scholarly journals Pengaruh Penerapan Good Corporate Governance terhadap Kinerja Keuangan Bank Syariah

2015 ◽  
Vol 2 (1) ◽  
pp. 59-69
Author(s):  
Prsojo Prasojo
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Annual Report ◽  
Financial Statements ◽  
Financial Ratios ◽  
Islamic Banks ◽  
Significant Positive Effect ◽  
Islamic Bank ◽  
Good Corporate Governance ◽  
Positive Effect

This study examine the effect the implementation of good corporate governance (GCG) to financial performance of Islamic Bank. GCG is measured using a questionnaire with a sample of employee respondents of Islamic Banks. While financial performance is easured by using financial ratios with proxied CAR, ROA,ROE, BOPO, and FDR. The study included 258 respondents who had participated to fill out a questionnaire. The number of banks that are used samples in this study were many 25 islamic banks. The financial statements are used to study was financial statements or annual report of 2013 published in there bank website. The results this study that GCG has significant positive effect on financial performance proxied with CAR, ROA, ROE, and FDR but GCG has negative significant effect on financial performance proxied with BOPO.

scholarly journals Model Peningkatan Return Saham Dan Kinerja Keuangan Melalui Corporate Social Responsibility Dan Good Corporate Governance Di Bursa Efek Indonesia

2011 ◽  
Vol 4 (1) ◽  
Author(s):  
Mutamimah Mutamimah ◽  
Sri Hartono ◽  
Eviatiwi Kusumaningtyas Sugiyanto
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Financial Performance ◽  
Capital Market ◽  
Stock Return ◽  
Significant Positive Effect ◽  
Small Companies ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
Positive Effect

The purpose of this research was to find an empiric proof and analysis that stock return and financial performance of the companies could be improved through Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) at The Indonesian Capital Market. Populations of this research are companies that go public at Indonesia Capital Market. Technic Sampling used purposive sampling, and finds 62 companies. These companies then were divided into two categories according to its total assets. From its, 31 samples categorized as big companies, while others as small companies. And the hypotheses were tested using Structural Equation Modeling (SEM) with Partial Least Square (PLS) program. The result showed that (1) CSR had a significant positive effect towards stock return in big companies categorized, while small companies categorized had a significant negative effect of it, (2) GCG had no significant effect towards stock return in both categories, (3) Financial performance had no significant effect towards stock return in big companies categorized, but it had a positive significant effect towards it in those small, (4) CSR had a significant positive effect towards financial performance in big companies categorized, whereas in small companies it could not be found, (5) GCG had no significant effect towards financial performance in both categories, (6) as well as the GCG had no significant effect towards CSR in both categories.

The Effect of Good Corporate Governance, Third Party Funds and Asset Growth through Profitability on Bankruptcy Risk of Sharia Commercial Banks Listed on the Indonesia Stock Exchange

2021 ◽  
Vol 4 (1) ◽  
pp. 287-299
Author(s):  
Lu’lu'il Maknuun ◽  
Muhtadina Annisa
Keyword(s):  
Corporate Governance ◽  
Stock Exchange ◽  
Partial Least Square ◽  
Third Party ◽  
Islamic Banks ◽  
Significant Positive Effect ◽  
Bankruptcy Risk ◽  
Good Corporate Governance ◽  
Asset Growth ◽  
Positive Effect

The aims of this research were to examine the effect of good corporate governance, third party funds and asset growth through profitability to the bankruptcy risk in Islamic Banking which listed in Indonesia stock exchange. The subjects of the research were Islamic Banks which listed in Indonesia stock exchange. Technique in collecting data was purposive sampling method in which it obtained three Islamic Banks. In analyzing the data, the researcher used Partial Least Square (PLS). The results of the research were good corporate governance had significant negative effect on profitability, third party funds had significant positive effect on profitability, and asset growth had significant positive effect on profitability. Then, good corporate governance, third party funds, and asset growth had significant negative toward the bankruptcy risk.

