ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN PERBANKAN DI INDONESIA

Ika Listyawati(1*), Ida Kristiana(2)


(1) Universitas AKI
(2) Universitas Muhammadiyah Semarang
(*) Corresponding Author

Abstract


Corporate governance is still a major problem during financial periods such as Indonesia.
Especially, financial institutions  have  carried  out  reforms  to  improve  goals  and stakeholders. The purpose
of this study is to measure corporate governance and in a banking environment that is specific to corporate
governance.
The independent variables used in this study are ownership structures consisting of controlling
shareholder ownership, foreign ownership, government ownership; the size of the board of  directors;  the size
of the board of commissioners; independent commissioner; CAR. The sample of this study is a general banking
company located in Indonesia which is listed on the Indonesia Stock Exchange (BEI) for the period 2010-2014.
This research data is derived  from  the  annual  report  of  the  bank  (annual  report)  for  the  period  20102014
 which

is obtained fromthewebsiteof eachof the banks, theIndonesianBankingDirectory,

Indonesian Capital Market Directory(ICMD).Theanalyticalmethodusedismultiple linear regression in accordance with the research objectives that analyzethe effect of independent variables on the dependent

variable. Thepurposivesamplingmethodisusedtodeterminethesampleofchoice.Fro this method,get
26 samples of commercial banks.
The results of the analysis found that  Controlling  Shareholder  Ownership  (OWN)  and
Government Ownership (GOV) showed a negative relationship not significant to banking performance.
However, for Foreign Ownership (FOR), Board of Directors Size  (BOD), Board  of  Commissioners  Size
(BOC), Proportion of Independent Commissioners (INDEP) shows a  positive  and  significant  relationship.
Then for the variable Capital Adequacy Ratio (CAR) there is a significant negative relationship.

Keywords


Corporate governance is still a major problem during financial periods such as Indonesia. Especially, financial institutions have carried out reforms to improve goals and stakeholders. The purpose of this study is to measure corporate governance

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DOI: https://doi.org/10.26714/mki.8.2.2018.86-94

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MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang 
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