diproksikan oleh dewan direksi, dewan komisaris independen, kepemilikan manajerial, kepemilikan institusional, dan dewan pengawas syariah terhadap risiko pembayaran yang diukur dengan rasio Non Performing Financing (NPF) pada Bank Umum Syariah. Populasi penelitian adalah Bank Umum Syariah Yang Terdaftar di Otoritas Jasa Keuangan. Data yang digunakan adalah data sekunder berupa laporan tahunan Bank Umum Syariah periode 2015-2019. Sampel yang dikumpulkan adalah 14 bank syariah sebayak 70 data. Hasil penelitian menunjukkan bahwa dewan direksi berpengaruh negative erhadap NPF. Dewan komisaris independen, kepemilikan manajerial, kepemilikan institusional, dan dewan pengawas syariah tidak berpengaruh terhadap NPF. The purpose of this study is to determine the effect of the implementation of Good Corporate Governance (GCG) which is proxied by the board of directors, the board of independent commissioners, managerial ownership, institutional ownership, and the sharia supervisory board against payment risk as measured by the Non Performing Financing (NPF) ratio at the Bank Sharia General. The study population was a Sharia Commercial Bank Registered at Financial services Authority. The data used was secondary data in the form of reports annual Sharia Commercial Bank for the period 2015-2019. The samples collected were 14 Islamic banks as much as 70 data. The results showed that the board of directors has a negative effect on NPF. Independent board of commissioners, managerial ownership, institutional ownership, and sharia supervisory board have no effect on NPF.

Download Full-text

Islamic Corporate Governance and Internal Control Influance on Fraud in Sharia Commercial Banks

Journal of Islamic Economics and Social Science (JIESS) ◽

10.22441/jiess.2020.v1i1.003 ◽

2020 ◽

Vol 1 (1) ◽

pp. 28

Author(s):

Mariyam Chairunisa

Keyword(s):

Corporate Governance ◽

Internal Control ◽

Financial Services ◽

Commercial Banks ◽

Audit Committee ◽

Supervisory Board ◽

Negative Effect ◽

Descriptive Approach ◽

Quantitative Descriptive ◽

Positive Effect

This study aims to examine impact of Islamic Corporate Governance and Internal Control on Fraud on sharia Commercial Bank in Indonesia. The unit analysis of this research is Sharia Commercial Banks in Indonesia which have been registered in the Financial Services Authority (OJK) period 2012 to 2017. This research was done to 11 Islamic commercial banks by using quantitative-descriptive approach. The results of this research showed that Sharia Supervisory Board and Internal Control have negative effect and unsignificant on Fraud. However, Audit Committee has a positive effect and significant on fraud .

Download Full-text

Risk Based Bank Rating dalam Mengukur Tingkat Kesehatan Perbankan

Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak ◽

10.30741/assets.v3i2.442 ◽

2019 ◽

Vol 3 (2) ◽

pp. 114-123

Author(s):

Neny Tri Indrianasari ◽

Khoirul Ifa

Keyword(s):

Corporate Governance ◽

Financial Services ◽

Time Series Data ◽

Risk Profile ◽

Series Data ◽

Average Value ◽

Good Corporate Governance ◽

Source Data ◽

The Government ◽

Descriptive Method

The Financial Services Authority assesses the national banking industry in the better shape shown by some indicators, one of which the involvement of the Government in realizing economic growth. With the better banking conditions will marimbas Bank on growth Of Islamic Peoples. This research aims to know the level of health of bank Syariah BPR in East Java by using methods of Risk-Based Bank Rating. The assessment by the method of Risk-Based Bank Rating consists of four factors of risk profile, Good Corporate Governance, earning and capital of each bank. This research uses descriptive method quantitative approach to analyze the ratio-the ratio of the measured. The data type used is the time series data of the year 2015 – 2017. Source data obtained from the Financial Services Authority website (OJK). Data analysis techniques using analysis of Risk-Based Bank Rating (RBBR) consist of four-factor risk profile, Good Corporate Governance, earning and capital. The study concluded that the overall average value of NPF Bank Of Islamic People (BPRS) of 13.37% unhealthy, with an average overall rating Of Sharia Rural Banks ROA (BPRS) of 0.11% with the predicate less healthy and that the average overall rating Of Sharia Rural Banks CAR (BPRS) amounted to 28.47% with very healthy.

Download Full-text