IMPLEMENTASI GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN BANK

  • Supitriyani Supitriyani Sekolah Tinggi Ilmu Ekonomi Sultan Agung
  • Darwin Lie Sekolah Tinggi Ilmu Ekonomi Sultan Agung
  • Widia Astuty Universitas Muhammadiyah Sumatera Utara
  • Novika Novika Sekolah Tinggi Ilmu Ekonomi Sultan Agung
Keywords: Good Corporate Governance, institutional ownership, managerial ownership, audit committee, financial performance

Abstract

The economic growth of a country cannot be separated from the various important and strategic roles of financial institutions, especially banking institutions. Banks have a strategic role as an intermediary institution and provide financial services to the wider community. This provides opportunities for banks to innovate more in providing services to customers and the public in responding to financial technology (fintech) competition or financial technology such as mobile banking, internet banking and electronic money (e-money) to attract potential customers to improve performance. One of the ways that can be used to improve the financial performance of a bank is by implementing a Good Corporate Governance (GCG) system. The implementation of GCG is the key to success for companies to gain profits in the long term and be able to compete well in global business. The purpose of this study was to determine the effect of the implementation of GCG on financial performance. Financial performance is measured using Return on Assets (ROA) and GCG is measured using three proxies, namely institutional ownership, managerial ownership and the audit committee. The research method used is descriptive qualitative analysis and quantitative descriptive analysis. Data collection was done by using documentation method. The analysis technique used is the classical assumption test, multiple linear regression analysis, correlation coefficient, determination coefficient, and hypothesis testing. The results of multiple linear regression analysis show that there is a positive influence between institutional ownership, managerial ownership and the audit committee on financial performance. The results of the correlation coefficient analysis and determination show a moderately high correlation. The results of the hypothesis show that there is no significant influence between the implementation of Good Corporate Governance on financial performance at PT Bank Sinarmas, Tbk listed on the Indonesia Stock Exchange.

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Published
2020-11-26