PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN DI PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI PADA TAHUN 2014-2016
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Oct 23, 2018
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Abstract
This research aims to test the influence of Good Corporate Governance financial performance against banking company listed on the Indonesia stock exchange (BEI) in 2014 up to 2016. Independent variables from this research are the number of the Board of Commissioners, Board of Directors, the size of the company and the independent Commissioner, while the variable dependency is the financial performance. The population in this research is the entire banking company registered in BEI years 2014 to 2016. While the study sample is determined by the method of purposive sampling so that the retrieved sample company with 35 105 observations. Types of data used are secondary data obtained from www.idx.co.id. Methods of analysis used are multiple regression analysis. Based on the results of the study showed that the number of Commissioners do not affect the company's financial performance, the Board of Directors does not have an effect on the financial performance of the company, the independent Commissioner has no effect to performance corporate finance and the size effect on the financial performance of the company .
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RAHMANTO, Wahyu.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN DI PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI PADA TAHUN 2014-2016.
Prosiding Seminar Nasional: Manajemen, Akuntansi, dan Perbankan, [S.l.], v. 1, n. 1, p. 1372-1388, oct. 2018.
Available at: <http://conferences.uin-malang.ac.id/index.php/semnasfe/article/view/778>. Date accessed: 19 apr. 2024.
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References
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Chi Keung Man and Brossa Wong. 2013. Corporate Governance and Earnings Management: A Survey. The Journal of Applied Business Research, 29 (2), pp:391-418.
Desiana, L., Mawardi, & Gustiana, S. (2016). PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PROFITABILITAS (ROE) PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2010-2015. I-Finance, Vol 2, No.2 .
Eksandy, A. (2018). PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PADA PERBANKAN SYARI’AH INDONESIA. Jurnal Akuntansi, Vol 5, No. 1, .
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Kasim, E. Y. (2015). Effect of Implementation Of Good Corporate Governance And Internal Audit Of The Quaality Of Financial Resporting And Implcations Of Return Of Share. Internatioal Journal of Scientific & Technology Research, Vol 4, Issue 09 , 89-98.
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Macey, J.R. and M. O’Hara. 2003. The Corporate Governance of Banks. Federal Reserve Bank of New York Economic Policy Review, Vol. 9 No.1, pp. 91-107
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Prasasti, B., & Ardianto, J. (2011). Pengaruh Mekanisme Corporate Governace terhadap Manajemen Laba (Studi Empiris Pada Perusahaan yang Termasuk dalam Indeks Kompas 100 Tahun 2008-2009). Ultima Accounting, Vol 3, No.1 .
Priyanto, Dwi. 2008. Mandiri Belajar SPSS. Yogyakarta: MediaKom.
Puniayasa, I. M., & Triaryati, N. (2016). PENGARUH GOOD CORPORATE GOVERNANCE, STRUKTUR KEPEMILIKAN DAN MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PERUSAHAAN YANG MASUK DALAM INDEKS CGPI. E-jurnal Manajemen Unud, Vol 5, No.8, , 5305-5332.
Purwanto, W. (2015). Analysis of the Impact of Good Corporate Governance and Bank Fundamentals to the Financial Performance of Banking Institutions in the Indonesian Stock Exchange (BEI). Research Journal of Finance and Accounting, Vol. 6, No. 8 .
Putri, R. K., & Muid, D. (2017). Pengaruh Good Corporate Governance Terhadap Kinerja Perusahaan. Diponegoro Journal Of Accounting , 1-9.
Rofika. (2016). PENGARUH GOOD CORPORATE GOVERNANCE (GCG) DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP NILAI PERUSAHAAN. Jurnal Valuta, Vol 2, No. 1, 27-36.
Salim, C. A., & Christiawan, Y. J. (2017). Pengaruh penerapan Corporate Governance Terhadap Kinerja Keuangan dengan Ukuran Perusahaan dan Leverage sebagai Variabel Kontrol. Busness Accounting Review , 205-206.
Sucipto. 2003. "Penilaian Kinerja Keuangan." Jurnal Akuntansi. UniversitasSumatra Utara. Medan
Sujianto, Agus Eko. 2001. Analis Variabel-Variabel Yang Memepengaruhi Struktur Keuangan Pada Perusahaan Manufaktur yang Go Public di Bursa Efek Jakarta. Jurnal Ekonomi dan Manajemen. Vol. 2. No. 2.
