PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH DI INDONESIA

THE EFFECT OF GOOD CORPORATE GOVERNANCE IMPLEMENTATION ON THE FINANCIAL PERFORMANCE OF SHARIA COMMERCIAL BANKS IN INDONESIA

Perkembangan industri perbankan syatiah semakin beragam, dengan banyaknya produk syariah serta layanan, dengan Good Corporate Governance yang penting untuk dipraktikkan. Tujuan penelitian ini untuk membuktikan ada tidaknya pengaruh dari penerapan Good Corporate Governance terhadap kinerja keuangan. Jenis riset yang diguanakan kuantitatif dengan pendekatan asosiatif dan data sekunder. Teknik purpose sampling digunakan sebagai teknik penentuan sampel. Sumber data yang diambil menggunakan data sekunder bersifat time series yang diperoleh dari perusahaan. Teknik analisis data pada riset ini menggunakan analisis data berupa data panel. Penelitian memperoleh hasil bahwa hanya dewan komite audit yang memliki pengaruh signifikan terhadap kinerja keuangan. Sedangkan hasil lain membuktikan bahwa good corporate governance memiliki peran yang signifikan terhadap kinerja keuangan perusahaan.

The development of the sharia banking industry is increasingly diverse, with many sharia products and services, with good corporate governance that is important to practice. The purpose of this study is to prove whether or not there is an effect of the implementation of Good Corporate Governance on financial performance. The type of research used is quantitative with an associative approach and secondary data. Purpose sampling technique is used as a  sampling technique. Sources of data taken using secondary data are time series obtained from the company. The data analysis technique in this research uses data analysis in the form of panel data. The study found that only the audit committee board has a significant effect on financial performance. Meanwhile, other results prove that good corporate governance has a significant role in the company's financial performance.