scholarly journals Implementation Of Good Corporate Governance (Gcg) And Profit-Sharing Financing On Profitability In Sharia Commercial Banks

2021 ◽  
Vol 8 (2) ◽  
pp. 1-14
Author(s):  
Sri Lestari Kurniawati ◽  
Zubaidah Nasution
Keyword(s):  
Corporate Governance ◽  
Commercial Banks ◽  
Sampling Method ◽  
Descriptive Analysis ◽  
Profit Sharing ◽  
Significant Positive Effect ◽  
Independent Variables ◽  
Good Corporate Governance ◽  
Analysis Technique ◽  
Positive Effect

This study aims to determine the effect of Good Corporate Governance and profit-sharing financing on the performance of sharia commercial banks in Indonesia as measured by profitability. This study is quantitative by using Profitability variables (ROA and ROE) as the dependent variable and Good Corporate Governance and profit-sharing financing (mudharabah, musyarakah) as independent variables. The purposive sampling was used as the sampling method in order to obtain 10 Sharia Commercial Banks (SCB) with a study period of 2009-2018. The analysis technique used is descriptive analysis and statistical analysis of panel data with eviews 8.0. The results of the study stated that Good Corporate Governance and mudhorobah profit-sharing had a significant positive effect on profitability (ROA and ROE).

scholarly journals SHARIA COMPLIANCE AND ISLAMIC CORPORATE GOVERNANCE

TRIKONOMIKA ◽  
2019 ◽  
Keyword(s):  
Corporate Governance ◽  
Sample Size ◽  
Analytical Method ◽  
Sampling Method ◽  
Profit Sharing ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Negative Effect ◽  
Positive Effect

This study aims to examine the effect of sharia compliance and Islamic corporate governance on fraud in Sharia banks. Independent variables used are sharia compliance with Profit Sharing Ratio as a proxy and Islamic corporate governance. The dependent variable used is fraud. The population in this study is all Sharia Banks which is registered in Bank Indonesia in the period 2015 to 2017. The sample was selected using purposive sampling method. Sample size in this research as much as 33 Sharia Banks. Those total samples used in this study which consist of 11 Sharia Banks within 3-year study period. The analytical method used in this study is multiple linier regression.The results of this study indicate that the sharia compliance with the Profit Sharing Ratio as a proxy, has a negative effect on fraud in Sharia bank while Islamic corporate governance has no positive effect on fraud in Sharia banks.

scholarly journals PENGARUH PROFITABILITAS DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN

2019 ◽  
Vol 1 (2) ◽  
pp. 158-173
Author(s):  
Rama Andi Wiguna ◽  
Muhammad Yusuf
Keyword(s):  
Corporate Governance ◽  
Firm Value ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Significant Positive Effect ◽  
Good Corporate Governance ◽  
Positive Effect

This research aimed to get empirical evidence about the effect of profitability and good corporate governance as proxied by the proportion of independent board commissioners, number of board commissioners meetings, proportion of audit committee, number of audit committee meetings, managerial ownersip and institutional ownership. The population of this research was companies listed on the Indonesia Stock Exchange in 2016-2017. The sample of this research was fixed by purposive sampling method so that was found 88 samples. Technique of data analysis was multiple linear regression. The result of research showed that profibility, the proportion of independent board commissioners, proporsion of audit committee, managerial ownership and institutional ownership had significant positive effect on firm value, while commissioners meetings and audit committee meetings had no effect on firm value

scholarly journals Pengaruh Penerapan Good Corporate Governance dan Keberadaan Awig-Awig terhadap Kinerja Keuangan Lembaga Perkreditan Desa dengan Budaya Tri Hita Karana sebagai Variabel Moderasi

2020 ◽  
Vol 4 (1) ◽  
pp. 60
Author(s):  
Putu Rima Jayantari ◽  
A.A. Ngurah Eddy Supriyadinata Gorda
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Data Analysis ◽  
Financial Performance ◽  
Sampling Method ◽  
T Test ◽  
Test Results ◽  
Good Corporate Governance ◽  
Analysis Technique ◽  
Positive Effect

This study aimed to determine the influence of the implementation Good Corporate Governance and the existence of awig - awig on the financial performance of LPD with Tri Hita Karana culture as a moderated variable in the LPD in Mengwi sub-district. This study used a saturated sampling method and the data analysis technique used was Moderated Regression Analysis. T test results show that:1) Good Corporate Governance had a positive effect on Financial Performance; 2) The existence of Awig-awig had a positive effect on financial performance; 3) Tri Hita Karana Culture strengthens the influence of Good Corporate Governance on Financial Performance; 4) Tri Hita Karana's culture strengthens the influence of Awig-awig's Existence on Financial Performance.

scholarly journals ANALISIS IMPLEMENTASI PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE (GCG) PADA PT. BANK MANDIRI (PERSERO) TBK. CABANG BENGKULU

