The Influence of Good Corporate Governance on Banking Financial Performance Period 2016-2020

IF 2.5 4区管理学 Q2 BUSINESS, FINANCE

Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2022-07-28 DOI:10.47153/afs23.4372022

Rendra Ani Asmara, Widi Hariyanti, A. Suseno

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引用次数: 0

Abstract

Good Corporate Governance (GCG) is a company management and control system to maintain a balance between the authority and responsibility of the company. The implementation of GCG in the company is a concept used to maintain consistency and public trust in the community. Therefore, the presence of GCG has now become an essential need that goes beyond the needs of investors and corporate governance. This study was conducted to determine the effect of the implementation of GCG on financial performance. The research sample is banks listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period with a sampling target. This research uses descriptive quantitative method and simple regression method. The variables of Corporate Governance Disclosure Index (CGDI), Return on Assets (ROA) and Return on Equity (ROE) were analyzed using SPSS 21. The results showed that Good Corporate Governance (GCG) had a significant positive effect on Return on Assets (ROA) and Return on Equity (ROE) at banks listed on the Indonesia Stock Exchange for the 2016-2020 period.

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2016-2020年期间良好公司治理对银行业财务绩效的影响

良好的公司治理(GCG)是一种公司管理和控制系统，以保持公司的权力和责任之间的平衡。GCG在公司的实施是一个概念，用来保持一致性和公众对社区的信任。因此，GCG的存在已经超越了投资者和公司治理的需求，成为一种必不可少的需求。本研究旨在确定GCG的实施对财务绩效的影响。研究样本是2016-2020年期间在印度尼西亚证券交易所(IDX)上市的银行，具有抽样目标。本研究采用描述性定量方法和简单回归方法。运用SPSS 21对公司治理披露指数(CGDI)、资产收益率(ROA)和净资产收益率(ROE)变量进行分析。结果表明，2016-2020年期间，良好的公司治理(GCG)对印尼证券交易所上市银行的资产回报率(ROA)和股本回报率(ROE)具有显著的正向影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Abacus-A Journal of Accounting Finance and Business Studies BUSINESS, FINANCE-

CiteScore

3.30

自引率

4.80%

发文量

期刊介绍： Since 1965 Abacus has consistently provided a vehicle for the expression of independent and critical thought on matters of current academic and professional interest in accounting, finance and business. The journal reports current research; critically evaluates current developments in theory and practice; analyses the effects of the regulatory framework of accounting, finance and business; and explores alternatives to, and explanations of, past and current practices.