Pengaruh Corporate Governance terhadap Efisiensi Bank Umum Syariah di Indonesia

This study aims to analyze the effect of commercial bank soundness in Indonesia based on Bank Indonesia regulation number 13/24/DPNP date 25 October 2011, which concern on the implementation guide for Bank Regulation in Indonesia number 13/1/PBI/ 2011 on assessment of bank healthy. In general, those assessments cover risks, good corporate governance (GCG), earning and capital. While, the performance of commercial bank is measured based on credit growth and profit growth. A total of 45 commercial banks listed on the Indonesia Stock Exchange are the population of the study which will be analyzed using the structural equation modeling program - partial least square (SEM-PLS). The results show that credit risk, GCG and earnings have no effect on bank’s performance in Indonesia. Market risk, liquidity risk and capital negatively affect the performance of commercial banks in Indonesia. This research is expected to contribute to the policy making of central banks and also commercial bank organization in particular to improve their performance. This research also contributes to the theory by enriching the discussion on related themes.

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Does Good Corporate Governance Able to Moderate The Relationship of Financial Performance Towards Firm Value?

AKRUAL Jurnal Akuntansi ◽

10.26740/jaj.v11n1.p9-20 ◽

2019 ◽

Vol 11 (1) ◽

pp. 9

Author(s):

Yulita Setiawanta

Keyword(s):

Corporate Governance ◽

Financial Performance ◽

Observational Data ◽

Firm Value ◽

Stock Exchange ◽

Share Ownership ◽

Good Corporate Governance ◽

Food And Beverage ◽

Relationship Of ◽

The Relationship

This study aims to find out explicitly whether good corporate governance is able to moderate the relationship between financial performance and firm value that occurs in companies listed on the Indonesian stock exchange. Research was conducted on food and beverage companies in 2008 - 2017. The 10-year observation period obtained 50 observational data. By using Warppls 6.0 in processing observational data, the results show that financial performance has an influence on the value of the company. This research also proves that good corporate governance proxied by share ownership by company leaders is able to positively moderate the effect of financial performance on firm value, but not for institutional share ownership. In this case it can be said that the greater the dominance of the owner in corporate governance, the more positive the opportunity to obtain financial performance and the firm value becomes easier to achieve.

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Analysis of Banking Risk, Good Corporate Governance, Capital and Earning Influences on the Indonesia’s Commercial Bank Performances

Journal of Economics and Business ◽

10.31014/aior.1992.04.02.358 ◽

2021 ◽

Vol 4 (2) ◽

Author(s):

M. Nuruddin Subhan ◽

Keyword(s):

Corporate Governance ◽

Commercial Bank ◽

Commercial Banks ◽

Structural Equation ◽

Stock Exchange ◽

Partial Least Square ◽

Least Square ◽

Equation Modeling ◽

Good Corporate Governance ◽

Bank Soundness

This study aims to analyze the effect of commercial bank soundness in Indonesia based on Bank Indonesia regulation number 13/24/DPNP date 25 October 2011, which concern on the implementation guide for Bank Regulation in Indonesia number 13/1/PBI/ 2011 on assessment of bank healthy. In general, those assessments cover risks, good corporate governance (GCG), earning and capital. While, the performance of commercial bank is measured based on credit growth and profit growth. A total of 45 commercial banks listed on the Indonesia Stock Exchange are the population of the study which will be analyzed using the structural equation modeling program - partial least square (SEM-PLS). The results show that credit risk, GCG and earnings have no effect on bank’s performance in Indonesia. Market risk, liquidity risk and capital negatively affect the performance of commercial banks in Indonesia. This research is expected to contribute to the policy making of central banks and also commercial bank organization in particular to improve their performance. This research also contributes to the theory by enriching the discussion on related themes.

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Exploring Linkages Between Corporate Governance and Business Performance: Does Good Corporate Governance Lead to Enhanced Business Value?

South Asian Survey ◽

10.1177/0971523120907189 ◽

2020 ◽

Vol 27 (1) ◽

pp. 37-61

Author(s):

Tirthankar Nag ◽

Chanchal Chatterjee

Keyword(s):

Corporate Governance ◽

Firm Performance ◽

Business Performance ◽

Stock Exchange ◽

Random Effect ◽

Corporate Boards ◽

Market Returns ◽

Good Corporate Governance ◽

Governance Practices ◽

The Relationship

This study explores the influence of corporate governance practices in corporate boards on firm performance and draws insights on the relative importance for companies for fostering the development of governance mechanisms in business. The study examines 50 firms belonging to the benchmark index of the National Stock Exchange of India (NIFTY 50) and tracks them for over a five-year period. The study uses fixed and random effect econometric models to explore the relationship between corporate governance variables, and firm performance using both accounting returns (EVA, ROA and ROE) and market returns (MVA). The study finds that corporate governance variables significantly improve firm performance or value creation. Especially, multiple directorships, involvement of foreign institutional investors and increase in promoter holdings may significantly affect returns of the firm. The study suggests that it may be useful to foster better corporate governance practices and monitor linkages with firm performance as the effect is influenced by other control variables also.

