SKRIPSI PBS
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN BANK SYARIAH DI INDONESIA TAHUN 2016-2020
ABSTRACT
Every company has a goal to make its performance more effective in order
to increase profits to create prosperity for shareholders. An increase in profits in
the company can affect the level of trust of shareholders. In addition to increasing
trust, companies must also demonstrate their responsibilities in a transparent and
accurate manner on all information on the company's financial performance. There
is a management and control system to support the condition of the company's
financial performance called Good Corporate Governance. The aim is to determine
the effect of Good Corporate Governance as measured by indicators of independent
commissioners, sharia supervisory boards and institutional ownership on the
financial performance of Islamic banks as measured by Return On Assets (ROA).
The method used in this study is a quantitative method using secondary data.
The data analysis technique used in this research is multiple linear regression
analysis. The population used in this study were all Islamic commercial banks
registered with the OJK. The observation period in this study was from 2016 to
2020. The sampling technique was carried out using the purposive sampling
method. The number of samples obtained were 7 samples of Islamic banks, with a
5 year research period, 35 sample data were obtained. Data was processed using
IBM SPSS 22.
The results showed that the independent board of commissioners had a
significance value of 0.001 < 0.05, the sharia supervisory board had a significance
value of 0.023 < 0.05, and institutional ownership had a significance value of 0.068
> 0.05. So it can be concluded that the independent variables of the independent
board of commissioners and the sharia supervisory board have negatgative and
significant effect on financial performance as measured using Return On Assets
(ROA). The independent variable of institutional ownership has no significant effect
on financial performance as measured using Return On Assets (ROA).
Keywords: Good Corporate Governance, Independent Board of Commissioners,
Sharia Supervisory Board, Institutional Ownership, Return On Assets
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