Implementation of GCG (Good Corporate Governance) on the Prevention of Fraud Financing in Islamic Banks

Although Islamic Banking operates with Islamic principles, there are still many frauds that are committed deliberately for particular cases. This study aims to determine the extent of the influence of Good Corporate Governance in Islamic banking on indications of fraud, especially at Bank BNI Syariah. This research is quantitative research with primary and secondary data, namely using a sample questionnaire and interviews. While the data analysis is using multiple regression with descriptive analysis. The results of the study concluded that the resulting regression had a very small R square at 34.7%. Finding. The results of the t-test show that partially the independent variables in GCG, namely information disclosure, accountability, responsibility, independence, fairness, are stated to not affect the financing of fraud. This is because the number of R squares has a small effect. After all, it is below 50% so that the impact on the insignificance of the variables in GCG on fraud financing. Therefore, it results from the t-test in which none of the X variables affect variable Y. From the information above, it can be concluded that the GCG variable simultaneously has a significant effect on financing fraud, but if tested partially, the GCG variable has no effect on financing fraud.

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PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, UKURAN DEWAN KOMISARIS, DAN LEVERAGE TERHADAP LUAS PENGUNGKAPAN GOOD CORPORATE GOVERNANCE (Studi Empiris Perusahaan Manufaktur di BEI Tahun 2008–2012)

El Muhasaba Jurnal Akuntansi ◽

10.18860/em.v5i1.2834 ◽

2014 ◽

Vol 5 (1) ◽

pp. 116

Author(s):

Nailun Ahmad Ridho ◽

Dwi Sulistiani

Keyword(s):

Corporate Governance ◽

Quantitative Research ◽

Stock Exchange ◽

Secondary Data ◽

Governance Mechanism ◽

Manufacturing Companies ◽

Board Size ◽

Independent Variables ◽

Good Corporate Governance ◽

Governance Disclosure

Title: [The Effect of Company Size, Profitability, Commissioner Board Size and Leverage on Widespread Disclosure of Good Corporate Governance: Empirical Study on Manufacturing Companies are Listed in IDX among Year 2008-2012] Corporate Governance is sets of rules that affect management to create a strong system and firm structure. This study was conducted to analyze the factors that affect the wider corporate governance disclosure in annual report on manufacturing companies in Indonesia Stock Exchange (IDX). This research is descriptive quantitative research. The data used are secondary data companies that listed on the Stock Exchange from the period 2008 to 2012. Factors tested in this research were firm size, profitability, board size, and leverage. Sampling methods used in this research was purposive sampling. The analysis technique is used multiple linear analysis methods for Hypothesis testing. The results of this study indicate that partially independent variables that significantly influence the broad disclosure of corporate governance is the profitability and leverage. Profitability variables have a significant effect because the companies with high profit companies have a responsibility to disclose more information even as the number of interested stakeholders. While the leverage effect is also significant because the company with high leverage levels will disclose more information to creditor’s necessity with the result that reduces the supervision’s cost. Whereas no effect was variable firm size and board size. The variable size of the company does not have a significant effect because the large-sized companies are more likely to have greater agency problems anyway, so it needs more stringent good corporate governance mechanism, especially in manufacturing companies with different levels of difficulty with other types of companies. While the board size variable is also not significant because the number of commissioners would effect to then many entries received by directors and will effect the decision of the board of directors. Independent variables can explain the widespread influence of corporate governance disclosure by 33.2% while the remaining 66.8% can be explained by factors beyond research.

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The impact of good corporate governance and Sharia compliance on the profitability of Indonesia’s Sharia banks

Problems and Perspectives in Management ◽

10.21511/ppm.17(1).2019.06 ◽

2019 ◽

Vol 17 (1) ◽

pp. 56-66

Author(s):

Nur Fitriana Hamsyi

Keyword(s):

Corporate Governance ◽

Secondary Data ◽

Profit Sharing ◽

Self Assessment ◽

Return On Equity ◽

Independent Variables ◽

Good Corporate Governance ◽

Income Ratio ◽

Using Data ◽

The Impact

This article aimed to observe the influence of Good Corporate Governance (GCG) and Sharia compliance on the profitability of Sharia banks in Indonesia. This study uses secondary data obtained from 2012 until 2016 with nine samples of Indonesia’s Sharia banks according to purposive sampling criteria. Data are processed by using data panel regression analysis. The independent variables used are the composite value of GCG, which is the result of the self-assessment of the Sharia bank, as well as the proxy of Sharia compliance, namely Islamic Income Ratio (IsIR) and Profit Sharing Ratio (PSR), while the dependent variable used is profitability with a Return on Equity (ROE) as the proxy. The results showed that GCG and PSR variables have negative values indicating that there is no influence of GCG and PSR on ROE, while the variable of IsIR influences ROE value. This study provides benefits in presenting useful information to assess the compliance of Islamic banks based on Sharia principles.