2019 ◽  
Vol 13 (1) ◽  
pp. 86-100
Author(s):  
Sukandi Andi ◽  
Tito Irwanto ◽  
Meiffa Herfianti
Keyword(s):  
Corporate Governance ◽  
Sampling Method ◽  
Descriptive Analysis ◽  
Quantitative Descriptive Analysis ◽  
Average Value ◽  
Good Corporate Governance ◽  
Permanent Employee ◽  
Analysis Technique ◽  
Quantitative Descriptive ◽  
Branch Office

Abstract: The objective of this research is to Implementation of the good corporate governance (GCG) principles in addition to improving bank competitiveness itself, also provide more protection to the community. The implementation of the good corporate governance (GCG) principles becomes a trust given the banking industry that manages public funds (customers). The objective of this research is to know the analysis implementation of good corporate governance (GCG) principles in PT. Bank Mandiri (Persero) Tbk. Branch of Bengkulu. The object of this research is permanent employee of PT. Bank Mandiri (Persero) Tbk Branch Office of Bengkulu which amounted to 67 people, with sampling method that is total sampling. The sources of data in this study through questionnaires. The data analysis technique used quantitative descriptive analysis with mean method and frequency distribution table. The results of this study research that, implemtasi good corporate governance (GCG) principles at PT. Bank Mandiri (Persero) Tbk. Branch of Bengkulu has been running well with the average value of the statement 3.77 (good). Furthermore, the implementation principles of transparency, accountability, responsibility, independence and fairness have gone well with the average value each statement of 3.71 (good), 3.86 (good), 3.76 (good), 3.67 (good), 3.86 (good).Keyword: governance, bank, competitiveness.

scholarly journals Good Corporate Governance, Motivasi, Gaya Kepemimpinan dan Kinerja Karyawan

2021 ◽  
Vol 31 (4) ◽  
Author(s):  
Ni Kadek Ari Kusna Yanthi ◽  
I Wayan Pradnyantha Wirasedana
Keyword(s):  
Corporate Governance ◽  
Leadership Style ◽  
Sampling Method ◽  
Banking Sector ◽  
Employee Performance ◽  
Good Corporate Governance ◽  
Analysis Technique ◽  
Target Set ◽  
Positive Effect

BPD Bali’s bank is a commercial bank engaged in the banking sector. The achievement of Bank BPD Bali's credit targets cannot be separated from employee performance, because with the maximum performance of employees the target set will be achieved. This study aims to determine the effect of GCG, motivation, and leadership style on the performance of employees of Bank BPD Bali’s in Badung Regency. The populations used in this study were 2 branch offices and 7 sub-branch offices in Badung Regency with the determination of the sample using purposive sampling method, the total sampels was 57 respondents. The data analysis technique is multiple linear analysis. The results of the study showed that GCG, motivation, and leadership style had a positive effect on the performance of the employees of Bank BPD Bali’s in Badung Regency, by implementing Good Corporate Governance, motivation and leadership style will improve employee performance. Keywords: Good Corporate Governance; Motivation; Leadership Style; Employee Performance.

scholarly journals Pengaruh Pendapatan Margin Murabahah dan Pendapatan Bagi Hasil Musyarakah terhadap Laba Bersih

2021 ◽  
Vol 2 (2) ◽  
pp. 178
Author(s):  
Ai Iklimah Agustina ◽  
Sulaeman Sulaeman ◽  
Tina Kartini
Keyword(s):  
Commercial Banks ◽  
Sampling Method ◽  
Secondary Data ◽  
Financial Statements ◽  
Profit Sharing ◽  
Positive Influence ◽  
Financial Reports ◽  
Analysis Technique ◽  
Net Profit ◽  
Positive Effect

The purpose of this study to know the effect of murabahah margin revenue and musyarakah profit sharing revenue on BRI Syariah and BJB Syariah net profit. The object of research in this study is 4 years of financial statements at Islamic Commercial Banks in Indonesia especially BRI Syariah and BJB Syariah. The research method used in this study is a quantitative method with an associative approach. The sample used the Nonprobability Sampling approach with the Purposive Sampling method, From 14 Islamic Commercial Banks in Indonesia, 2 banks were chosen with 32 sample financial reports per quarter. Data collection techniques are to use secondary data, namely with documentation and study of literature. The data analysis technique used in this study is multiple linear regression. The results of this study indicate a significant positive effect of murabahah margin income on net profit, there is no significant effect of musyarakah profit sharing revenue on net profit. And the positive influence jointly from murabahah margin income and musyarakah profit sharing revenue significantly, with an influence level of 80.7% and the remaining 19.3% are other variables that also influence net profit but are not examined in this study

scholarly journals Pengaruh Penerapan Prinsip-Prinsip Good Corporate Governance dan Budaya Tri Hita Karana pada Kinerja Keuangan

2020 ◽  
Vol 30 (9) ◽  
pp. 2366
Author(s):  
I Gusti Ngurah Gede Bali Sakhya Prawira ◽  
Ni Ketut Rasmini
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Good Corporate Governance ◽  
Analysis Technique ◽  
Savings And Loan ◽  
Performance Principles ◽  
Positive Effect

