scholarly journals Corporate Governance in the Banking Industry of Kosovo

2019 ◽  
Vol 7 (3) ◽  
pp. 20-34 ◽  
Author(s):  
Arber Hoti ◽  
Arben Dermaku
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Financial Performance ◽  
Multiple Regression Analysis ◽  
Board Of Directors ◽  
Multiple Regression ◽  
Commercial Banks ◽  
Banking Sector ◽  
Board Members ◽  
The Board Of Directors

The main purpose of this research is to study the impact of corporate governance on the financial performance of the banking sector in Kosovo. To analyze this impact, the Pearson correlation coefficient, multiple regression analysis related to the board size and board independence and banking sector performance in Kosovo were applied. The key corporate governance variables that have been studied in this research are: (i) size of the board of directors, (ii) the independence of the board of directors (the ratio between non-executive directors and the total number of board members). The data for this research were collected from the annual reports and audited financial statements of commercial banks in Kosovo for the 12 year period (2006-2017) and from questionnaires addressed to board members of commercial banks in Kosovo as well as other publications from relevant local institutions such as the Central Bank of Kosovo (CBK), Statistical Office of Kosovo (SOK), Tax Administration of Kosovo (TAK), etc. The results of the multiple regression analysis regarding the influence of the board of directors on the financial performance of the banking sector indicate that: the size of the board of directors and the independence of the board of directors have a positive and significant impact on the financial performance of the banking sector in Kosovo, expressed through return on assets (ROA) and return on equity (ROE). Findings of this research are in line with the findings of other researchers in this field and confirm the assertion that the management of the above variables improves and has a positive impact on the financial performance of banks in Kosovo.

scholarly journals PENGARUH RETURN ON ASSET, DEBT TO EQUITY RATIO, NET PROFIT MARGIN TERHADAP INCOME SMOOTHING DENGAN VARIABEL MODERASI PROPORSI WANITA DI DALAM DEWAN DIREKSI (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2013-2015)

2019 ◽  
Vol 12 (2) ◽  
pp. 89-100
Author(s):  
Yolita Kurniawati ◽  
Paulus Sulluk Kananlua ◽  
Sugeng Susetyo
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Board Of Directors ◽  
Multiple Regression ◽  
Stock Exchange ◽  
Income Smoothing ◽  
Profit Margin ◽  
Net Profit ◽  
The Board Of Directors ◽  
Equity Ratio

This study aims to investigate the effect of: (1) Return on Asset (ROA), Debt to Equity Ratio (DER), Net Profit Margin (NPM), and the proportion of women in board of directors on income smoothing. (2) Further, this study also investigates the moderating effect of proportion of women in board of directors on effect of ROA, DER, and NPM to income smoothing. Data were collected from anufacture companies listed on the Indonesia Stock Exchange (IDX) in the year of 2013 -2015. Multiple regression analysis and moderated regression analysis were used to test the hypotesis in this study. The results of multiple regression analysis show that Return on Asset (ROA) and Debt to Equity Ratio (DER) influence the income smoothing. Meanwhile, Net Profit Margin (NPM) does not influence the income smoothing. The result of moderated regression analysis shows that the proportion of women does not moderate the effect of Return on Asset (ROA), Debt to Equity Ratio (DER), and Net Profit Margin (NPM) on income smoothing. Those could happen because very women are sit in the Board of Directors of the firms in Indonesia.Keywords: Income Smoothing, Return on Asset (ROA), Debt to Equity Ratio (DER), Net profit Margin (NPM).

scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2014-2018

2021 ◽  
Vol 10 (3) ◽  
pp. 290
Author(s):  
Della Ayu Rizki ◽  
Eni Wuryani
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Board Of Directors ◽  
Audit Committee ◽  
Banking Sector ◽  
Audit Quality ◽  
Institutional Ownership ◽  
External Audit ◽  
Good Corporate Governance ◽  
The Board Of Directors