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PENGARUH PRINSIP-PRINSIP GOOD CORPORATE GOVERNANCE TERHADAP PENGELOLAAN ANGGARAN PADA INSTANSI PEMERINTAH (Studi Pada Dinas Pengelolaan Keuangan, Pendapatan dan Aset Kabupaten Pandeglang Provinsi Banten)

Transparansi Jurnal Ilmiah Ilmu Administrasi ◽

10.31334/trans.v1i2.308 ◽

2019 ◽

Vol 1 (2) ◽

pp. 259-282

Author(s):

Taufan Maulamin ◽

Agus Cholik ◽

Eneng Tuti Alawiah

Keyword(s):

Corporate Governance ◽

Quantitative Research ◽

Sampling Technique ◽

Government Agencies ◽

Research Approach ◽

Sampling Techniques ◽

Budget Management ◽

Independent Variables ◽

Good Corporate Governance ◽

Governance Transparency

The purpose of this study to obtain empirical evidence about the influence of the Principles of Good Corporate Governance (Transparency, Independence, Accountability, Responsibility and Fairness) against the Budget Management in Government Agencies. The research approach used in quantitative research, was descriptive and associative. The independent variables in this study is Transparency (X1), Independence (X2), Accountability (X3), Accountability (X4) and Fairness (X5). The dependent variable in this study is the Budget Management (Y). The population in this study were employees (DPKPA) Pandeglang Banten Province totaling 65 people. The sampling technique of this research by using sampling techniques saturated. Based on the analysis with the help of SPSS version 21 for windows indicate that: Transparency affects 11.6% of the Budget Management in Government Agencies. Independence affects 22.2% of Budget Management in Government Agencies. Accountability effect of 34.4% of the Budget Management in Government Agencies. Accountability effect of 22.2% of the Budget Management in Government Agencies. The Fairness affects 14.4% of the Budget Management in Government Agencies. Principles of Good Corporate Governance jointly affect 94.6% of the Budget Management in Government Agencie.

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

Dinar : Jurnal Ekonomi dan Keuangan Islam ◽

10.21107/dinar.v8i2.10959 ◽

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).

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Pengaruh Kompetisi, Corporate Governance, terhadap Risk Disclosure (Studi Kasus pada Bank BUMN)

Jurnal Kajian Akuntansi dan Auditing ◽

10.37301/jkaa.v16i1.41 ◽

2021 ◽

Vol 16 (1) ◽

pp. 41-53

Author(s):

Mike Kusuma Dewi ◽

Elsa Meirina

Keyword(s):

Corporate Governance ◽

Problem Solving ◽

Quantitative Research ◽

Risk Disclosure ◽

Independent Variables ◽

Good Corporate Governance ◽

Independent Variable ◽

Research Objects ◽

Using Data ◽

Governance Risk

This research is a quantitative research in which the problem solving model and analysis is carried out by examining the influence between the independent variables. Thus the purpose of this study is to see how the influence of business competition in the banking world along with Good Corporate Governance on Risk Disclosure at state-owned banks. This research was conducted on 4 research objects of state-owned banks in Indonesia which were analyzed using data processing tools, namely SPSS ver.23. The research was conducted from 2012 to 2019. The results of the above research can be concluded that the independent variable (H1) has a significant effect on risk disclosure. Meanwhile, other independent variables, namely the size of the board of commissioners (H2) and the composition of the independent board of commissioners (H3), have no significant effect on risk disclosure Keywords : Competition, Corporate Governance, Risk Disclosure

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Analisis Kualitas Penerapan Good Corporate Governance pada Bank Umum Syariah di Indonesia Serta Pengaruhnya Terhadap Tingkat Pengembalian dan Risiko Pembiayaan

