scholarly journals PERAN GOOD CORPORATE GOVERNANCE DALAM MENGURANGI DAMPAK RISIKO PEMBIAYAAN TERHADAP PROFITABILITAS PERBANKAN SYARIAH

2019 ◽  
Vol 1 (01) ◽  
pp. 12
Author(s):  
Hasbi Nurhidayat ◽  
Icih Icih ◽  
Indah Umiyati
Keyword(s):  
Corporate Governance ◽  
Negative Impact ◽  
Sample Selection ◽  
Islamic Banking ◽  
Term Survival ◽  
Good Corporate Governance ◽  
Risk Variable ◽  
Financing Risk ◽  
Negative Effect ◽  
The Impact

The purpose of a company is to generate profits. Companies must be able to generate profits for a certain period in order to maintain long-term survival. High and low ROA in Islamic banking can be influenced by the existence of business risks and Good Corporate Governance (GCG). This study was conducted to determine the role of good corporate governance in reducing the impact of financing risk on the profitability of Islamic banking. The population used in this study is Islamic commercial banks that implement good corporate governance. The sample selection technique used is purposive sampling. Samples that fit the criteria were obtained by 12 Islamic banks during the 2012-2017 observation period. The analytical tool used in this study is OLS regression and hypothesis testing using t test, f test, and determination coefficient using SPSS Statistics 22 and Microsoft Excel 2013 applications. The results of this study indicate that the financing risk variable has a negative effect on profitability. GCG variables have a positive effect on profitability and GCG variables can reduce the negative impact of financing risk on profitability.

scholarly journals The Impact Of Good Corporate Governance To Manufacturing Firm’s Profitability And Firm’s Value

2016 ◽  
Vol 5 (2) ◽  
pp. 181-196 ◽  
Author(s):  
Johanes Sumarno ◽  
Sendy Widjaja ◽  
Subandriah Subandriah
Keyword(s):  
Corporate Governance ◽  
Fixed Effects ◽  
Negative Impact ◽  
Stock Exchange ◽  
Manufacturing Firms ◽  
Fixed Effects Model ◽  
Good Corporate Governance ◽  
Oecd Principles ◽  
Equitable Treatment ◽  
The Impact

This paper studied the behavior of management toward the implementation of Good Corporate Governance in Indonesia to determine whether it has any influence towards profitability and its implication to the Manufacturing Firms’ value publicly listed in Indonesian Stock Exchange. There were 41 corporations who met the criteria of the survey. The data were analyzed using Panel Regression with fixed effects Model. The empirical findings show that the implementation of Corporate Governance in Indonesia has a positive, significant and direct impact toward firms’ profitability and firms’ value. Corporate Governance principles based on OECD principles that have positive and significant impact to both profitability and Firms’ Valueis Rights of Shareholders, Role of Stakeholders, Responsibilities of the Board Commissioners and Board of Directors. The principles that have significance and negative impact towards corporate profitability and value, are: Equitable treatment of shareholders and Disclosure and Transparencies. The most significant principle influencing profitability and firms’ value is Disclosure and Transparencies. Profitability plays a greater role in influencing Manufacturing Firms’ value in Indonesia. DOI: 10.15408/sjie.v5i2.3542

scholarly journals GOOD CORPORATE GOVERNANCE DAN MANAJEMEN LABA DI BUMN NON-KEUANGAN

2021 ◽  
Vol 2 (2) ◽  
pp. 161-176
Author(s):  
Rini Rini
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Audit Committee ◽  
Sampling Method ◽  
Sample Selection ◽  
Multiple Linear Regressions ◽  
Good Corporate Governance ◽  
Negative Effect ◽  
Positive Effect ◽  
Linear Regressions

This research aims to know the effect of Good Corporate Governanceon earnings management. This research uses audit committee, managerialownership, institusional ownership, and independent commissionersas an indicator of good corporate governance. This research uses 19 samplesof SOE’s company non-financial listed on the IDX in the periode 2015–2019. The sample selection is used by a purposive sampling method. Analysiswas carried out by multiple linear regressions. The result indicated thatinstitusional ownership has a negative effect on earnings management, managerialownership and audit committee has a positive effect on earnings management,and independent commissioners have no effect on earnings management.

scholarly journals The Effect of Good Corporate Governance (GCG) Mechanism on Earnings Management Practices of The Stubben Model (Study Case on Mining Sector Companies Listed on The Indonesia Stock Exchange 2014-2019)

2020 ◽  
Vol 5 (6) ◽  
Author(s):  
Muhammad Fairus ◽  
Pardomuan Sihombing
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Management Practices ◽  
Audit Quality ◽  
Stock Exchange ◽  
Sample Selection ◽  
Process Data ◽  
Mining Sector ◽  
Good Corporate Governance ◽  
The Impact