The purpose of this study was to determine the effect of implementing good corporate governance on financial performance in banking companies. Proxies for good corporate governance are the board of directors, the independent board of commissioners, the audit committee, external audit quality, and institutional ownership. Measurement of banking financial performance uses Return on Assets (ROA). The sample used is 26 samples of banking sector companies listed on the IDX during 2014-2018. The analysis technique uses multiple regression analysis. The results showed that the board of directors and institutional ownership have an influence on financial performance, while the independent board of commissioners, audit committee, and external audit quality have no influence on financial performance. Keywords: Good Corporate Governance;Financial Performance;Banking Sector.

scholarly journals Corporate Governance dan Kinerja Keuangan

2020 ◽  
Vol 17 (4) ◽  
pp. 566-589
Author(s):  
Haniatus Sa’diyah
Keyword(s):  
Corporate Governance ◽  
Data Analysis ◽  
Panel Data ◽  
Financial Performance ◽  
Board Of Directors ◽  
Commercial Banks ◽  
Sampling Method ◽  
Supervisory Board ◽  
Testing Methods ◽  
The Board Of Directors

This study aims to determine the effect of corporate governance as proxied by the Board of Commissioners, the Board of Independent Commissioners, the Board of Directors and the Sharia Supervisory Board on Financial Performance, through a connecting variable, namely Non Performing Financing (NPF). The sample of this research is using purposive sampling method. The population is 13 Islamic Commercial Banks in Indonesia. The samples obtained were 8 Islamic Commercial Banks. The data is obtained from the quarterly reports of each bank, namely the first quarter of 2017 to the second quarter of 2020. Data analysis and hypothesis testing methods use path analysis using panel data. The results of this study indicate that corporate governance as proxied by the Board of Commissioners, the Independent Commissioner, the Board of Directors and the Sharia Supervisory Board has no effect on financial performance and non-performing financing. This means that higher corporate governance does not affect financial performance or non-performing financing. In this study it was also found that non-performing financing has an effect on financial performance. If non-performing financing decreases, financial performance will increase. In addition, non-performing financing in this study cannot be an intervening variable for corporate governance.

scholarly journals Pengaruh Corporate Governance terhadap Profitabilitas Bank Umum Syariah (BUS) Indonesia Periode 2011-2016

2019 ◽  
Vol 4 (1) ◽  
pp. 98
Author(s):  
Jielend Ariandhini
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Board Of Directors ◽  
Commercial Banks ◽  
Audit Committee ◽  
Supervisory Board ◽  
Sampling Technique ◽  
Return On Assets ◽  
The Board Of Directors ◽  
Independent Variable

This study aims to determine the effect of Corporate Governance (CG) as measured by the composition of the board of commissioners, the composition of the board of directors, the composition of the audit committee and the composition of the syariah supervisory board on the profitability of sharia commercial banks as measured by Return On Assets (ROA). The Method of this research is quantitatif by using secondary data with documentation technique. The population used in this study is all sharia commercial banks, based on the financial statements of each bank. The observation period in this research is from 2011 to 2016. The sampling technique is done by purposive sampling method. There are 5 banks, namely Bank Muamalat, Bank Sharia Mandiri, Bank Negara Indonesia Sharia, Bank Rakyat Indonesia Sharia, Bank Central Asia Sharia. Data analysis technique used in this research is panel regression. The results showed that independent variables of board of commissioner and syariah supervisory board have no significant effect on financial performance measured by Return on Asset (ROA). The independent variable of the board of directors has a positive and significant impact on the financial performance measured using Return on Assets (ROA), and the audit committee independent variable has a negative and significant effect on the financial performance measured using Return on Assets (ROA).

scholarly journals Corporate governance and financial performance: An empirical study on Egyptian banks

2015 ◽  
Vol 13 (1) ◽  
pp. 1359-1374
Author(s):  
Hassan M. Hafez
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Board Of Directors ◽  
Banking Sector ◽  
Annual Reports ◽  
Obvious Effect ◽  
The Board Of Directors ◽  
Conventional Banks ◽  
The Impact

