scholarly journals Pengaruh Kualitas Penerapan Good Corporate Governance (GCG) Terhadap Tingkat Pengembalian dan Risiko Pembiayaan Bank Syariah di Indonesia

2016 ◽  
Vol 7 (2) ◽  
pp. 1 ◽  
Author(s):  
Fathan Budiman
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Islamic Banking ◽  
Good Corporate Governance ◽  
Ranking Score ◽  
Negative Effect ◽  
Asset Quality

The emergence of concept of Good Corporate Governance (GCG) is basedon agency theory that expects the disclosure of information so that conflictsof interest among the principal agent can be minimized. Conflicts of interestcan occur in any company including Islamic banking. This situation is recognized by Bank Indonesia, which then requires the application of the principles of GCG in Bank Indonesia regulations at PBI No. 8/4 / PBI / 2006. The purpose of this study was to describe the quality of the implementation of Good Corporate Governance of Islamic Banking in Indonesia and to analyze their effects on the financial performance and operational efficiency. Financial performance is measured by earnings (ROA), and liquidity (FDR). The object of this study is Islamic banking companies that issue an annual report and a report on the implementation of Good Corporate Governance period of 2013-2015 in accordance with Circular Letter No. BI. 12/13/BPbs on April 30, 2010. Types of data used are secondary data from a composite ranking score of Good Corporate Governance as measured by 11 indicators for BUS and 5 indicators for UUS, and ratio ROA, and NPF. The variables were analyzed using simple linear regression analysis. The results showed that the quality of the implementation of Good Corporate Governance (GCG) has negative effect on the return of Islamic banks measured by profitability (ROA) and a significant negative effect on the risk financing Islamic bank as measured by asset quality (NPF).

scholarly journals Good Corporate Governance Pengaruhnya Pada Kinerja Keuangan Perbankan Syariah di Indonesia

2021 ◽  
Vol 1 (1) ◽  
pp. 83-94
Author(s):  
Lely Ana Ferawati Ekaningsih ◽  
Futhri Izza Afkarina
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Financial Management ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Average Value ◽  
Good Corporate Governance

The implementation of GCG is very important in a bank to improve banking performance, especially the financial performance of Islamic banking. Financial performance is one of the tools used to measure whether the banking performance is going well or not. This study aims to analyze the effect of Good Corporate Governance (GCG)/X on financial performance (ROA)/Y. This type of research is quantitative, using secondary data. The population is all Islamic banks registered with the OJK. While the sampling technique used purposive sampling method, namely 8 Islamic banks which were then multiplied by 3 years until the final sample was 24 samples. The data analysis technique used simple linear regression analysis. The results of this study indicate that GCG has a significant effect on financial performance. This is evidenced by the composite average value of Islamic banking which has the predicate "Good". While the average value of the ROA has increased. This research is in accordance with the statement that the implementation of GCG is very useful for improving financial performance, the better the GCG, the better the performance. Keywords: Good Corporate Governance, ROA, Islamic Financial Management

scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Vol 5 (2) ◽  
pp. 160 ◽  
Author(s):  
Christina Verawaty Situmorang ◽  
Arthur Simanjuntak
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Board Of Directors ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis ◽  
Good Corporate Governance ◽  
Ownership Composition

This study aims to examine and analyze the influence of good corporate governance on corporate financial performance. Good corporate governance in this study is proxied by percentage of institutional ownership, composition of board of directors and composition of independent commissioner. The financial performance of a banking company is measured by Return on Equity (ROE). The population of this study are banking companies Book II and III listed on the Indonesia Stock Exchange (BEI), amounting to 29 companies. The technique of the sample using purposive sampling obtained 19 companies. The type of data used is secondary data. Data analysis technique in this research use multiple linear regression analysis. The results of this study partially indicate that the percentage of institutional ownership, composition of board of directors and composition of independent commissioner has no significant effect with the direction of negative coefficient on ROE. While the simultaneous percentage of institutional ownership, the composition of the board of directors and the composition of independent commissioners composition have significant effect on ROE with positive coefficient direction.