This study was prepared with the intention of analyzing the impact of the Good Corporate Governance (GCG) Mechanism on the Stubben Model of Profit Management (analysis of Mining Sector Companies on the Indonesia Stock Exchange for the period 2014-2019). The population used in the study is the mining sector companies on the IDX. The sample selection method used purposive sampling technique. To process data after sample selection, compile a research model, determine the variables analyzed in the study, and propose a hypothesis, the next step is to carry out data processing procedures through regression analysis with panel data. The results of the analysis conclude that (1) Institutional Ownership has a negative and significant impact on Earnings Management, (2) Managerial Ownership has a negative and significant impact on Earnings Management, (3) The Independent Board of Commissioners has a negative and significant impact on Earnings Management, (4) The Audit Committee has a negative and significant impact on Earnings Management, and (5) Audit Quality has a negative and significant impact on Earnings Management.

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

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).

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

2021 ◽  
Vol 1 (2) ◽  
pp. 98-108
Author(s):  
Lies Cholisoh ◽  
M. Fuad Hadziq
Keyword(s):  
Corporate Governance ◽  
Information Disclosure ◽  
Quantitative Research ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
T Test ◽  
Islamic Banking ◽  
Independent Variables ◽  
Good Corporate Governance ◽  
The Impact

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.

scholarly journals Good Corporate Governance, Capital Adequacy, Financing Risk, Profitability and Islamic Social Reporting (ISR) of Sharia Commercial Banks in Indonesia

2021 ◽  
pp. 30-42
Author(s):  
Dwi Indriani Fidiastutik Wijaya ◽  
Agung Budi Sulistyo ◽  
Ahmad Roziq
Keyword(s):  
Corporate Governance ◽  
Financial Services ◽  
Commercial Banks ◽  
Sample Selection ◽  
Secondary Data ◽  
Sampling Technique ◽  
Capital Adequacy ◽  
Social Reporting ◽  
Good Corporate Governance ◽  
Financing Risk

Aims: To empirically evaluate Sharia commercial banks in Indonesia for good corporate governance, capital adequacy, financing risk, profitability, and Islamic Social Reporting (ISR). Study Design: Explanatory research with a quantitative approach and using secondary data. Place and Duration of Study: Sharia commercial banks registered with the Financial Services Authority in the period 2015-2019. Methodology: The sample selection used a purposive sampling technique and resulted in 7 Sharia commercial banks. Data analyzed using path analysis with SmartPLS 3.0. The analysis only uses the inner model evaluation because each variable in this study only uses one proxy or one indicator. Results: Good corporate governance and capital adequacy affects financing risk, good corporate governance, capital adequacy, and financing risk affects profitability, financing risk affects Islamic Social Reporting (ISR), while good corporate governance, capital adequacy, and profitability do not affect Islamic Social Reporting (ISR). Conclusions: Management should be able to create good corporate governance, manage capital adequacy to mitigate financing risk so that it can generate optimal profits for conducting sharia-based social activities and express it using the Islamic Social Reporting (ISR) as business transparency for stakeholders, thus increasing stakeholder confidence in the existence of Islamic commercial banks.

scholarly journals Pengaruh Firm Performance, Firm Size, Leverage, Investment Opportunities terhadap Good Corporate Governance

2020 ◽  
Vol 2 (3) ◽  
pp. 621
Author(s):  
Mouren Karnius Chandra ◽  
Yusbardini Yusbardini
Keyword(s):  
Corporate Governance ◽  
Firm Performance ◽  
Firm Size ◽  
Sampling Method ◽  
Purposive Sampling ◽  
Good Corporate Governance ◽  
Investment Opportunities ◽  
Negative Effect ◽  
The Impact ◽  
Positive Effect

This study examines the impact of firm performance, firm size, leverage, and investment opportunities to good corporate governance. The sample in this study are 10 company which listed on the index CGPI report from 2016 until 2018 who selected through purposive sampling method. The result of this study are firm performance has no significant effect on good corporate governance, firm size has a significant positive effect on good corporate governance, leverage has a significant negative effect on good corporate governance, and investment opportunities has no significant effect on good corporate governance.Penelitian ini bertujuan untuk menganalisis pengaruh Firm Performance, Firm Size, Leverage, dan Investment opportunities terhadap Good Corporate Governance. Sampel dari penelitian ini adalah 10 perusahaan yang terdaftar dalam laporan indeks CGPI periode 2016- 2018 yang ditentukan menggunakan metode purposive sampling. Hasil dari penelitian ini adalah firm performance tidak berpengaruh secara signifikan terhadap good corporate governance, firm size memiliki pengaruh positif yang signifikan terhadap good corporate governance, leverage memiliki pengaruh negatif yang signifikan terhadap good corporate governance, dan investment opportunities tidak berpengaruh secara signifikan terhadap good corporate governance.

scholarly journals Pengaruh Kualitas Penerapan Good Corporate Governance (GCG) Terhadap Tingkat Pengembalian dan Risiko Pembiayaan Bank Syariah di Indonesia