There is a distinct lack of research into the relationship between corporate governance and banks’ financial performance in the banking sector in Egypt. This research paper tries to fills this gab by examining the impact of corporate governance, with particular reference to the role of board of directors and ownership concentration, on the financial performance of Egyptian banks. Using a sample of 39 banks represent all commercial banks operate in Egypt for the period 2004– 2015 and controlling banks size and age. The study relied on the data through the annual reports of the respective banks, website of the central bank of Egypt and Data scope. The banks were selected for the study cutting across the local Islamic and Conventional banks, foreign Islamic and conventional banks, and regional Islamic and conventional banks. The results showed that banks ownership either foreign or national has an obvious effect on the banks’ financial performance. Board size has no significant effect. However, the hierarchy of the board of directors and the duality of the CEO has a direct effect on the banks financial performance in Egypt.

scholarly journals Corporate governance and financial performance in Islamic banks: the role of the sharia supervisory board in multiple-layer management

2019 ◽  
Vol 14 (4) ◽  
pp. 183-191 ◽  
Author(s):  
Darwanto ◽  
Anis Chariri
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Board Of Directors ◽  
Commercial Banks ◽  
Supervisory Board ◽  
Capital Adequacy ◽  
Islamic Banks ◽  
Return On Assets ◽  
Capital Adequacy Ratio ◽  
The Board Of Directors

This study aims to investigate the impact of Good Corporate Governance (GCG) on the financial performance of sharia banking. GCG is measured by the Board of Commissioners Performance, the Board of Commissioners Composition, the Number of Audit Committees, the Board of Directors, and the Sharia Supervisory Board Performance, whereas financial performance is proxied by Return on Assets, financing risk (Non-Performing Financing), and capital (Capital Adequacy Ratio). Sharia commercial banks registered by Bank Indonesia made the sample of this study. Annual reports and GCG reports of sharia commercial banks from 2014 to 2017 are used as a data source. The study uses a panel data regression approach to analyze the data; some interesting results have been obtained. The Sharia board positively affected financial performance of Islamic banks in terms of return on assets and capital adequacy ratio, and negatively as to non-performing financing. Similarly, the board of directors had a significant impact on the financial performance of Islamic banks in the same direction as the sharia supervisory board in terms of the three components. Meanwhile, the board of commissioners had a significant and positive impact only on the return on assets of Islamic banks in Indonesia.

scholarly journals Corporate Governance Terhadap Kinerja Maqashid Syariah Dengan Intellectual Capital Sebagai Variabel Mediasi

2021 ◽  
Vol 7 (1) ◽  
pp. 31-42
Author(s):  
Diky Satria ◽  
Mismiwati Mismiwati ◽  
Lidia Desiana ◽  
Siti Juairiah
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Intellectual Capital ◽  
Commercial Banks ◽  
Secondary Data ◽  
Test Methods ◽  
Test Method ◽  
Analysis Technique

This study aims to analyze and determine the effect of corporate governance on the performance of sharia maqhasid with intellectual capital as a mediating variable in Islamic Commercial Banks in Indonesia for the 2014-2018 period. The population in this study are Islamic Commercial Banks in Indonesia for the 2014-2018 period. The technique used is the annual report for the 2014-2018 period on 8 Islamic Commercial Banks. The type of data used is secondary data. The data analysis technique in this study used SPSS 21 software, which consists of descriptive statistical analysis, classical assumption test, multiple regression analysis, and mediation testing using the causal step and sobel test methods. By using multiple regression analysis, the results of this study indicate that corporate governance has a negative and significant effect on intellectual capital. Corporate governance does not affect the performance of sharia maqhasid. Intellectual capital has a negative and significant effect on the performance of sharia maqhasid. Then based on the results of the analysis using the casual step and sobel test method, intellectual capital mediates the effect of corporate governance on the performance of sharia maqhasid.  

scholarly journals Investigating the relationship between corporate governance and banks’ financial performance: Egypt case