Sulistyowati. (2017). PENGARUH GOOD CORPORATE GOVERNANCCE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN. Jurnal Limu dan Riset Akuntansi, Vol 6,No. 1 .
Susanti, Serli Ile Ari, 2011, “Pengaruh Kualitas Corporate Governance. Kualitas Audit dan Earnings Terhadap Kinerja Perusahaan”, Jurnal Ekonomi dan Bisnis, Vol 5, No. 2, Hal. 145-161, Jakarta.
Tertius, M. A., & Christiawan, Y. J. (2015). Pengaruh Good Corporate Governance terhadap Kinerja Perusahaan pada Sektor Keuangan. Business Accounting Review, Vol 3,No. 1; , 223-232.
Veno, A. (2015). Pengaruh Good Corporate Governance Terhadap Kinerja Perusahaan Pada Perusahaan Manufaktur Go Public. BENEFIT Jurnal Manajemen dan Bisnis, Vol 19, No.1, , 95-112..
Windasari, O. (2017). Pengaruh Good Corporate Governance, Profitabilitas dan Corporate Social Responsibility Terhadap Nilai Perusahaan. Jurnal Ilmu dan RIset Akuntansi, Vol 6, No.10 .
Y.Kasim, E. (2015). Effect Of Implementation Of Good Corporate Governance And Internal Audit Of The Quality Of Financial Resporting And Implicationns Of Return Of Shares.Internatioal Journal of Scientific & Technology Research, Vol 4, Issue 09, 89-98.
Ardiansyah, Muhammad. 2014. Pengaruh Corporate Governance, Leverage Dan Profitabilitas Terhadap Manajemen Laba. Jurnal Akuntansi, Universitas Maritim Raja Ali Haji.
Chi Keung Man and Brossa Wong. 2013. Corporate Governance and Earnings Management: A Survey. The Journal of Applied Business Research, 29 (2), pp:391-418.
Desiana, L., Mawardi, & Gustiana, S. (2016). PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PROFITABILITAS (ROE) PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2010-2015. I-Finance, Vol 2, No.2 .
Eksandy, A. (2018). PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PADA PERBANKAN SYARI’AH INDONESIA. Jurnal Akuntansi, Vol 5, No. 1, .
Ghozali, Imam. 2011. “Aplikasi Analis Multivariate Dengan program SPSS”. Semarang: Badan Penerbit Universitas Diponegoro.
Hartono, D. F., & Nugrahanti, Y. W. (2014). PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN. Jurnal Dinamika Akuntansi Keuangan dan Perbankan, Vol 3, No.2 .
Irma, Yeni, Noorina, & Muktiyanto, H. A. (2015). THE EFFECT OF GOOD CORPORATE GOVERNANCE MECHANISM TO FIRM'S PERFORMANCE (EMPIRICAL STUDY OF MANUFACTURING FIRMS LISTED ON IDX). I Jaber, Vol. 13, No. 7; , 4849-4866.
Jensen, M. C and Mekling, W.H. 1976. Theory of the Firm : Managerial Behavior, Agency Costa and Ownership Structure . “Journal of Financial Economics”, Oktober, 1976, V. 3, No. 4, pp.305-360. Avalaiblefrom: http://papers.ssrn.com
Kasim, E. Y. (2015). Effect of Implementation Of Good Corporate Governance And Internal Audit Of The Quaality Of Financial Resporting And Implcations Of Return Of Share. Internatioal Journal of Scientific & Technology Research, Vol 4, Issue 09 , 89-98.
Kholidah, N., & Mildawati, T. (2017). Pengaruh Penerapan Prinsip-prinnsip Good Corporate Governance Terhadap Kinerja Pegawai. Jurnal Ilmu dan Riset Akuntani, Vol 6, No. 3, , 1218-1236.
Lukas, S., & Basuki, B. (2015). THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE AND ITS IMPACT ON THE FINANCIAL PERFORMANCE OF BANKING INDUSTRY LISTED IN IDX. The International Journal of Accounting and Busines Society 47, Vol. 23, No. 1 , 47-72.
