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

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).

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The Effect of Good Corporate Governance Implementation on Islamic Bank Financial Performance

Management Analysis Journal ◽

10.15294/maj.v10i1.44339 ◽

2021 ◽

Vol 10 (1) ◽

pp. 55-61

Author(s):

Amrina Rosada

Keyword(s):

Corporate Governance ◽

Financial Performance ◽

Board Of Directors ◽

Audit Committee ◽

Stock Exchange ◽

Supervisory Board ◽

Return On Assets ◽

Good Corporate Governance ◽

The Board Of Directors ◽

Independent Variable

This study aims to examine the effect of Good Corporate Governance on Financial Performance at Islamic Banks. The independent variable in this study is Good Corporate Governance as measured by the board of directors, the independent board of commissioners, the islamic supervisory board and the audit committee. The population in this study were 11 Islamic commercial banks listed on the Indonesia Stock Exchange. This research data was obtained from the annual report for 2015-2019. The results showed that the audit committee has an effect on financial performance as measured by return on assets, while the board of directors, independent commissioners, and islamic supervisory board has no effect on financial performance as measured by return on assets. Together the board of directors, independent commissioners, islamic supervisory board and audit committee have an effect on return on asset.

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

Banks and Bank Systems ◽

10.21511/bbs.14(4).2019.17 ◽

2019 ◽

Vol 14 (4) ◽

pp. 183-191 ◽

Cited By ~ 1

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.

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The Effect of Good Corporate Governance Mechanism On The Financial Performance of Banking Companies Listed In Stock Exchange Indonesia 2012-2016

JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ◽

10.30871/jama.v3i2.1552 ◽

2019 ◽

Vol 3 (2) ◽

pp. 273-287

Author(s):

Desi Pipian Pujakusum

Keyword(s):

Corporate Governance ◽

Financial Performance ◽

Board Of Directors ◽

Audit Committee ◽

Stock Exchange ◽

Governance Mechanism ◽

Return On Assets ◽

Good Corporate Governance ◽

The Board Of Directors ◽

Corporate Governance Mechanism

This study aims to examine the effect of good corporate governance mechanism on the financial performance of banking companies listed on the Indonesian Stock Exchange 2012-2016 period. The corporate governance mechanism is proxied by the size of the board of directors, the size of the board of commissioners, audit committee size, the board of director's education, and the board of commissioner’s education. The company's financial performance is proxied by return on assets (ROA). Samples were taken by using purposive sampling. The total number of samples used in this study amounted to 180 research samples. This study was tested with SPSS 20 program. Data analysis technique used in this research is simple regression analysis. The results showed that the size of the board of directors, the size of the board of commissioners, and audit comitee size have a significant effect on return on assets. These three factors have a significant effect on return on assets, while the board of commissioners education and the board of director's education have no significant effect on return on assets.

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Corporate Governance dan Kinerja Keuangan

Jurnal Manajemen Bisnis ◽

10.38043/jmb.v17i4.2718 ◽

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.

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The Influence of Islamic Corporate Governance Towards Financial Performance (Empirical Study on Sharia Commercial Banks in Indonesia Year 2013-2017)

Indonesian Journal of Economics Social and Humanities ◽

10.31258/ijesh.2.2.79-90 ◽

2020 ◽

Vol 2 (2) ◽

pp. 79-90

Author(s):

Nursaidah Nasution ◽

Nasrizal Nasrizal

Keyword(s):

Corporate Governance ◽

Financial Performance ◽

Commercial Banks ◽

Audit Committee ◽

Supervisory Board ◽

Secondary Data ◽

Sampling Technique ◽

Institutional Ownership ◽

Governance Mechanism ◽

Year 2013

This study aims to find empirical evidence of the Islamic corporate governance mechanism influence the institutional ownership, commissioner board proportion, a board of independent commissioners, the sharia supervisory board proportion, and the audit committee on financial performance. The population of this study is Sharia Commercial Bank in Indonesia year 2013-2017. The population is 13 Sharia Commercial Banks. The sampling technique in this study used a purposive sampling technique. This study obtained 9 banks. The data used is secondary data and data analysis methods using multiple regression analysis. The result of this study concludes that the institutional ownership, the size of board commissioners, independent commissioner board, the size of the sharia supervisory board, and the audit committee do not affect financial performance.