Determinan Kinerja Keuangan Yang Ditinjau Dari Good Corporate Governance, Leverage dan Ukuran Perusahaan (Sub. Sector Perusahaan BUMN yang Terdaftar Di BEI tahun 2013-2018)

Owner ◽  
2020 ◽  
Vol 4 (2) ◽  
pp. 336
Author(s):  
Lola Dwi Antikasari ◽  
Rosa Nikmatul Fajri ◽  
Riana R Dewi
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statements ◽  
Linear Regression Method ◽  
Good Corporate Governance ◽  
The Board Of Directors ◽  
Negative Effect ◽  
Positive Effect

Financial performance as a benchmark for the success of the company's work in a certain period. Financial performance is also used as a basis for determining the company's strategy in the future. The purpose of this study is to analyze the effect of good corporate governance (board size), leverage (DER) and company size on financial performance (ROA). This study uses a population of 120 data from SOE companies listed on the Indonesia Stock Exchange in 2013-2018. And produced a sample of 78 company data. The sampling technique uses purposive sampling. The research instrument in the form of documentation (taking company financial statements). Data analysis method used is multiple linear regression method. The results showed that the size of the board of directors had a positive effect on financial performance. The leverage variable has a negative effect on financial performance. While the size of the company has no effect on financial performance. The benefits of this study are as a reference for further research. Besides that, it can be used as a management guideline in analyzing the company's financial performance.

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP CORPORATE SOCIAL RESPONSIBILITY MELALUI RISIKO BISNIS DAN KINERJA KEUANGAN PADA BANK UMUM SYARIAH DI INDONESIA

2015 ◽  
Vol 10 (1) ◽  
pp. 90
Author(s):  
Ahmad Roziq ◽  
Herdian Nisar Danurwenda
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Partial Least Square ◽  
Business Risk ◽  
Islamic Bank ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
Positive Effect

This study aims to examine the influence of Good Corporate Governance (GCG) of Corporate Social Responsibility (CSR) with the financial performance and business risk as intervening variable in Indonesian Islamic Bank. The study uses secondary data from GCG report, financial report, and annual report of Indonesian Islamic Bank in the period 2007-2010. The sample in this study is 15 Islamic Banks in Indonesia. The Hypothesis are tested by the Partial Least Square (PLS) approach. The results suggest that the GCG significantly has positive effect on CSR Islamic Bank. GCG significantly has positive effect on the financial performance of Islamic Bank. GCG significantly has positive effect on the business risk of Islamic Bank. However, the financial performance has no effect on the CSR of Islamic Bank and business risk has no effect on the financial performance of Islamic Bank. This suggests that financial performance is not an intervening variable of the effect GCG on the CSR of Islamic Bank and business risk is not an intervening variable of the effect GCG on the financial performance of Islamic Bank. Keywords: Good Corporate Governance, Corporate Social Responsibility, financial performance, business risk, Islamic Bank

scholarly journals PENGARUH PENILAIAN KESEHATAN BANK TERHADAP KINERJA KEUANGAN BANK SYARIAH DI INDONESIA

2018 ◽  
Vol 3 (2) ◽  
pp. 409
Author(s):  
Welly Welly ◽  
Kurnia Krisna Hari
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Commercial Banks ◽  
Financial Statements ◽  
Capital Adequacy ◽  
Islamic Banks ◽  
Good Corporate Governance ◽  
Capital Adequacy Ratio ◽  
Operating Margin ◽  
Bank Soundness

This study aims to provide empirical evidence about the effect of bank soundness by using Risk Profile, Good Corporate Governance, Earnings, Capital (RGEC) methods on the financial performance of sharia commercial banks in Indonesia. The formulation of the problem in this research is whether there is an effect of the soundness of the Islamic Commercial Bank with the RGEC method with the banking performance in Indonesia in the 2011-2015 period? How much influence does the bank's health level have on the RGEC method on the performance of Islamic Banks in Indonesia? The research sample consisted of 7 Islamic banks in Indonesia. The data used are quarterly financial statements of sharia commercial banks and GCG implementation reports. The statistical method used to test the research hypothesis is multiple linear regression. The results of data testing stated that there was no heterocedasticity, autocorrelation, multicollinearity, and data with normal distribution. The results showed that Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), Net Operating Margin (NOM) and Capital Adequacy Ratio (CAR) had an influence on the financial performance of Islamic commercial banks, while Good Corporate Governance (GCG) did not have influence on the financial performance of Islamic commercial banks. The effect of bank soundness on the financial performance of Islamic banks was 39.40%, while 60.60% was influenced by other factors outside this study.

scholarly journals Analisis Perbandingan Kinerja Keuangan Bank Syariah Devisa Dengan Bank Syariah Non Devisa Periode 2012-2014

2017 ◽  
Vol 4 (2) ◽  
pp. 101
Author(s):  
Yuli Muhayati ◽  
Raditya Sukmana
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Risk Profile ◽  
T Test ◽  
Annual Reports ◽  
Islamic Banks ◽  
Islamic Bank ◽  
Good Corporate Governance ◽  
Test Result

This study aims to compare and see the differences between foreign Islamic bank and non-foreign Islamic bank by using method RGEC (Risk Profile, Good Corporate Governance, Earnings, and Capital). This study examines the comparison in financial performance of four foreign Islamic banks and 6 non-foreign Islamic banks. The collection of data in this study was done by collecting all the annual reports of banks that has been created as a sample over the period 2012-2014.The test result of the Independent Samples T-test showed there was no differences in the financial performance of foreign Islamic banks exchange with Non-foreign Islamic Bank exchange as seen from the aspect of Risk profile (NPF and FDR), GCG, Earnings (ROA), and (CAR). While there are differences of financial performance as seen fromEarnings (NOM) aspect.