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The effect of industry nuances on the relationship between corporate governance and financial performance: Evidence from South African listed companies

South African Journal of Economic and Management Sciences ◽

10.4102/sajems.v21i1.1964 ◽

2018 ◽

Vol 21 (1) ◽

Cited By ~ 3

Author(s):

Jonty Tshipa ◽

Leon M. Brummer ◽

Hendrik Wolmarans ◽

Elda Du Toit

Keyword(s):

Corporate Governance ◽

Financial Performance ◽

South African ◽

Resource Dependence ◽

Stock Exchange ◽

Listed Companies ◽

Company Performance ◽

Johannesburg Stock Exchange ◽

Good Corporate Governance ◽

The Relationship

Background: Premised on agency, resource dependence and stewardship theories, the study investigates empirically the existence of industry nuances in the relationship between corporate governance and financial performance of companies listed in the Johannesburg Stock Exchange. Aims: The main objective of the study is to understand the relationship between internal corporate governance and company performance from the perspective of three distinct economic periods, as well as industry nuances, cognisant of endogeneity issues. Setting: South Africa, as an emerging African market, offers an interesting research context in which the corporate governance and financial performance nexus can be examined empirically. Method: A sample of 90 companies from the five largest South African industries, covering a 13-year period from 2002 to 2014 (1170 firm-year observations) was examined with three estimation approaches. Results: Two key trends emerged from this study. First, the relationship between corporate governance and company performance differed from industry to industry. Second, the association between corporate governance and company performance also changes during steady and non-steady periods, which is an indication that the nexus is driven by the state of the global economy and the type of the industry. Conclusion: Evidence from the study suggests that companies should be allowed to optimise rather than maximise their corporate governance options. This finding questioned the approach of the recently published King IV Code of Good Corporate Governance, which requires Johannesburg Stock Exchange-listed companies to ‘apply and explain’ as opposed to ‘apply or explain’ as pronounced by King III Code of Good Corporate Governance.

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PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CSR DAN GCG SEBAGAI VARIABEL PEMODERASI

Media Riset Akuntansi Auditing & Informasi ◽

10.25105/mraai.v10i2.1018 ◽

2010 ◽

Vol 10 (2) ◽

pp. 41

Author(s):

Hidayatullah ,

Keyword(s):

Corporate Governance ◽

Financial Performance ◽

Stock Exchange ◽

Value Added ◽

Corporate Financial Performance ◽

Corporate Value ◽

Moderating Variables ◽

Good Corporate Governance ◽

Relationship Of ◽

The Relationship

This Thesis investigated the influence of financial performance toward corporate value by exposing Corporate Sosial Responsibility (CSR) and Good Corporate Governance (GCG) as Moderating Variables. Corporate Financial performance as independent variable is represented by the Financial Value Added (FVA) and Corporate Value as Dependent Variable is represented by Tobin `s Q value. CSR value is indexed based on the 78 items of exposure themes and GCG value is indexed using the 18 items of exposure themes which the researcher called Corporate Governance Perception Index. After selecting 149 companies listed in Indonesia Stock Exchange, the researcher found 39 manufacture companies. qualified as the research objects based on the defined criteria, with observation timeframe from the year of2005 to 2008. The result of the research concludes that: Financial Performance (FVA) significantly influences the corporate value (Tobins 'Q); Corporate Sosial Responsibility also influences the relationship of corporate financial performance and the corporate value; and Good Corporate Governance influences the relationship of corporate financial performance and the corporate value as well.Keywords: Financial value Added, Tobin 's Q, CSR, GCG

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The impact of good corporate governance practices on financial reporting quality: Empirical evidence from Jordanian listed companies

Corporate Ownership and Control ◽

10.22495/cocv9i4c1art4 ◽

2012 ◽

Vol 9 (4) ◽

pp. 178-186 ◽

Cited By ~ 1

Author(s):

Khaled Erieg Abu-Risheh ◽

Mo’taz Amin Al-Sa’eed

Keyword(s):