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PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH

AKURASI: Jurnal Riset Akuntansi dan Keuangan ◽

10.36407/akurasi.v1i2.117 ◽

2019 ◽

Vol 1 (2) ◽

pp. 111-120

Author(s):

Indriyani Indriyani ◽

Rinda Asytuti

Keyword(s):

Corporate Governance ◽

Commercial Banks ◽

Audit Committee ◽

Supervisory Board ◽

Return On Assets ◽

Board Size ◽

Good Corporate Governance ◽

Analysis Technique ◽

The Board Of Directors ◽

Negative Effect

This study aims to determine the effect of Good Corporate Governance on Islamic banking financial performance as measured by Return On Assets. The Good Corporate Governance used in this study is the board of commissioners, the board size, audit committee size, sharia supervisory board size, and Islamic social reporting. The population in this study is all Sharia Commercial Banks in Indonesia. The sample used was 9 Islamic commercial banks from 2015-2018. The data analysis technique used is multiple linear regression test. The results showed that the size of the board of commissioners and ISR partially had a significant negative effect on ROA. While the size of the board of directors, the size of the audit committee and the size of the sharia supervisory board have no significant effect on ROA.

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Pengaruh Corporate Governnace Terhadap Kinerja Keuangan Pada Perusahaan Bumn (Persero) Di Indonesia

AKRUAL Jurnal Akuntansi ◽

10.26740/jaj.v4n2.p183-198 ◽

2013 ◽

Vol 4 (2) ◽

pp. 183

Author(s):

Susi Handayani

Keyword(s):

Corporate Governance ◽

Financial Performance ◽

Board Of Directors ◽

Audit Committee ◽

Financial Statements ◽

Agency Conflicts ◽

Ethical Aspects ◽

Return On Assets ◽

Effective Mechanism ◽

The Board Of Directors

AbstractCorporate sustainability is characterized by an increase in the value of the company is reflected in the achievement of profit targets. One of the obstacles faced in achieving this goal is the conflict of interest between management and shareholders. Corporate Governance is an effective mechanism to minimize agency conflicts, with emphasis on legal and ethical aspects to encourage the growth of the company's performance. The purpose of this study is to empirically examine the effect of corporate governance on financial performance.This research is a quantitative study using a dependent variable corporate governance that is proxied by the meeting's activities the board of commissioners, the number of board of directors, the proportion of independent board, as well as the number of audit committee. Financial performance as the dependent variable is measured using the cash flow rate of return on assets (CFROA). CFROA calculated from earnings before interest and taxes plus depreciation divided by total assets. The sample used in this study were 12 BUMN that publish their financial statements during the period 2007-2012. The results showed that the activity of the board of commissioners meeting and audit committee size has no effect on financial performance. While the size of the board of directors and board size are independent has effect on financial performance.

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Effect Of Good Corporate Governance On Company Profitability RE & Property Sector In Indonesia

Jurnal Akuntansi ◽

10.24912/ja.v23i1.457 ◽

2019 ◽

Vol 23 (1) ◽

pp. 17

Author(s):

Ahmad Azmy, Dea Restiya Anggreini, Mohammad Hamim

Keyword(s):

Corporate Governance ◽

Board Of Directors ◽

Audit Committee ◽

Negative Relationship ◽

Secondary Data ◽

Return On Assets ◽

Return On Equity ◽

Good Corporate Governance ◽

Panel Data Regression ◽

The Board Of Directors

This study aims to examine the effect of Good Corporate Governance (GCG) on company profitability. The dependent variable are Return On Assets (ROA) and Return On Equity (ROE). The independent variable are Good Corporate Governance (GCG) represented by the Board of Commissioners, the Board of Directors, and the Audit Committee. This study uses secondary data from audited financial statements of Real Estate and Property companies in 2013-2017. The analytical tool used in this study uses panel data regression. Based on the results of the study it is known that the Board of Directors and Audit Committee variables have a significant positive effect on ROA and ROE. The Board of Commissioners variable has no influence and negative relationship to ROA and ROE.

