Pengaruh ownership structure dan conservatism terhadap kinerja keuangan perbankan di BEI

DETAIL KOLEKSI

Pengaruh ownership structure dan conservatism terhadap kinerja keuangan perbankan di BEI

5.0

Oleh : Irwanto

Info Katalog

Nomor Panggil : 2018_TA_MJ_022142030

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2018

Pembimbing 1 : Catur Rahayu

Subyek : Bank financial performance;Financial management

Kata Kunci : bank financial performance, conservatism, foreign ownership, government ownership and institusional

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2018_TA_MJ_022142030_Halaman-Judul.pdf	16
2.	2018_TA_MJ_022142030_Bab-1.pdf	8
3.	2018_TA_MJ_022142030_Bab-2.pdf
4.	2018_TA_MJ_022142030_Bab-3.pdf
5.	2018_TA_MJ_022142030_Bab-4.pdf
6.	2018_TA_MJ_022142030_Bab-5.pdf
7.	2018_TA_MJ_022142030_Daftar-Pustaka.pdf	7
8.	2018_TA_MJ_022142030_lampiran.pdf

Abstrak
Abstract

P Penelitian ini bertujuan untuk meneliti pengaruh Ownership structure yang meliputi Institusional Ownership, Foreign Ownership, Government Ownership dan Conservatism terhadap kinerja keuangan bank konvensional di Indonesia. Variabel Independent yang digunakan dalam penelitian ini terdiri dari Institusional Ownership, Foreign Ownership, Government Ownership dan Conservatism. Kinerja Keuangan diukur dengan menggunakan return on asset (ROA) dan return on equity (ROE). Metode analisis yang digunakan dalam penelitian ini adalah metode analisis regresi berganda & uji hipotesis terhadap 27 perusahaan disektor perbankan, selama 10 tahun dari periode 2008 sampai dengan 2017. Hasil penelitian menunjukkan bahwa variabel Foreign Ownership dan Instituisonal Ownership berpengaruh positif dan signifikan terhadap ROA akan tetapi berpengaruh negatif dan signifikan terhadap ROE, sedangkan Government Ownership dan Conservatism berpengaruh positif dan signifikan terhadap ROA dan ROE.

T This study aimed to examine the effect of Ownership Structure (Institusional Ownership, Foreign Ownership, Government Ownership) and Conservatism to Bank Financial Performance commercial Bank in Indonesia. The Independent variables used in this research consists of Institusional Ownership, Foreign Ownership, Government Ownership and Conservatism. Bank Financial Performance as the dependent variabel as measured by return on asset (ROA) and return on equity (ROE). This study use multiple regression analysis and hypotesis test of the 27 companies in the banking sector, during the period of 10 years from 2008 to 2017. The result showed that the Foreign Ownership and Instituisonal Ownership has positive and significantly effect to ROA but has negative and significantly effect to ROE, while the Government Ownership and Conservatism has positive and significantly effect to ROA and ROE.