PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
THE EFFECT OF GOOD CORPORATE GOVERNANCE ON THE FINANCIAL PERFORMANCE OF BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE
ABSTRAK
Nama : Achmad Yurifani
NIM : 19080694118
Program Studi : S-1
Jurusan : Akuntansi
Fakultas : Ekonomika dan Bisnis
Instansi : Universitas Negeri Surabaya
Dosen Pembimbing : Susi Handayani, S.E, Ak, M.Ak, CA.
Kata Kunci : Good Corporate Governance, Kinerja Keuangan, Bursa Efek Indonesia
Penelitian ini menganalisis pengaruh Good Corporate Governance (GCG) terhadap kinerja keuangan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI). Permasalahan GCG kembali terungkap adanya kasus Deutsche Bank, telah terlibat dugaan pencucian uang, dan pelanggaran hukum keuangan lainnya pada tahun 2021 (Mas Achmad Daniri, 2021). Penelitian ini menggunakan jenis penelitian kuantitatif dengan menggunakan data historis perusahaan perbankan yang terdaftar di BEI selama periode 2019-2021. Variabel independen dalam penelitian ini meliputi komisaris independen kepemilikan institusional, dan kepemilikan manajerial. Sedangkan variabel dependennya adalah kinerja keuangan yang diukur dengan ROA. Hasil penelitian penerapan GCG yang kuat dapat meningkatkan kinerja keuangan perusahaan perbankan dan membantu mengurangi risiko keuangan. Penelitian ini juga memberikan kontribusi terhadap literatur mengenai GCG dan kinerja keuangan perusahaan perbankan di Indonesia.
ABSTRACT
The Effect Of Good Corporate Governance On The Financial Performance Of Banking Companies Listed On The Indonesia Stock Exchange
Name : Achmad Yurifani
Study Program : S-1
Departement : Akuntansi
Faculty : Economics and Business
Institition : State University Of Surabaya
Adviser : Susi Handayani, S.E, Ak, M.Ak, CA.
Kata Kunci : Good Corporate Governance, Financial Performance, Bursa Efek Indonesia
This research analyzes the influence of Good Corporate Governance (GCG) on the financial performance of banking companies listed on the Indonesia Stock Exchange (BEI). GCG problems were again revealed in the Deutsche Bank case, which was involved in allegations of money laundering and other financial law violations in 2021 (Mas Achmad Daniri, 2021). This research uses quantitative research using historical data from banking companies listed on the IDX during the 2019-2021 period. The independent variables in this research include independent commissioners, institutional ownership and managerial ownership. Meanwhile, the dependent variable is financial performance as measured by ROA. Research results on the implementation of strong GCG can improve the financial performance of banking companies and help reduce financial risks. This research also contributes to the literature regarding GCG and the financial performance of banking companies in Indonesia.