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The Influence of the Size of the Board of Commissioners, Size of the Board of Directors, Size of the Audit Committee, and Company Size on Banking Performance at Indonesian Regional Development Banks in 2015-2020

Annual International Conference on Islamic Economics and Business (AICIEB) ◽

10.18326/aicieb.v1i0.37 ◽

2021 ◽

Vol 1 ◽

pp. 311-322

Author(s):

Ifadatul Musdalifah ◽

Risdiana Himmati

Keyword(s):

Corporate Governance ◽

Regional Development ◽

Board Of Directors ◽

Audit Committee ◽

Secondary Data ◽

Sampling Technique ◽

Good Corporate Governance ◽

The Board Of Directors ◽

Development Banks ◽

Regional Development Banks

This research is motivated by the fact that the ROA of Regional Development Banks in 2015-2019 fluctuated, this shows that there are factors that influence it, one of which is Good Corporate Governance. By implementing Good Corporate Governance and supported by the mechanism will improve banking performance. Banking performance is influenced by the size of the Board of Commissioners, the size of the Board of Directors, the size of the Audit Committee, and the size of the company. The formulation of the problem in this study is how do the size of the board of commissioners, the size of the board of directors, the size of the audit committee, and the size of the company affect banking performance at the regional development banks of Indonesia in 2015-2020?. By using a quantitative approach and the type of secondary data as well as the number of samples of 12 banks were taken using the purposive sampling technique. Data processing using E-Views10 with panel data regression analysis techniques. The results of this study are partially the size of the Board of Commissioners, the size of the Board of Directors, and the size of the company have no significant effect on banking performance. Meanwhile, the size of the Audit Committee has a negative and significant effect on banking performance. Simultaneously the size of the Board of Commissioners, the size of the Board of Directors, the size of the Audit Committee, and the size of the company have a significant effect on banking performance.

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Corporate Governance Independence in the Board of Directors and The Firms Financial Performance: Empirical Analysis of Cement Sector Firms Listed on Pakistan Stock Exchange (PSX)

10.53369/bpma2213 ◽

2021 ◽

Vol 09 (01) ◽

pp. 01-24

Author(s):

Muhammad Noman Ansari ◽

◽

Dr. Sayed Fayaz Ahmed

Keyword(s):

Corporate Governance ◽

Financial Performance ◽

Board Of Directors ◽

Stock Exchange ◽

Agency Cost ◽

Independent Directors ◽

Return On Assets ◽

Return On Equity ◽

Board Committees ◽

The Board Of Directors

The corporate governance measures emphasize on presence of independence of the board of directors to bring objectivity and reducing the agency cost; whereas the institutions have the ability, skills and time to supervise the activities of the management and channelize it to better financial performance. The objective of this study is to explore the effect of independence of the board of directors on the financial performance of the firms. The independence was gauged by number of independent directors and non-executive directors, chairing of board committees by independent directors, institutional holding in the firm, and presence of institutional directors on the board. The financial performance of the firm is gauged using the return on equity (ROE) and return on assets (ROA). The corporate governance and financial performance data comprising of 75 firm years from 2014 to 2018 of the firms listed in the cement sector of the Pakistan Stock Exchange (PSX) were selected. GLM regression was performed to study the relationship between the variables. The results suggest that the majority of independence on the board of directors do not affect the financial performance of the firm; the independence in the board committees negatively affects the financial performance, whereas the presence of institutional holding and director in the firm does not have any effect on the performance of the firm. The study will provide a basis for future studies to find the association that independence can bring objectivity, reduce agency cost, and affect the performance of the firm.

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