Effect of Application of Principles of Good Corporate Governance Corporate Financial Performance Against At PT.Duta Cendana Mobilindo Cianjur

2020 ◽  
Author(s):  
endang naryono
Keyword(s):  
Corporate Governance ◽  
Linear Regression ◽  
Financial Performance ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Positive Influence ◽  
Primary Data ◽  
Corporate Financial Performance ◽  
Good Corporate Governance ◽  
Ex Post

This research to determine the application of GCG PT.Duta Cendana Mobilindo , development of the company 's financial performance on a PT.Duta Cendana Mobilindo, and to determine the effect of GCG Implementation of the company's financial performance on a PT.Duta Cendana Mobilindo.The method used is the method of ex - post facto . This study uses primary data and secondary data obtained from the financial and non-financial statements of the PT.Duta Cendana Mobilindo . To test the hypothesis used linear regression and correlation Based on the results of the study showed that there is positive between GCG Implementation on the PT.Duta Cendana Mobilindo. The level of closeness of relationship ( correlation ) between the two variables is strong enough , ie r = 0.675 with a correlation coefficient of r > 0 means if GCG Implementation increasing the company's financial performance will increase , and vice versa . The degree of influence is achieved by 45.56 % , and the remaining 54.44 % is influenced by other factors . Meanwhile, through hypothesis testing using t-test , obtained t value = 3.313 and table value of t = 1.987 . Based on the t value , then the value of t is greater than t table located in the rejection of H0 . Results of simple linear regression analysis 2.395 + 0.366 that each increase of 1 ( one point ) Application of the principle of good corporate governance corporate financial performance will increase by 0.366 % . So it can be concluded that the application of GCG has a strong positive influence on the financial performance of the company PT.Duta Cendana Mobilindo.

scholarly journals PERAN NON PERFORMING FINANCING (NPF) DALAM HUBUNGAN ANTARA DEWAN KOMISARIS INDEPENDEN DAN PROFITABILITAS BANK SYARIAH

2018 ◽  
Vol 6 (1) ◽  
pp. 145
Author(s):  
Taufikur Rahman ◽  
Dian Safitrie
Keyword(s):  
Corporate Governance ◽  
Annual Report ◽  
Secondary Data ◽  
Sampling Technique ◽  
Mediating Effect ◽  
Islamic Banking ◽  
Good Corporate Governance ◽  
Negative Effect ◽  
The Relationship

This study empirically examined the role of Non Performing Financing (NPF) as the intervening variable on the relationship between independent board and profitability. The population used in this study is all Islamic banking of Indonesia that consist of 13 Islamic banking. The writer took 11 Islamic banking as the sample of this research. The sampling technique used in this research is purposive sampling technique.Types of data used are secondary data. The data of this study collected from Islamic Banking companies that issue an annual report and a report on the implementation of good corporate governance periode of 2011-2015. This study has utilized path analysis to analyze the mediating effect of NPF on the relationship between board size independence and profitability. The result of this study suggest that empirically NPF does not mediate the relationship between independent board and profitability, so empirically NPF can not play the role as the intervening variable.The result of this study also suggest that independent board has positif effect on profitability (ROE), independent board has negative effect on NPF and NPF has not effect on profitability (ROA).

scholarly journals THE EFFECT OF LIQUIDITY, NET INTEREST MARGIN AND GOOD CORPORATE GOVERNANCE RISK ON SHARIA BANKING FINANCIAL PERFORMANCE

2021 ◽  
Vol 4 (4) ◽  
Author(s):  
Toni Hidayat ◽  
Abdul Malik ◽  
Disna Anum Siregar ◽  
M. Munawaroh
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Liquidity Risk ◽  
Secondary Data ◽  
Primary Data ◽  
Islamic Banking ◽  
Observation Data ◽  
Good Corporate Governance ◽  
Net Interest Margin ◽  
Interest Margin

This research is categorized as quantitative research. While the research design used in this research is correlation analysis, which is a type of research carried out with the aim of detecting the extent to which variations in a factor are correlated with one or more other factors based on the correlation coefficient. The research objective is to explain the effect and hypothesis testing by analyzing various data in the field. In the context of this research is to obtain facts from existing phenomena and to seek factual information about the improvement of Islamic banking financial performance. The population in this study were 11 Islamic banks in Indonesia with a 3-year observation period 2018-2020. The technique for determining the number of samples used was the saturated sample method in which the number of sample observations was 33 observation data. Data collection methods used in this study are primary data and secondary data. The results showed that Liquidity Risk has a positive and significant effect on Islamic Banking Financial Performance. Net Interest Margin has a positive and significant effect on Islamic Banking Financial Performance, Good Corporate Governance has no and significant effect on Islamic Banking Financial Performance and simultaneously Liquidity Risk, Net Interest Margin and Good Corporate Governance have a positive and significant effect on Islamic Banking Financial Performance. JEL: G30; G10; G24 <p> </p><p><strong> Article visualizations:</strong></p><p><img src="/-counters-/edu_01/0777/a.php" alt="Hit counter" /></p>

scholarly journals Pengaruh Kualitas Penerapan Good Corporate Governance dan Risiko Pembiayaan terhadap Profitabilitas Perbankan Syariah