2016 ◽  
Vol 7 (2) ◽  
pp. 1 ◽  
Author(s):  
Fathan Budiman
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Islamic Banking ◽  
Good Corporate Governance ◽  
Ranking Score ◽  
Negative Effect ◽  
Asset Quality

The emergence of concept of Good Corporate Governance (GCG) is basedon agency theory that expects the disclosure of information so that conflictsof interest among the principal agent can be minimized. Conflicts of interestcan occur in any company including Islamic banking. This situation is recognized by Bank Indonesia, which then requires the application of the principles of GCG in Bank Indonesia regulations at PBI No. 8/4 / PBI / 2006. The purpose of this study was to describe the quality of the implementation of Good Corporate Governance of Islamic Banking in Indonesia and to analyze their effects on the financial performance and operational efficiency. Financial performance is measured by earnings (ROA), and liquidity (FDR). The object of this study is Islamic banking companies that issue an annual report and a report on the implementation of Good Corporate Governance period of 2013-2015 in accordance with Circular Letter No. BI. 12/13/BPbs on April 30, 2010. Types of data used are secondary data from a composite ranking score of Good Corporate Governance as measured by 11 indicators for BUS and 5 indicators for UUS, and ratio ROA, and NPF. The variables were analyzed using simple linear regression analysis. The results showed that the quality of the implementation of Good Corporate Governance (GCG) has negative effect on the return of Islamic banks measured by profitability (ROA) and a significant negative effect on the risk financing Islamic bank as measured by asset quality (NPF).

scholarly journals Pengaruh Pengungkapan Good Corporate Governance Terhadap Nilai Perusahaan Pada Badan Usaha Milik Negara Yang Terdaftar Di Bursa Efek Indonesia Perioda 2013-2017

2019 ◽  
Vol 7 (2) ◽  
pp. 228
Author(s):  
Stevi Jimry Poluan ◽  
Arya Aditya Wicaksono
Keyword(s):  
Corporate Governance ◽  
Hypothesis Testing ◽  
Firm Value ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Managerial Ownership ◽  
Good Corporate Governance ◽  
Negative Effect ◽  
The Impact

This study aims to prove the impact of Good Corporate Governance on Firm Value in Badan Usaha Milik Negara that listed in Indonesian Stock Exchange. This study used 4 varibles that represented Good Corporate Governance which is Managerial Ownership, Institusional Ownership, Board of Independent Commissioner, and Audit Committee. Meanwhile Tobin’s Q ratio used to counted Firm Value. Population of this research are all Badan Usaha Milik Negara that listed in Indonesian Stock Exchange on 2013 until 2017. There are 20 firm are listed. The total samples are 16 firms selected by using purposive sampling method. Data anlysis and hypothesis testing using multiple regression. From 4 variable that used in this research only 2 that had an effect on firm value. There were Institusional Ownership and Audit Committee. This research prove that Institusional Ownership has a positive and significant effect on firm value. Audit Committee had a negative and insignificant effect on firm value. Other 2 variable like Managerial Ownership, Board of Independent Commissioner  has not effect on firm value, while Audit Committee has negative effect on firm value.

scholarly journals The role of the Sharia Supervisory Board and corporate governance mechanisms in enhancing Islamic performance – evidence from Indonesia

2018 ◽  
Vol 13 (4) ◽  
pp. 85-95
Author(s):  
Ahmad Nurkhin ◽  
Abdul Rohman ◽  
Ahmad Rofiq ◽  
Hasan Mukhibad
Keyword(s):  
Corporate Governance ◽  
Negative Impact ◽  
Positive Impact ◽  
Supervisory Board ◽  
Educational Background ◽  
Positive Influence ◽  
Islamic Banks ◽  
Income Ratio ◽  
Financing Risk ◽  
Negative Effect

This research aims to examine the correlation between the Sharia Supervisory Board (SSB) and corporate governance in terms of the performance of Islamic banks’ Profit-and-Loss Sharing (PLS) ratio, zakah performance and non-halal income ratio, and to analyze the relationship between risk and income for both PLS and murabahah financing and the PLS financing ratio. Non-halal income is a bank’s income that is not in accordance with Sharia law. The object of this research was a sample of eleven commercial Islamic banks in Indonesia. The data are collected from each bank’s annual report and corporate governance statement, for 2009–2016. This study uses the multiple regression analysis method. The results show that: The size and educational background of the SSB has a significant and positive effect on the zakah performance (Islamic tax), and has a negative effect on the ratio of non-halal income. The size and educational background of the SSB has no impact on the PLS financing ratio. Corporate governance has a significant and positive influence on the PLS financing ratio and zakah performance but has no influence on the non-halal income ratio. The mudharaba risk and PLS revenue have a positive impact on the PLS financing ratio. PLS financing risk and murabahah income have a negative impact on PLS financing ratio.

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