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 Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Pada Sektor Barang Konsumsi di BEI

2020 ◽  
Vol 18 (1) ◽  
Author(s):  
Okta Setiawan ◽  
Iwan Setiadi
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Audit Committee ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Good Corporate Governance ◽  
Positive Effect ◽  
Independent Audit

The purpose of this study is to examine the effect of good corporate governance (GCG) on financial performance using the measurement of return on assets (ROA). The sample of this research is the manufacturing companies in the consumer goods sector which are listed on the Indonesia Stock Exchange. The data collection technique used in this study was purpose sampling, which consisted of 154 companies. The analysis of this study uses multiple linear regression analysis methods. The results showed that GCG consisting of independent commissioners had a significant positive effect on financial performance (ROA), independent audit committee had no effect on (ROA), institutional ownership had a significant positive effect on financial performance (ROA), and managerial ownership financial performance (ROA).Keywords: GCG, independent commissioner, independent audit committee, institutional ownership, managerial ownership, and financial performance. 

scholarly journals Sustainable Business of Islamic Bank Through on the Islamic Corporate Governance and Islamic Financial Performance

2017 ◽  
Vol 2 (2) ◽  
pp. 15-20
Author(s):  
Indra Siswanti ◽  
Ubud Salim ◽  
Eko Ganis Sukoharsono ◽  
Siti Aisjah
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Jel Classification ◽  
Partial Least Square ◽  
Least Square ◽  
Islamic Banks ◽  
Sustainable Business ◽  
Islamic Bank ◽  
Independent Variable ◽  
Positive Effect

Objective - The objective of the study is to analyze the application of Islamic Corporate Governance (ICG) on Sustainable Business, focusing on Islamic Financial Performance as a mediating variable in Islamic Banks in Indonesia. Methodology/Technique - The population and sample in the study consists of 9 Islamic Banks. The study uses partial least square (PLS), and the data is collected from public reports for the period between 2010 and 2015. The variables of the study are: Islamic Corporate Governance as an independent variable, Sustainable Business as the dependent variable and Financial Performance as a mediating variable. Findings - The study shows that Islamic Corporate Governance (ICG) has a positive significant effect on Islamic Financial Performance, Islamic Corporate Governance (ICG) has no effect on Sustainable Business, and Islamic Financial Performance has a positive effect on Sustainable Business. The findings also show that Islamic Financial Performance can have an indirect impact to mediating the effect of Islamic Corporate Governance on Sustainable Business Islamic Bank. Novelty - Using Murabahah ratio to measure Islamic Financial Performance. Type of Paper: Empirical Keywords: Islamic Corporate Governance; Islamic Financial Performance; Sustainable Business. JEL Classification: G21, L22, M41.

IMPLEMENTASI KINERJA KEUANGAN TERHADAP NILAI SPIRITUALITAS PRIBADI

2012 ◽  
Vol 16 (3) ◽  
pp. 332
Author(s):  
Whedy Prasetyo
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Annual Report ◽  
Main Concern ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
The Relationship ◽  
Personal Spirituality

Development of financial performance in the application of Good Corporate Governance and Corporate Social Responsibility which affects the values of honesty private individuals, in order to be able to run the accountability, value for money, fairness in financial management, transparency, control, and free of conflicts of interest (independence). The main concern in this study is focused on achieving value personal spirituality through the financial performance and capabilities of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) in moderating the relationship with the financial performance of value personal spirituality. This study is a descriptive verifikatif. The unit of analysis in this study was 15 companies in Indonesia with a policy that has been applied through the concept since January of 2008 until now, with the support of the annual report of the company, the company's financial statements, company reports to the disclosure of Good Corporate Governance and Corporate Social Responsibility in the annual report. Overall reports published successively during the years 2008-2011. The results of this study indicate financial performance affects the value of personal spirituality, and for variable GCG obtained results that could moderate the relationship of financial performance to the value of personal spirituality. But for the disclosure of CSR variables obtained results can’t moderate the relationship with the financial performance of personal spirituality.

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