PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PADAPERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PADAPERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

Authors

  • Mira Diyanty Program Magister Manajemen Universitas Lambung Mangkurat
  • Meina Wulansari Yusniar Fakultas Ekonomi Dan Bisnis Universitas Lambung Mangkurat

DOI:

https://doi.org/10.20527/jwmthemanagementinsightjournal.v7i1.71

Keywords:

Good Corporate Governance, Board of Commissioners, Board of Directors, Proportion of Independent Commissioners, Audit Committee, CAR and ROA

Abstract

The purpose of this study was to analyze the effect of the Good Corporate Governance mechanism on the board of commissioners, the board of directors, the  proportion  of  independent  commissioners,  the  audit  committee,  CAR  on ROA. This study also uses a purposive sampling method for sampling. The analysis test used is multiple linear regression analysis. The population used by companies listed on the Indonesia Stock Exchange in the period 2011 - 2013 and which meet the sample selection criteria. The sample used was 25 companies. Data is collected through secondary data collection in the form of the company's annual report for the period 2011 - 2013 which is published on the Indonesia Stock  Exchange.  The  research  hypothesis  was  tested  by  multiple  linear regression which had met the testing of classical assumptions. The results of the analysis show that the board of commissioners, the proportion of independent commissioners, audit committees, CAR does not significantly influence ROA while the board of directors has a positive and significant effect on ROA.

Downloads

Download data is not yet available.

References

Abdullah, Azizah dan Michael Page, 2009, Corporate Governance And Corporate

Performance : UKFTSE 350 Companies

Boediono, Gideon SB., 2005. Kualitas Laba: Studi Pengaruh Mekanisme Corporate Governance dan Dampak Manajemen Laba dengan Menggunakan Analisis Jalur. Artikel yang Dipresentasikan pada Simposium Nasional Akuntansi 8 Solo tanggal

- 16 September 2005.

Faisal 2005, Analisis Agency Cost, Struktur Kepemilikan Dan Mekanisme Corporate Governance, Makalah disampaikan pada Simposium Nasional Akuntansi VII, Bali Desember : ha 197-207

Istighfarin, Diana dan Ni Gusti Putu Wirawati, 2015, Pengaruh Good Corporate Governance Tterhadap Profitabilitas Pada Badan Usaha Milik Negara (Bumn), E- Jurnal Akuntansi Universitas Udayana Vol.13.No.2 Nov. 2015

Nasution, Marihot dan Doddy Setiawan. 2007. Pengaruh Corporate Governance Terhadap

Manajemen Laba di Industri Perbankan Indonesia. SNAX Makasar.

Peraturan Bank Indonesia (PBI)Nomor 10/15/PBI/2008 tentang Kewajiban Penyediaan

Modal Minimum Bank Umum, Lembaran Negara Republik Indonesia Tahun 2008

Nomor 135, Tambahan Lembaran Negara Republik Indonesia Nomor 4895

Oktapiyani, Desi. 2009. Pengaruh Penerapan Corporate Governance Terhadap Likuiditas

Perbankan Nasional. Fakultas Ekonomi Universitas Diponegoro Semarang.

Rachmawati, Andri dan Hanung Triatmoko. 2007. “Analisis Faktor-Faktor yang Mempengaruhi Kualitas Laba dan Nilai Perusahaan”. Simposium Nasional Akuntansi X Makassar, 26-28 Juli.

Sam’ani , 2008, Pengaruh Good Corporate Governance dan Leverage terhadap Kinerja

Keuangan pada Perbankan yang terdaftar Di Bursa Efek Indonesia (BEI) Tahun

– 2007, Universitas Diponegoro, Semarang

Siallagan, Hamonangan dan Mas. Ud. Machfoedz. 2006. Mekanisme Corporate Governance, Kualitas Laba dan Nilai Perusahaan. Artikel Simposium Nasional Akuntansi (SNA) IX, Padang.

Sunday, Kajola , 2008, Corporate GovernanceAnd Performance : The Case OfNigerian

Listed Firm, European Journal of Economics, Finance and Administrative Sciences

Suranta Eddy dan Mas’ud Machfoedz, 2003. “Analisis Struktur Kepemilikan, NilaiPerusahaan, Investasi dan Ukuran Dewan Direksi”. Simposium NasionalAkuntansi VI. Surabaya

Totok Dewayanto,, 2010, Pengaruh Mekanisme Good Corporate Governance Terhadap Kinerja Perbankan Nasional Studi Pada Perusahaan yang terdaftar di Bursa Efek Indonesia Periode 2006 – 2008

Tumirin, “Analisis Penerapan Good Corporate Governance dan Nilai Perusahaan,”. Jurnal

Beta, Vol. 6:1 (September 2007)

Wulandari. Etty Retno , 2005. Konsep, Prinsip, dan Praktik Good Corporate. Governance, Lembaga

Downloads

Published

2019-02-25

Issue

Section

Articles