2014 ◽  
Vol 1 (2) ◽  
pp. 134-149 ◽  
Author(s):  
Ferly Ferdyant ◽  
Ratna Anggraini ZR ◽  
Erika Takidah
Keyword(s):  
Corporate Governance ◽  
Secondary Data ◽  
Total Sample ◽  
Negative Influence ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Self Assessment ◽  
Return On Assets ◽  
Good Corporate Governance

The purpose of this research is to analyze the influence of the quality of the implementation of good corporate governance toward profitability of Islamic Banks and analyze the influence of non performing finance toward profitability of Islamic Banks. This research used secondary data from financial statements published by Bank Indonesia and Annual Report GCG in 2010-2013. The Techniques used for sampling is purposive sampling and obtained by 10 Islamic Banks with a total sample of 39 Islamic Banks. Profitability ( Dependent Variable ) in this research is proxied by Return on Assets ( ROA) .While the Independent Variable is The Quality Implementation of Good Corporate Governance obtained from Composite GCG Self Assessment Report Annual Islamic Banking, and Financing Risks are proxied by the Non -Performing Finance ( NPF ). The influence of the three variables and relationships are tested using multiple regression analysis.  T-test SPSS results showed that the quality of the implementation of Good Corporate Governance has negative influence and significant toward profitability of Islamic banking. Non-Performing Finance has negative influence and significant toward profitability of Islamic banking. While the F-test SPSS results showed Implementation of Good Corporate Governance and Quality of Non-Performing Finance has negative influence and significant toward profitability of Islamic banking. Thus, this hypothesis is proven.The purpose of this research is to analyze the influence of the quality of the implementation of good corporate governance toward profitability of Islamic Banks and analyze the influence of non performing finance toward profitability of Islamic Banks. This research used secondary data from financial statements published by Bank Indonesia and Annual Report GCG in 2010-2013. The Techniques used for sampling is purposive sampling and obtained by 10 Islamic Banks with a total sample of 39 Islamic Banks. Profitability ( Dependent Variable ) in this research is proxied by Return on Assets ( ROA) .While the Independent Variable is The Quality Implementation of Good Corporate Governance obtained from Composite GCG Self Assessment Report Annual Islamic Banking, and Financing Risks are proxied by the Non -Performing Finance ( NPF ). The influence of the three variables and relationships are tested using multiple regression analysis.  T-test SPSS results showed that the quality of the implementation of Good Corporate Governance has negative influence and significant toward profitability of Islamic banking. Non-Performing Finance has negative influence and significant toward profitability of Islamic banking. While the F-test SPSS results showed Implementation of Good Corporate Governance and Quality of Non-Performing Finance has negative influence and significant toward profitability of Islamic banking. Thus, this hypothesis is proven.

scholarly journals Pengaruh Good Corporate Governance Terhadap Kualitas Laba Pada Perusahaan Real Estate dan Property

2019 ◽  
Vol 8 (2) ◽  
pp. 67-76
Author(s):  
Vika Fitranita ◽  
Isma Coryanata
Keyword(s):  
Corporate Governance ◽  
Real Estate ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Descriptive Research ◽  
Good Corporate Governance ◽  
Property Companies

This study aims to analyze the effect of corporate governance on the quality of study earnings in real estate and property companies listed on the Indonesia Stock Exchange (IDX) in 2012-2017. In this study, Good Corporate Governance is analyzed as a factor that can encourage companies to have good earnings quality. This study belongs to the type of descriptive research verification of causality. The population in this study are real estate and property companies listed on the Indonesia Stock Exchange (IDX) in 2012-2017 using the purposive sampling method. The type of data collected and used in this study is secondary data with a method of collecting data through documentation and literature studies. The data analysis method used is simple linear regression analysis that has met the testing of classical assumptions. The results of this study indicate that Good Corporate Governance has no effect on earnings quality because the application of Good Corporate Governance (GCG) in companies in Indonesia has not really been used as a tool to minimize information asymmetry between owners and management, but solely to comply with regulations and conditions that apply only.Key words: Good Coporate Governance, kualitas laba.

