Pengaruh Implementasi Good Corporate Governance terhadap Kinerja Perusahaan Perbankan Umum Go Public pada Masa Krisis Ekonomi Global di Indonesia
DOI:
https://doi.org/10.36982/jiegmk.v12i1.1410Abstract
This research uses normality test, classic assumption test and multiple regression analysis method which aims to see the effect of the implementation of Good Corporate Governance (with indicators of the board of commissioners, audit committee and institutional ownership) on open public banking with indicators of Non Performance Loan (NPL), Loan to Deposit Ratio (LDR) and Capital Risk (CAR) during the global economic crisis in Indonesia. Research samples from publicly listed banking companies on the Indonesia Stock Exchange (IDX) and must have the research criteria. It is known that there are 45 banking companies that are active until the end of 2019 on the Indonesia Stock Exchange (IDX), but according to the research criteria there are only 25 banking companies with 2-year observation, year2018-2019, so the number of observation samples used is 50 samples. Based on the results of the research, it is realized that the implementation of Good Corporate Governance (GCG) has no effect on banking performance with financial performance measures, namely Non Performance Loans (NPL) and Loan to Deposit Ratio (LDR) in go public banks during the global economic crisis in Indonesia, but the results Hypothesis testing shows that the implementation of Good Corporate Governance (GCG) has a positive effect on the Capital Risk (CAR) variable in publicly traded commercial banks so that it is accepted because the implementation of Good Corporate Governance (GCG) will increase the supervision of the implementation of capital adequacy regulations set by the government.
References
Adrian Sutedi. (2011). Good Corporate Governance. Jakarta: Sinar Grafika.
Arafat, Wilson. (2008). How To Implement GCG Effectively. Cet. 1. Jakarta: Skyrocketing Publisher.
Armereo, C. (2015). Analisis Faktor–Faktor yang Mempengaruhi Profitabilitas Bank Syariah yang Terdaftar di Bursa Efek Indonesia Indonesia. Jurnal Ilmiah Ekonomi Global Masa Kini, 6(2), 48-56.
Boediono, G. S. (2005). Kualitas laba: Studi pengaruh mekanisme corporate governance dan dampak manajemen laba dengan menggunakan analisis jalur. Simposium Nasional Akuntansi VIII, 172(15-16), 172-194.
Brigham, Eugene F and Ehrhardt. (2005). Dasar-Dasar Manajemen Keuangan Edisi Kesembilan. Jakarta : Salemba Empat.
Desfian, Basran. (2005). Analisis Faktor-faktor yang Berpengaruh terhadap Kinerja Bank Umum di Indonesia Tahun 2001-2003. Tesis. Semarang: Program Pasca Sarjana Magister Manajemen Universitas Diponegoro.
Effendi, Muh. Arief. (2009). The Power Of Corporate Governance: Teori dan Implementasi. Jakarta: Salemba Empat.
Efriandy, I., & Wadud, M. (2016). Studi Komparatif Penggunaan Metode Camel sebagai Alat Pengukur Kinerja Bank Umum Konvensional Dan Bank Umum Syariah. Jurnal Ilmiah Ekonomi Global Masa Kini, 7(2), 1-7.
Hery. (2010). Potret Profesi Audit Internal. Bandung :Alfabeta.
Hunger, J. David dan Wheelen, Thomas L (2003). Manajemen Strategis. Yogyakarta: Andi
Ikatan Akuntansi Indonesia. PSAK No. 2 Tentang Laporan Arus Kas – edisi revisi 2015. Jakarta: PT. Raja Grafindo
Kemalasari, Endang. (2009). Pengaruh Penerapan Good Corporate Governance terhadap Kinerja Perusahaan Perbankan yang terdaftar di BEI. Tesis. Medan: Universitas Sumatera Utara
Macey, J. R., & O'hara, M. (2003). The corporate governance of banks. Economic policy review, 9(1).
Meiriasari, V. (2017). Pengaruh Corporate Governance, Kepemilikan Keluarga, Kepemilikan Institusional Dan Ukuran Perusahaan (Firm Size) Terhadap Biaya Utang. Jurnal Ilmiah Ekonomi Global Masa Kini, 8(1), 28-34.
Patmawati, P. (2017). Pengaruhcorporate Social Responsibility Disclosure dan Good Corporate Governance terhadap Nilai Perusahaan dengan Kinerja Keuangan Sebagai Variabel Intervening. Jurnal Ilmiah Ekonomi Global Masa Kini, 8(1), 46-58.
Peraturan Bank Indonesia Nomor 6/10/PBI/2004 tentang Sistem Penilaian Tingkat Kesehatan Bank Umum. 12 April 2004. Jakarta: Bank Indonesia
Peraturan Bank Indonesia Nomor 8/14/PBI/2006 dan Surat Edaran Bank Indonesia (SEBI) Nomor 9/12/DPNP tentang Pelaksanaan Good Corporate Governance bagi Bank Umum. Jakarta: Bank Indonesia
Peraturan Bank Indonesia Nomor 11/33/PBI/2009 tentang Pelaksanaan Good Corporate Governance bagi Bank Umum Syariah dan Unit Usaha Syariah. 07 Desember 2009. Jakarta: Bank Indonesia
Peraturan Otoritas Jasa Keuangan No. 55/POJK.03/2016 tentang Penerapan Tata Kelola bagi Bank Umum. 07 Desember 2016. Jakarta: OJK
Richard, M. (2019, Juli 10). Kualitas GCG : Bank Tanah Air Masih Kalah Jauh. Diakses dari https://finansial.bisnis.com/read/20190710/90/1122398/kualitas-gcg-bank-tanah-air-masih-kalah-jauh
Sari, D. M., Gustini, E., & Tripermata, L. (2016). Pengaruh Struktur Modal dan Kinerja Keuangan Terhadap Nilai Perusahaan pada Perusahaan Perbankan di Bursa Efek Indonesia. Jurnal Ilmiah Ekonomi Global Masa Kini, 7(3), 33-39.
Surat Edaran Bank Indonesia No. 27/5/U/PBB 1995. tentang Ketentuan Publikasi Laporan Keuangan Bank. 25 Januari 1995. Jakarta: Bank Indonesia
Surat Edaran Bank Indonesia Nomor 6/23/DPNP/2004 perihal Tata Cara Penilaian Kesehatan Bank Umum.. 31 Mei 2004. Jakarta : Bank Indonesia
Surat Keputusan Menteri BUMN No. KEP-117/M-MBU/2002 tentang penerapan GCG pada BUMN. 31 Juli 2002. Jakarta: Kementerian BUMN
Downloads
Published
How to Cite
Issue
Section
License
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
Â
Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
Â
LP2M Indo Global Mandiri University has the right to multiply and distribute the article and every author is not allowed to publish the same article that has been published in this journal.