📅 25 May 2022
DOI: 10.36694/jimat.v13i1.368
DAMPAK TATA KELOLA PERUSAHAAN TERHADAP KINERJA LEMBAGA PERBANKAN DI INDONESIA: Kasus Komposisi Dewan
Jurnal Ilmu Manajemen dan Akuntansi Terapan
Sekolah Tinggi Ilmu Ekonomi Totalwin
📄 Abstract
Corporate governance is an important aspect in the company. The impact and implementation of corporate governance has become interesting for various companies because it substantially controls the management of institutions. This study analyzes the impact of elements of corporate governance (CG) which includes the composition of the board on the performance of banking institutions listed on the Indonesia Stock Exchange (IDX). The research population involved 25 banking institutions which are commercial banks in Indonesia. The data taken has a span of 4 years (2017, 2018, 2019, and 2020). Spearman correlation is used to identify the relationship between corporate governance and banking financial performance. The results of this study indicate that there is a positive relationship or correlation between the number of board personnel and the financial performance of commercial banks. The number of independent directors has a positive significant relationship with ROA, ROE and EPS, job duality has a positive significant relationship with ROA and EPS, and board meetings have no significant relationship with financial performance.
🔖 Keywords
#Corporate Governance; Banking Institutions; Company Performance; Board Composition; Performance of Indonesian Banking Institutions
ℹ️ Informasi Publikasi
Tanggal Publikasi
25 May 2022
Volume / Nomor / Tahun
Volume 13, Nomor 1, Tahun 2022
📝 HOW TO CITE
Hersugondo, Hersugondo; Salsabilla, Talitha Sahda; Lesticya, Widya; Yuliastuti, Nur Rachmalina; Sidabutar, Maxsuel Herianto, "DAMPAK TATA KELOLA PERUSAHAAN TERHADAP KINERJA LEMBAGA PERBANKAN DI INDONESIA: Kasus Komposisi Dewan," Jurnal Ilmu Manajemen dan Akuntansi Terapan, vol. 13, no. 1, May. 2022.
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