scholarly journals PENGARUH FINANCIAL SLACK TERHADAP KINERJA PERUSAHAAN STUDI PADA PERUSAHAAN-PERUSAHAAN MANUFAKTUR YANG TELAH GO PUBLIC DI BURSA EFEK INDONESIA

2015 ◽  
pp. 1-11
Author(s):  
Donalson Silalahi
Keyword(s):  
Corporate Governance ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Company Performance ◽  
Corporate Leaders ◽  
Financial Slack ◽  
Good Corporate Governance ◽  
Negative Effect

The relationship between financial slack with the company's performance is not clear. Therefore, this issue more interesting to study. Financial slack can be grouped into two types: available slack and potential slack. Therefore, this study is intended to clarify the effect of available slack and potential slack to company performance. To achieve this aim, used a linear regression equation. The study focused on companies listed on Indonesia Stock Exchange by using purposive sampling technique in sampling research so that the sample size were 112 companies. The data used in this research is secondary data with observations in the period 2008-2010. To explain the effect of financial slack on the performance of companies used the t and F test with α by 10 percent. Based on the analysis and discussion, some conclusions as follows: Firstly, available slack and potential slack have significant negative effect on the performance of the company. Second, the greater the slack of the company, there is a tendency that corporate leaders will tend to use the slack to fulfill its interests. Based on the above conclusions, some suggestions as follows: Firstly, if the company's performance would be improved, financial slack needs to be lowered to a level that is needed. Second, the results of this study can be used as a basis for regulators to make regulations to improve the quality of corporate governance of the corporation. Third, further research is needed by differentiating the sample of companies over companies that implement good corporate governance and corporate governance is not good.

scholarly journals THE EFFECT OF GOOD CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE IN LQ45 COMPANIES LISTED IN INDONESIAN STOCK EXCHANGE

2020 ◽  
Vol 4 (2) ◽  
pp. 1
Author(s):  
Nurkholis Muhammad ◽  
Damayanti Damayanti
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Board Of Directors ◽  
Audit Committee ◽  
Linear Regression Analysis ◽  
Institutional Ownership ◽  
Significant Negative Effect ◽  
Good Corporate Governance ◽  
The Board Of Directors ◽  
Negative Effect

This study is conducted to examine the effect of good corporate governance on financial performance. The variables used in this study are the board of commissioners, the board of directors, institutional ownership and the audit committee as independent variables, while the dependent variable is financial performance proxies with ROA. This study uses 14 consistent samples of LQ45 companies that met the sample criteria during 2014 to 2018. The sampling technique in this research is purposive sampling in order to obtain 70 observations. Because the classical assumption test gets problems in the autocorrelation test, the data are transformed using the cochrane orcutt method, so that the total observations become 69 observations. The data analysis technique utilizes multiple linear regression analysis. The results of this study indicate that the board of commissioners has a positive and significant effect on financial performance, while the board of directors has a significant negative effect on financial performance, and institutional ownership has a significant positive effect on financial performance, while the audit committee has a significant negative effect on financial performance. Based on the determination testing of variable of the board of commissioners, board of directors, institutional ownership and audit committee in the regression model, this study is able to explain the dependent variable of financial performance by 32.9%, while 67.1% is explained by other variables not examined in this study

scholarly journals Pengaruh Audit Internal dan Good Corporate Governance terhadap Kinerja Keuangan Perbankan Syariah

2021 ◽  
Vol 3 (2) ◽  
pp. 329-348
Author(s):  
Fauziah Fitri ◽  
Mayar Afriyenti
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Financial Services ◽  
Audit Committee ◽  
Linear Regression Analysis ◽  
Supervisory Board ◽  
Internal Audit ◽  
Islamic Banking ◽  
Insignificant Effect ◽  
Good Corporate Governance

The aim of this study was to analyze the influence of internal audit and good corporate governance on financial performance of islamic banking in Indonesia. The data used in this study are annual reports of islamic banking listed on the Financial Services Authority (OJK) in the period 2014-2019. The method of taking data samples using purposive sampling method. Based on this method, a sample of 66 observations was obtained. Hypothesis testing in this study uses multiple linear regression analysis. The result show that internal audit has a positive and significant effect on financial performance, the board of directors has a positive but insignificant effect on financial performance, the board of commissioners has a negative and insignificant effect on financial performance, the audit committee has a positive and significant effect on financial performance, and the shariah supervisory board has a negative and insignificant effect on financial performance.

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