The purpose of this study was to examine the effect of the principles of good corporate governance and the tri hita karana culture on financial performance. The study was conducted in all savings and loan cooperatives in Tabanan district. The respondents in this study were the chairman, secretary, and treasurer of the cooperative. The population in this study amounted to 86 cooperatives. The samples in this study were 71 cooperatives obtained by the proportionate stratified random sampling method. Data collection was carried out by distributing questionnaires and the analysis technique used multiple linear regression analysis. The results showed that the principles of good corporate governance and tri hita karana culture had a positive effect on financial performance. This means that the better the application of the principles of Good Corporate Governance and the culture of tri hita karana in Savings and Loan Cooperatives in Tabanan Regency, it will tend to improve the financial performance of these cooperatives. Keywords: Financial Performance; Principles of Good Corporate Governance; Tri Hita Karana Culture.

scholarly journals Pengaruh Prinsip-Prinsip Good Corporate Governance pada Kinerja Keuangan Lembaga Perkreditan Desa

2020 ◽  
Vol 30 (9) ◽  
pp. 2281
Author(s):  
I Dewa Gede Dharma Suputra ◽  
Ni Luh Putu Hendrayanti
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Sampling Methods ◽  
Supervisory Board ◽  
Significant Positive Effect ◽  
Credit Institution ◽  
Good Corporate Governance ◽  
Analysis Technique ◽  
The Village ◽  
Positive Effect

This research was conducted at the Village Credit Institution (LPD) in North Kuta, Kuta and South Kuta Districts. The number of samples taken was 85 people with the Head and the LPD Supervisory Board as respondents, using non-probability sampling methods, especially saturated sampling. Data collection is done by questionnaire technique. The analysis technique used is multiple linear regression. Based on the results of the analysis it was found that transparency, accountability, responsibility, independence and fairness had a significant positive effect on financial performance. This shows that the more transparent in presenting information, responsible for managing LPDs, complying with applicable regulations, independent and fair and fair in giving tasks, the financial performance will increase. Keywords: Financial performance; Transparency; Accountability; Responsibility; Independence; Fairness; LPD.

scholarly journals Corporate Governance dan Shariah Compliance Terhadap Financial Statement Fraud Pada Bank Umum Syariah

2021 ◽  
Vol 5 (2) ◽  
pp. 180-196
Author(s):  
Lidia Desiana ◽  
M. Rifky Ramadhon Alfaridzie ◽  
Dinnul Alfian Akbar
Keyword(s):  
Corporate Governance ◽  
Commercial Banks ◽  
Sampling Method ◽  
Profit Sharing ◽  
Financial Statement ◽  
Financial Statement Fraud ◽  
Investment Ratio ◽  
Independent Variables ◽  
Income Ratio ◽  
Islamic Investment

This study tested the Influence of Corporate Governance and Shariah Compliance on Financial Statement Fraud in Sharia Commercial Banks in the Period 2015-2019. Independent variables in this study are Corporate Governance and shariah compliance projected with Islamic Income Ratio, Profit Sharing Ratio and Islamic Investment Ratio. While the dependent variable used is Financial Statement Fraud in sharia commercial banks. The population in this study was all Sharia Commercial Banks (BUS). Sampling techniques using purposive sampling method. The number of samples as many as 12 Islamic commercial banks with a lot of data 60. The results of this study show islamic income ratio affects Financial Statement Fraud, while Profit Sharing Ratio, Islamic Investment Ratio and Corporate Governance have no effect on Financial Statement Fraud.

Analisis Pengaruh Islamicity Performance Index Terhadap Profitabilitas Bank Umum Syariah di Indonesia Tahun 2014-2018

2021 ◽  
Vol 12 (1) ◽  
pp. 27-37
Author(s):  
Siva Nabilla ◽  
Rizal Pahlevi
Keyword(s):  
Performance Index ◽  
Commercial Banks ◽  
Sampling Method ◽  
Joint Effect ◽  
Profit Sharing ◽  
Performance Ratio ◽  
Analysis Method ◽  
Return On Assets ◽  
Income Ratio ◽  
Positive Effect

This study aims to determine the effect of the Islamicity Performance Index on the Profitabilityof Islamic Commercial Banks in Indonesia in 2014-2018. Research variables consist of Return OnAsset (ROA), Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), and Islamic Income Ratiovs Non-Islamic Income Ratio (IsIR). The population of this research is all Islamic commercial banksin Indonesia. This research uses the purposive sampling method. The sample used in this study were9 Islamic Commercial Banks that meet the required criteria. The analysis method used is multipleregression. The results of this study indicate that according to the T-test (partially) the results are thePSR variable has a positive effect, the ZPR variable has a positive effect and the IsIR variable hasno and insignificant effect on the Return On Asset (ROA) of Islamic Commercial Banks. So it can beconcluded from the three variables tested, the PSR variable and the ZPR variable are variables thathave a positive effect in this study. Meanwhile, according to the F test (simultaneously), the results arethe variable Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), and Islamic Income Ratio vsNon-Islamic Income Ratio (IsIR) have a joint effect on Return On Assets (ROA). ) Sharia CommercialBank.

Sign in / Sign up

Export Citation Format

Share Document