2015 ◽  
Vol 13 (1) ◽  
pp. 1177-1190
Author(s):  
Amr Youssef ◽  
Mohamed Bayoumi
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Board Of Directors ◽  
Stock Exchange ◽  
The United States ◽  
Board Members ◽  
Governance Reform ◽  
Egyptian Revolution ◽  
Policy Makers ◽  
The Board Of Directors

In the last few decades, policy makers around the world have focused on corporate governance reform since the Asian financial crisis and scandals in the United States such as the Enron debacle. In addition, there is no doubt that banks have significant position in the welfare of any economy. Corporate governance involves in how banks’ businesses and affairs are governed by its board of directors that raises a fundamental question of how this could affect banks’ financial performance. The focus of this research is to investigate the relationships between some of the corporate governance variables that are related to the board of directors on the financial performance of these banks working in the Egyptian market. Thirteen banks that are listed in the Egyptian Stock Exchange were selected with data collected for the period from 2011 till 2013 which is the post Egyptian revolution era. Research analyses adopted in this study are descriptive, correlation and regression analyses to test the research hypotheses. Findings of this research provide evidence that some of these variables such as board independence, foreign board members ratio, women board members ratio and board educational ratio have significant effect on the financial performance of these banks; however, board size and CEO qualities do not have any significant effect on banks’ performance. The research reaches some implications that are important to different stakeholders on practical and academic levels.

scholarly journals Corporate governance disclosure and corporate performance of Nigerian banks

2021 ◽  
Vol 3 (3) ◽  
pp. 14-36
Author(s):  
Wilson Herbert ◽  
ThankGod C. Agwor
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Board Of Directors ◽  
Commercial Banks ◽  
Stock Exchange ◽  
The Body ◽  
Annual Reports ◽  
The Board Of Directors ◽  
Code Of Corporate Governance ◽  
Governance Disclosure

Corporate disclosure is a key mechanism of corporate governance. This study examined the effect of corporate governance disclosure (CGD) on the financial performance of commercial banks listed on the Nigeria Stock Exchange. Based on the provisions of the Code of Corporate Governance for Public Companies in Nigeria, 2011 and the Code of Corporate Governance for Banks and Discount Houses 2014, the study developed a disclosure checklist and employed content analysis technique to extract corporate governance (CG) from 78 annual reports of 13 Nigerian commercial banks from 2011 to 2016. The study trichotomized CGD into those relating to the board of directors, risk framework, and whistleblowing policy. The results of the hypothesized relationships showed a positive and significant association between CGD and the banks' financial performance, with a positive effect of CGD on the board of directors and whistleblowing policy. However, the study did not find a significant association between CGD of risk management framework and the banks' financial performance. This study contributes to the body of knowledge by providing a broader understanding of the effect of CGD on banks' financial performance. The development of a disclosure checklist based on the regulators’ codes of corporate governance is a useful addition to the literature.

scholarly journals Pengaruh Persentase dan Keberadaan Perempuan Hindu dalam Jajaran Pengurus pada Kinerja Bank Perkreditan Rakyat di Bali

2021 ◽  
Vol 31 (4) ◽  
Author(s):  
I Wayan Sudiana ◽  
Ni Ketut Muliati ◽  
Anak Agung Ketut Agus Suardika ◽  
Ni Wayan Yuniasih
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Board Of Directors ◽  
Gender Diversity ◽  
Sampling Technique ◽  
Board Members ◽  
Company Performance ◽  
The Board Of Directors ◽  
Hindu Women ◽  
Positive Effect

Research on the influence of women on company performance has shown inconsistent results. This study wanted to determine the effect of the percentage and presence of Hindu women in the board of directors on the performance of BPRs in Bali. Gender in this study is seen from two aspects, namely the percentage and the presence of female board members. The population in this study was all rural banks in Bali. The sample was determined by using purposive sampling technique and obtained 110 companies that met the criteria. Hypothesis testing is done using multiple regression analysis. The results showed that the percentage of Hindu female board members had no effect on company performance, while the presence of Hindu female board members had a positive effect on company performance. Keywords: Gender Diversity; Hindu Women; Firm Performance.

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