{"title":"GOOD COORPORATE GOVERNANCE PERBANKAN DI INDONESIA","authors":"Ibrahim Ibrahim","doi":"10.35915/accountia.v3i02.389","DOIUrl":null,"url":null,"abstract":"The purpose of this study was to examine and analyze the influence of company characteristics on corporate Cooroorate Governance in the banking industry in Indonesia. Where the company's characteristics include the structure of bank ownership, asset structure, company size and company age. \nThis study uses a quantitative approach with panel data observations. The object under study is the company's performance. Data collection techniques were carried out using annual reports with a total sample of 266 banks registered at Bank Indonesia and selected based on the purposive sampling method. The analytical method used is linear regression analysis which is processed using SPSS version 21. The results showed that the structure of bank ownership has a significant effect on Coorpoorate Governance, bank company size has a significant effect on Coorpoorate Governance, the age of the company has a significant effect on Coorpoorate Governance. Tangible assets banks do not have a significant effect on Coorpoorate Governance. This is because creditors do not want to take risks on large projects because tangible assets owned by banks are relatively small. \nTujuan Penelitian ini untuk menguji dan menganalisis pengaruh karakteristik perusahaan terhadap Coorpoorate Governance perusahaan pada industri perbankan di indonesia. Dimana karakteristik perusahaan meliputi struktur kepemilikan bank, Struktur asset, ukuran perusahaan dan umur perusahaan. \nPenelitian ini menggunakan pendekatan kuantitatif dengan pengamatan bersifat data panel. Objek yang diteliti adalah kinerja perusahaan. Teknik pengumpulan data dilakukan menggunakan laporan tahunan dengan jumlah sampel penelitian sebanyak 266 bank yang terdaftar di bank Indonesia dan dipilih berdasarkan metode purposive sampling. Metode analisis yang digunakan adalah analisis regression linear yang diolah menggunakan program SPSS versi 21. Hasil penelitian menunjukkan bahwa struktur kepemilikan bank berpengaruh signfikan terhadap Coorpoorate Governance, ukuran perusahaan bank berpengaruh signifikan terhadap Coorpoorate Governance, umur perusahaan berpengaruh signifikan terhadap Coorpoorate Governance.sedangkan struktur asset (asset tangible) bank tidak berpengaruh signifikan terhadap Coorpoorate Governance. Hal ini dikarenakan kreditur tidak ingin mengambil resiko terhadap proyek yang besar dikarenakan asset tangible yang dimiliki oleh bank adalah relative kecil. ","PeriodicalId":166936,"journal":{"name":"Accountia Journal (Accounting Trusted, Inspiring, Authentic Journal)","volume":"9 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2019-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accountia Journal (Accounting Trusted, Inspiring, Authentic Journal)","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.35915/accountia.v3i02.389","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
The purpose of this study was to examine and analyze the influence of company characteristics on corporate Cooroorate Governance in the banking industry in Indonesia. Where the company's characteristics include the structure of bank ownership, asset structure, company size and company age.
This study uses a quantitative approach with panel data observations. The object under study is the company's performance. Data collection techniques were carried out using annual reports with a total sample of 266 banks registered at Bank Indonesia and selected based on the purposive sampling method. The analytical method used is linear regression analysis which is processed using SPSS version 21. The results showed that the structure of bank ownership has a significant effect on Coorpoorate Governance, bank company size has a significant effect on Coorpoorate Governance, the age of the company has a significant effect on Coorpoorate Governance. Tangible assets banks do not have a significant effect on Coorpoorate Governance. This is because creditors do not want to take risks on large projects because tangible assets owned by banks are relatively small.
Tujuan Penelitian ini untuk menguji dan menganalisis pengaruh karakteristik perusahaan terhadap Coorpoorate Governance perusahaan pada industri perbankan di indonesia. Dimana karakteristik perusahaan meliputi struktur kepemilikan bank, Struktur asset, ukuran perusahaan dan umur perusahaan.
Penelitian ini menggunakan pendekatan kuantitatif dengan pengamatan bersifat data panel. Objek yang diteliti adalah kinerja perusahaan. Teknik pengumpulan data dilakukan menggunakan laporan tahunan dengan jumlah sampel penelitian sebanyak 266 bank yang terdaftar di bank Indonesia dan dipilih berdasarkan metode purposive sampling. Metode analisis yang digunakan adalah analisis regression linear yang diolah menggunakan program SPSS versi 21. Hasil penelitian menunjukkan bahwa struktur kepemilikan bank berpengaruh signfikan terhadap Coorpoorate Governance, ukuran perusahaan bank berpengaruh signifikan terhadap Coorpoorate Governance, umur perusahaan berpengaruh signifikan terhadap Coorpoorate Governance.sedangkan struktur asset (asset tangible) bank tidak berpengaruh signifikan terhadap Coorpoorate Governance. Hal ini dikarenakan kreditur tidak ingin mengambil resiko terhadap proyek yang besar dikarenakan asset tangible yang dimiliki oleh bank adalah relative kecil.
本研究的目的是检验和分析公司特征对印尼银行业公司治理的影响。其中公司的特征包括银行股权结构、资产结构、公司规模和公司成立时间。本研究采用面板数据观察的定量方法。研究的对象是公司的业绩。数据收集技术是利用年度报告进行的,总共抽样了在印度尼西亚银行登记的266家银行,并根据有目的抽样方法进行了选择。使用的分析方法是线性回归分析,使用SPSS 21版进行处理。结果表明,银行股权结构对公司治理有显著影响,银行公司规模对公司治理有显著影响,公司年龄对公司治理有显著影响。银行有形资产对公司治理没有显著影响。这是因为债权人不愿在大型项目上承担风险,因为银行拥有的有形资产相对较小。Tujuan Penelitian ini untuk menguji dan menganalis pengaruh karakteristik perusahaan terhadap公司治理perusahaan padadindustri perbankan di indonesia。Dimana karakteristik perushaan meliputi structur kepemilikan bank, strucktur asset, ukuran perushaan an umur perushaan。Penelitian ini menggunakan pendekatan数量统计,dengan pengamatan数据面板。Objek yang diteliti adalah kinerja perusahaan。Teknik pengpulan数据dilakukan menggunakan laporan tahuran dengan jumlah样本penelitian sebanyak 266 bank yang terdattar di bank印度尼西亚dan dipilih berdasarkan方法目的抽样。方法分析杨迪古纳坎adalah分析回归线性杨迪古纳坎程序SPSS version 21。Hasil penelitian menunjukkan bahktur structur kepemilikan bank berpengaruh signfifikan corporate Governance, ukuran perushaan bank berpengaruh signfifikan corporate Governance, umur perushaan berpengaruh signfifikan corporate Governance。银行有形资产(有形资产)对公司治理具有重要意义。资产有形资产有形资产有形资产有形资产有形资产有形资产。