Good corporate governance improves banking financial performance

Authors

  • Dwi Fitrianingsih Pamulang University, Indonesia
  • Indra Sulistiana Pamulang University, Indonesia

DOI:

https://doi.org/10.35335/ijafibs.v11i4.268

Keywords:

Audit Committee, Banking, Financial Performance, Good Corporate Governance, Institutional Ownership

Abstract

This study aims to determine (1) the effect of Institutional Ownership on the Financial Performance of Go Public Banks listed on the IDX, (2) the influence of the Independent Board of Commissioners on the Financial Performance of Go Public Banks listed on the IDX, (3) the influence of the Audit Committee on the Financial Performance of Go Public Banks listed on the IDX. The population of this study is all public banks listed on the Indonesia Stock Exchange for the 2018-2022 period, totaling 43 banks. Sample selection through purposive sampling method. There were 27 banking companies that met the criteria as a research sample so that the research data amounted to 135. The data analysis technique used is descriptive statistics. The results of this study show that Institutional Ownership has a positive and significant effect on Banking Financial Performance. The Board of Independent Commissioners has an insignificant positive effect on the Financial Performance of the Banks. The Audit Committee has an insignificant positive effect on Banking Financial Performance

References

Agasva, B. A., & Budiantoro, H. (2020). Pengaruh Good Corporate Governance Dan Ukuran Perusahaan Terhadap Kinerja perusahaan (studi pada perusahaan manufaktur yang terdaftar di bei tahun 2014 …. Journal of Economics …. https://academicjournal.yarsi.ac.id/index.php/jeba/article/view/1403

Amelinda, T. N., & Rachmawati, L. (2021). Pengaruh Penerapan Good Corporate Governance Terhadap Kinerja Keuangan Bank Umum Syariah Di Indonesia. Jurnal Ekonomika Dan Bisnis Islam, 4(1), 33–44. https://doi.org/10.26740/JEKOBI.V4N1.P33-44

Badawi, A. (2018). Pengaruh Good Corporate Governance Dan Intellectual Capital Terhadap Kinerja Keuangan Perusahaan Pada Perbankan Indonesia (Studi Empiris Di Bursa Efek Indonesia Tahun 2015-2017). Jurnal JDM, 02, 74–86.

Dian, M. L., & Revita, E. (2018). Pengaruh GCG, CAR, LDR Terhadap Kinerja Keuangan Serta Harga Saham Perbankan. Jurnal Ecodemica : Jurnal Ekonomi Manajemen Dan Bisnis, 2(2). https://ejournal.bsi.ac.id/ejurnal/index.php/ecodemica/article/view/3111

Diyanty, M., & Yusniar, M. W. (2019). Pengaruh Mekanisme Good Corporate Governance Terhadap Kinerja Keuangan Pada Perbankan Yang Terdaftar Di Bursa Efek Indonesia (BEI). Jurnal Wawasan Manajemen, 7(1).

Ghozali, I. (2016). Aplikasi Analisis Multivariete dengan Program IBM SPSS 23. Badan Penerbit Universitas Diponegoro.

Honi, H. ` Y., Saerang, I. S., & Tulung, J. E. (2020). Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Bank Umum Konvensional Tahun 2014-2018. Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 8(3), 296–305. https://doi.org/10.35794/EMBA.V8I3.29984

Iswardhana, M. R. (2022). Geoekonomi Bank Investasi Infrastruktur Asia (AIIB). DEFENDONESIA, 6(1), 1–24. https://doi.org/10.54755/DEFENDONESIA.V6I1.112

Maulana, I. (2020). Analisis Pengaruh Dewan Komisaris Independen, Kepemilikan Manajerial Dan Kepemilikan Institusional Terhadap Kinerja Perusahaan Jasa Keuangan Di Indonesia. Jurnal REKSA: Rekayasa Keuangan, Syariah Dan …. http://www.journal2.uad.ac.id/index.php/reksa/article/view/2455

Monica, S., & Dewi, A. S. (2019). Pengaruh kepemilikan institusional dan dewan komisaris independen terhadap kinerja keuangan di bursa efek Indonesia. osf.io. https://osf.io/cqj4a/download