Macey, J.R. and M. O’Hara. 2003. The Corporate Governance of Banks. Federal Reserve Bank of New York Economic Policy Review, Vol. 9 No.1, pp. 91-107
Melawati, Nurlaela, S., & Wahyuningsih, E. M. (2016). PENGARUH GOOD CORPORATE GOVERNANCE,CORPORATE SOCIAL RESPONSIBILITY, DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN. Jurnal Penelitian Ekonomi dan Bisnis, 1 (1), , 79-94.
Prasasti, B., & Ardianto, J. (2011). Pengaruh Mekanisme Corporate Governace terhadap Manajemen Laba (Studi Empiris Pada Perusahaan yang Termasuk dalam Indeks Kompas 100 Tahun 2008-2009). Ultima Accounting, Vol 3, No.1 .
Priyanto, Dwi. 2008. Mandiri Belajar SPSS. Yogyakarta: MediaKom.
Puniayasa, I. M., & Triaryati, N. (2016). PENGARUH GOOD CORPORATE GOVERNANCE, STRUKTUR KEPEMILIKAN DAN MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PERUSAHAAN YANG MASUK DALAM INDEKS CGPI. E-jurnal Manajemen Unud, Vol 5, No.8, , 5305-5332.
Purwanto, W. (2015). Analysis of the Impact of Good Corporate Governance and Bank Fundamentals to the Financial Performance of Banking Institutions in the Indonesian Stock Exchange (BEI). Research Journal of Finance and Accounting, Vol. 6, No. 8 .
Putri, R. K., & Muid, D. (2017). Pengaruh Good Corporate Governance Terhadap Kinerja Perusahaan. Diponegoro Journal Of Accounting , 1-9.
Rofika. (2016). PENGARUH GOOD CORPORATE GOVERNANCE (GCG) DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP NILAI PERUSAHAAN. Jurnal Valuta, Vol 2, No. 1, 27-36.
Salim, C. A., & Christiawan, Y. J. (2017). Pengaruh penerapan Corporate Governance Terhadap Kinerja Keuangan dengan Ukuran Perusahaan dan Leverage sebagai Variabel Kontrol. Busness Accounting Review , 205-206.
Sucipto. 2003. "Penilaian Kinerja Keuangan." Jurnal Akuntansi. UniversitasSumatra Utara. Medan
Sujianto, Agus Eko. 2001. Analis Variabel-Variabel Yang Memepengaruhi Struktur Keuangan Pada Perusahaan Manufaktur yang Go Public di Bursa Efek Jakarta. Jurnal Ekonomi dan Manajemen. Vol. 2. No. 2.
Sulistyowati. (2017). PENGARUH GOOD CORPORATE GOVERNANCCE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN. Jurnal Limu dan Riset Akuntansi, Vol 6,No. 1 .
Susanti, Serli Ile Ari, 2011, “Pengaruh Kualitas Corporate Governance. Kualitas Audit dan Earnings Terhadap Kinerja Perusahaan”, Jurnal Ekonomi dan Bisnis, Vol 5, No. 2, Hal. 145-161, Jakarta.
Tertius, M. A., & Christiawan, Y. J. (2015). Pengaruh Good Corporate Governance terhadap Kinerja Perusahaan pada Sektor Keuangan. Business Accounting Review, Vol 3,No. 1; , 223-232.
Veno, A. (2015). Pengaruh Good Corporate Governance Terhadap Kinerja Perusahaan Pada Perusahaan Manufaktur Go Public. BENEFIT Jurnal Manajemen dan Bisnis, Vol 19, No.1, , 95-112..
Windasari, O. (2017). Pengaruh Good Corporate Governance, Profitabilitas dan Corporate Social Responsibility Terhadap Nilai Perusahaan. Jurnal Ilmu dan RIset Akuntansi, Vol 6, No.10 .
Y.Kasim, E. (2015). Effect Of Implementation Of Good Corporate Governance And Internal Audit Of The Quality Of Financial Resporting And Implicationns Of Return Of Shares.Internatioal Journal of Scientific & Technology Research, Vol 4, Issue 09, 89-98.