PENGARUH LIKUIDITAS DAN CORPORATE GOVERNANCE TERHADAP KINERJA PERBANKAN

INFLUENCE OF LIQUIDITY AND CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE OF BANKING

Penelitian ini untuk mengetahui pengaruh likuiditas dan corporate governance terhadap kinerja keuangan perbankan. Populasi adalah perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia tahun 2017-2019 dengan metode purposive sampling dan sampel berjumlah 43 perusahaan. Likuiditas diukur menggunakan Loan To Deposit Ratio (LDR) dan Loan To Asset Ratio (LAR), corporate governance menggunakan mekanisme corporate governance, dan Return on Assets (ROA) mengukur kinerja keuangan perbankan. Teknik analisis regresi linier berganda di bantu oleh SPSS. Loan To Deposit Ratio (LDR), Loan To Asset Ratio (LAR), komite audit, dan kepemilikan institusional tidak berpengaruh terhadap kinerja keuangan perbankan. Sedangkan kepemilikan manajerial dan dewan komisaris independen berpengaruh negatif terhadap kinerja keuangan perbankan. Likuiditas dan corporate governance berpengaruh secara simultan terhadap kinerja perbankan. Hasil penelitian ini dapat dijadikan acuan untuk perusahaan perbankan supaya lebih optimal meningkatkan kinerja keuangan. Hal tersebut karena menarik minat investor melakukan investasi terlebih pada perusahaan yang sudah mengimplementasikan good corporate governance dengan maksimal. Hal terpenting untuk memaksimalkan kinerja keuangan perbankan yaitu menjaga likuiditas, kepercayaan para nasabah dan penerapan mekanisme corporate governance.

This study is to find out the effect of liquidity and corporate governance on financial performance of banking. Using the population of banking sector companies listed on the Indonesia Stock Exchange 2017-2019 with a purposive sampling method and sample are 43 companies. Liquidity are measured using Loan To Deposit Ratio (LDR) and Loan To Asset Ratio (LAR), corporate governance used corporate governance mechanisms, and Return on Assets (ROA) measure financial performance of banking. Multiple liniear regression analysis techniques in the helped by SPSS. Loan To Deposit Ratio (LDR), Loan To Asset Ratio (LAR), audit committee, and institutional ownership have no effect on financial performance of banking. Meanwhile, managerial ownership and independent board of commissioners have a negative effect on financial performance of banking. The results obtained are liquidity and corporate governance have a simultaneously effect on performance of banking. The results of this study can be used as a reference for banking companies to optimize their financial performance. This is because it attracts investors to invest, especially in companies that have implemented good corporate governance optimally. The most important thing to maximize banking financial performance is to maintain liquidity, trust customers and implement corporate governance mechanisms.