Nababan, Y. P. (2021). The Effect Of Good Corporate Governance Mechanism On The Financial Perofrmance Of Registered Banking Companies On The Stock Exchange. In IJAFIBS (Vol. 9, Issue 3). http://www.ijafibs.pelnus.ac.id

Nurhidayah, V. (2020). PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PADA PERBANKAN DI BEI. Prisma (Platform Riset Mahasiswa Akuntansi), 1(2), 132–142. https://ojs.stiesa.ac.id/index.php/prisma/article/view/426

Rahardjo, A. P., & Wuryani, E. (2021). Pengaruh Good Corporate Governance, Kepemilikan Institusional, Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan (Studi Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2016-2018). Jurnal Akuntansi AKUNESA, 10(1), 103–113. https://doi.org/10.26740/akunesa.v10n1.p103-113

Rizki, D. A., & Wuryani, E. (2021). Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Perbankan Yang Terdaftar Di BEI Tahun 2014-2018. E-Jurnal Manajemen Universitas Udayana, 10(3), 290. https://doi.org/10.24843/EJMUNUD.2021.v10.i03.p05

Saifi, M. (2019). Pengaruh Corporate Governance dan Struktur Kepemilikan Terhadap Kinerja Keuangan Perusahaan. Profit: Jurnal Administrasi Bisnis, 13(2), 1–11. http://download.garuda.kemdikbud.go.id/article.php?article=1107125&val=7378&title=PENGARUH CORPORATE GOVERNANCE DAN STRUKTUR KEPEMILIKAN TERHADAP KINERJA KEUANGAN PERUSAHAAN

Sembiring, Y. C. B. (2020). Pengaruh Kepemilikan Institusional dan Kepemilikan Manajerial Terhadap Kinerja Keuangan Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia. Jurnal Mutiara Akuntansi. http://e-journal.sari-mutiara.ac.id/index.php/JMA/article/view/1186

Setiawan, O., & Setiadi, I. (2020). Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Pada Sektor Barang Konsumsi di BEI. Kompartemen: Jurnal Ilmiah …. http://jurnalnasional.ump.ac.id/index.php/kompartemen/article/view/6606

Setyawan, B. (2019). Pengaruh good corporate governance, ukuran perusahaan dan profitabilitas terhadap kinerja keuangan perusahaan (Studi empiris terhadap perusahaan sektor …. Jurnal Mitra Manajemen. http://www.e-jurnalmitramanajemen.com/index.php/jmm/article/view/313

Simatupang, J. (2020). The Effect of Good Corporate Governance, Company Size, Ownership Structure on Financial Performance in Food and Beverage Companies Listed on the Indonesia Stock Exchange 2010-2016. In IJAFIBS (Vol. 8, Issue 2). http://www.ijafibs.pelnus.ac.id

Siregar, B. G. (2021). Analisis Penerapan Good Corporate Governance Dalam Meningkatkan Kinerja Keuangan Perusahaan. Jurnal Penelitian Ekonomi Akuntansi (JENSI), 5(1), 31–41. https://doi.org/10.33059/JENSI.V5I1.3799

Situmorang, C. V., & Simanjuntak, A. (2019). Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia. JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, 5(2), 160–169. https://doi.org/10.31289/JAB.V5I2.2694

Sugiyono. (2013). Metodologi Penelitian Kuantitatif, Kualitatif Dan R&D. Alfabeta.

Suryanto, A., & Refianto, R. (2019). Analisis pengaruh penerapan good corporate governance terhadap kinerja keuangan. Jurnal Bina Manajemen. https://wiyatamandala.e-journal.id/JBM/article/view/53

Downloads

Published

2024-03-12

How to Cite

Fitrianingsih, D. ., & Sulistiana, I. (2024). Good corporate governance improves banking financial performance. International Journal of Applied Finance and Business Studies, 11(4), 976–985. https://doi.org/10.35335/ijafibs.v11i4.268

Issue

Vol. 11 No. 4 (2024): March: Applied Finance and Business Studies

Section

Articles

License

Copyright (c) 2024 International Journal of Applied Finance and Business Studies

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.