Corporate Governance ◽

Board Of Directors ◽

Financial Reporting ◽

Stock Exchange ◽

Reporting Quality ◽

Audit Committees ◽

Financial Reporting Quality ◽

Good Corporate Governance ◽

Governance Practices ◽

The Relationship

The main objective of this paper is to analyze the relationship between the good corporate governance practices on the financial reporting quality of Jordanian listed companies. Specifically, we focus on the board’s independence, board’s transparency, and separate audit committee. A listing of Share -Traded Jordanian Companies was available from the Amman Stock Exchange as of 31 December 2011. A total of (167) company shares were traded as of 31 of December 2011. It was decided to distribute (160) questionnaires to the related external auditors, the expertise members of the Audit Committees, and the Jordanian regulatory bodies that oversight the corporate reporting of those companies, which include the Jordanian Securities Commission, Insurance Commission, and Central Bank of Jordan. The empirical study is realized based on a sample of the companies listed on the Amman Stock Exchange. Our research results shows that the good corporate governance practices impact the financial reporting quality, were Independence is considered one of the determinants of the success of financial reporting quality (T = 3.709, 008) and (R= 0.676), in addition to that; the independent variables are able to explain the variance in the dependent variable, a multiple regression test was carried out to test the relationship between board of directors’ transparency, board of directors’ independence, and audit committees, and financial reporting quality (FRQ), they are able to explain nearly 0.805% (R=0.805% P< 0.000) of the variance in financial reporting quality. The correlation analysis allows testing the strength of relationships between several independent variables and one dependent variable, which is the case in this study. The results of correlation analysis shows that the relationships between boards of directors’ transparency, board of directors’ independence, and separate audit committees, and the dependent variable which is financial reporting quality (FRQ), are significant.

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Determinan Profitabilitas Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Bank Umum Syariah

Jurnal Akuntansi dan Governance ◽

10.24853/jago.1.1.14-23 ◽

2020 ◽

Vol 1 (1) ◽

pp. 14

Author(s):

Aida Maudi ◽

Amrizal Amrizal ◽

Rizky Maulana Pribadi ◽

Silvi Reni Cusyana

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Commercial Bank ◽

Sampling Technique ◽

Financial Statements ◽

Company Size ◽

Good Corporate Governance ◽

Corporate Social ◽

Relationship Of ◽

The Relationship

This research is to empirically examine the effect of corporate social responsibility (CSR), good corporate governance (GCG), and zakat on profitability with company size being a moderating variable. The sample was selected utilizing a purposive sampling technique using 35 samples obtained from the Sharia Commercial Bank financial statements for the 2012-2018 periods. These results prove that CSR and zakat also have a significant effect on profitability, besides CSR cannot affect profitability. Company size can moderate the relationship between CSR and GCG with profitability, While the size of the company weakens the relationship of zakat with profitability.

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Pengaruh E-Banking dan Good Corporate Governance terhadap Kinerja Perbankan di Indonesia

AKURASI: Jurnal Riset Akuntansi dan Keuangan ◽

10.36407/akurasi.v1i1.60 ◽

2019 ◽

Vol 1 (1) ◽

pp. 21-30

Author(s):

Wisnu Handoyo Murti

Keyword(s):

Corporate Governance ◽

Digital Technology ◽

Stock Exchange ◽

Panel Regression ◽

Digital Era ◽

Good Corporate Governance ◽

Governance Practice ◽

Planning Strategies ◽

Corporate Governance Practice ◽

Positive Effect

This study aims to examine the effect of e-banking and the implication of good corpoarte governance on banks performance. The rapid movement of digital technology in dealing with transaction provides both challange and opportunities. Banks, should understand the digital trend to survive in digital era, while the good corporate governance practice will impact banks performance through planning strategies and decision making. This paper use panel regression to analyze the data, and banks that listed in Indonesia Stock Exchange is used as sample. The result indicates that e-banking, board size, and institutional ownership do not statistically significant in influencing banks performance. While ownership concentration and independent commissioner has positive effect on banks performance.

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Pengaruh Good Corporate Governance pada Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Mediasi

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i02.p09 ◽

2020 ◽

Vol 30 (2) ◽

pp. 388

Author(s):

Gede Marco Pradana Dika Putra ◽

Ni Gusti Putu Wirawati

Keyword(s):

Corporate Governance ◽

Financial Performance ◽

Firm Value ◽

Stock Price ◽

Stock Exchange ◽

Institutional Ownership ◽

Managerial Ownership ◽

Good Corporate Governance ◽

The Relationship ◽

Positive Effect

A firm not only aims to get profits but also maximize its value which can be reflected in stock price. Research aims to examine the effect of good corporate governance on firm value with financial performance as a mediating variable. The study conducted on LQ45 companies listed on Indonesia Stock Exchange in 2017-2018. Sample determined by purposive sampling with 32 samples. Path analysis was used. analysis showed managerial ownership and institutional ownership had no effect on financial performance, managerial ownership and institutional ownership had no effect on firm value, financial performance had a positive effect on firm value, and financial performance was unable to mediate the relationship between GCG and firm value. Keywords: Good Corporate Governance; Firm Value.

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