Jurnal Reviu Akuntansi dan Keuangan ◽

10.22219/jrak.v2i1.702 ◽

2012 ◽

Vol 2 (1) ◽

pp. 195 ◽

Cited By ~ 1

Author(s):

Dhaniel Syam ◽

Taufik Najda

Keyword(s):

Corporate Governance ◽

Regression Model ◽

Negative Impact ◽

Secondary Data ◽

T Test ◽

Islamic Banks ◽

Return On Assets ◽

Implementation Quality ◽

Good Corporate Governance

This research aims to explain the quality of Good Corporate Governance implementation in Islamic Banks in Indonesia, and examines its effect toward return and financings risk. Data used in this reasearch is secondary data. The Islamic Banks’s Good Corporate Governance implementation quality is measured by 70 indicators divided into 11 factors adabted from appendix 4 of SE. BI. No.12/13/BPbS on april 30th 2010, return is measured by return on assets ratio (ROA), and the Non-performing financings (NPFs) ratio is used as financings risk proxy. The effect of independent variable toward dependent variable is analized using simple linear regression model, while t test is used to examine the effect signification. The results show that the Islamic Bank’s Good Corporate Governance implementation quality is good proven by mean of compostite value 1.66, Whereas the t test result on regression model shows that the quality of Good Corporate Govenance implementation doesn’t impact the return (t-count -.477< t-table 2.015), but it has a negative impact on financings risk of Islamic Banks in Indonesia (t-count 2.773 > t-table 2.015). Keyword: Good Corporate Governance, Return, Financings Risk, Islamic Bank.

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The Impact of Corporate Governance on Banks Profitability in Nigeria

Financial Markets Institutions and Risks ◽

10.21272/fmir.5(1).18-28.2021 ◽

2021 ◽

Vol 5 (1) ◽

pp. 18-28

Author(s):

Foluso Ololade Oluwole

Keyword(s):

Corporate Governance ◽

Significant Relationship ◽

Commercial Banks ◽

Regulatory Authority ◽

Audit Committee ◽

Secondary Data ◽

Board Size ◽

Independent Variables ◽

Earnings Per Share ◽

The Impact

The major concern of regulatory authority overtime is on the need to enhance sound practices among banks through the improvement of corporate governance; therefore this research examined the effect of corporate governance on commercial banks profitability in Nigeria. The study covered the period of 2009 to 2018 and secondary data were obtained from the audited financial statement of the selected banks which are Guarantee Trust Bank Nigeria PLC, Zenith Bank PLC and First Bank of Nigeria PLC. Fixed effect regression technique was used to examine the effect of Audit Committee Size (ACS), Board Size (BS), Audit Committee Number of Meeting (ACNM) and Board Number of Meeting (BNM) on earnings per share (EPS) of the selected banks. The independent variables results showed a positive and significant relationship on Earnings per share of the banks with coefficient and probability(prob.) value of the variables as follows: audit committee size(0.6241;0.0109), board size(0.4349;0.007) and board number of meeting(0.0356) had positive and significant effect on earnings per share of the banks respectively. However, negative and significant relationship was established between audit committee number of meeting and earnings per share with a coefficient and probability value of -1.0781 and 0.0001 respectively. With the F-Stat. of 2.84 and a prob. of 0.025, all the null hypotheses were rejected and the alternative hypotheses accepted, indicating that all the independent variables significantly affect the dependent variable. The study concluded that corporate governance enhances commercial banks performance in Nigeria. It therefore recommended that attention should be paid to the audit committee size, board size and board number of meetings since an increase in them leads to increase in the earnings per share while the audit committee number of meetings should be reduced as it affects the earnings per share negatively. The regulatory authority should formulate strong policy frameworks that would ensure that commercial banks constantly comply with corporate governance standard set by the authority.

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

BISNIS : Jurnal Bisnis dan Manajemen Islam ◽

10.21043/bisnis.v6i1.3701 ◽

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).

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Good Corporate Governance Pengaruhnya Pada Kinerja Keuangan Perbankan Syariah di Indonesia

Jurnal Akuntansi Terapan dan Bisnis ◽

10.25047/asersi.v1i1.2758 ◽

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

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

European Journal of Economic and Financial Research ◽

10.46827/ejefr.v4i4.1044 ◽

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 Article visualizations:<img src="/-counters-/edu_01/0777/a.php" alt="Hit counter" />

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