DETAIL KOLEKSI

Pengaruh internal corporate governance terhadap kinerja keuangan bank yang terdaftar di Bursa Efek Indonesia


Oleh : Saesa Tria Nova

Info Katalog

Nomor Panggil : 2019_TA_MJ_022164005

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2019

Pembimbing 1 : Henny Setyo Lestari

Subyek : Bank’s financial performance;Financial management - Profitability in banks

Kata Kunci : board structure, corporate governance, institutional ownership.

Status Posting : Published

Status : Lengkap


File Repositori
No. Nama File Hal. Link
1. 2019_TA_MJ_022164005_Halaman-Judul..pdf 16
2. 2019_TA_MJ_022164005_Bab-1.pdf 8
3. 2019_TA_MJ_022164005_Bab-2.pdf
4. 2019_TA_MJ_022164005_Bab-3.pdf
5. 2019_TA_MJ_022164005_Bab-4.pdf
6. 2019_TA_MJ_022164005_Bab-5.pdf
7. 2019_TA_MJ_022164005_Daftar-Pustaka.pdf
8. 2019_TA_MJ_022164005_Lampiran.pdf

P enelitian ini bertujuan untuk menganalisis pengaruh mekanisme internal tata kelola perusahaan yang diwakili dengan struktur dewan dan struktur kepemilikan terhadap kinerja keuangan bank yang terdaftar di Bursa Efek Indonesia dalam periode 2008-2017. Sampel penelitian ini menggunakan 27 bank menggunakan teknik purposive sampling. Model analisis menggunakan analisis regresi data panel yang diolah menggunakan software E-Views. Variabel dependen yang digunakan dalam penelitian ini adalah kinerja keuangan bank yang diukur menggunakan return on assets (ROA), return on equity (ROE) dan earnings per share (EPS). Variabel independen terdiri dari board structure melalui board size, non-executive director, dan annual general meetings (AGM). Serta ownership structure melalui managerial ownership, institutional ownership serta variabel kontrol leverage dan bank size. Berdasarkan hasil penelitian board size dan non-executive director berpengaruh positif terhadap ROA, sedangkan leverage berpengaruh negatif terhadap ROA. AGM, ownership structure dan bank size tidak berpengaruh terhadap ROA. Non-executive director berpengaruh negatif namun managerial ownership dan leverage berpengaruh positif terhadap ROE.Board size, AGM, institutional ownership dan bank size tidak berpengaruh terhadap ROE.Non-executive director dan leverage berpengaruh positif terhadap EPS, sedangkan institutional ownership berpengaruh negatif terhadap EPS.Board size, AGM, managerial ownership dan leverage tidak berpengaruh terhadap EPS.

T he purpose of this study is to analyze whether the internal corporate governance mechanisms such as board structure and ownership structure have an influence on the financial performance of banks that listed in Indonesia Stock Exchange for the period 2008-2017. Number of samples taken in this study are 27 banks using the purposive sampling techniques. Data analysis model used is panel regression using E-views software. Dependent variables used in this research are return on assets (ROA), return on equity (ROE) and earnings per share (EPS). Independent variables used in this research are baord structure and ownership structure. Board structure proxies are board size, non-executive director, and annual general meetings (AGM). Ownership structure through managerial ownership, institutional ownership and control variables are leverage and bank size. The results show that board size and non-executive director positively influenced ROA, meanwhile leverage negatively influenced ROA. While, AGM, ownership structure and bank size were found insignificant towards ROA. Non-executive director has a negative effect on ROE, but managerial ownership and leverage has positive effect on ROE. While board size, AGM, institutional ownership and bank size were found insignificant towards ROE. Non-executive director and leverage positively influenced EPS, but institutional ownership has a negative effect on EPS. Meanwhile, board size, AGM, managerial ownership and leverage were found insignificant towards EPS.

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