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Review of Accounting and Business Pub Date : 2023-01-18 DOI:10.52250/reas.v3i2.583

Dodi Supriyanto, D. Yunus

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引用次数: 0

摘要

摘要:本研究旨在审查印尼Muamalat银行的良好公司治理(GCG)的应用，融资风险增长(NPF)，以及这些因素对企业盈利能力(ROA)的影响程度。本研究采用描述性和验证性的方法。除了涉及库和文献研究的初级数据收集方法外，还使用了年度财务报表和社区对GCG应用的其他次要数据。传统假设假设测试、多元线性回归分析、相关性系数、确定性系数、Uji -t和Uji - f都用于假设构建。这项研究的结果表明，部分融资风险(NPF)和部分GCG对盈利能力都有相当大的影响。然而，没有一个因素对ROA有重大影响。有效的关系是由0.872的相关性系数和76.1的确定性系数表现出来的，而剩下的23.9%受到未研究因素的影响。摘要:本研究旨在分析印尼Muamalat银行(GCG)的良好企业治理的执行情况，分析GCG和财务风险(NPF)的实施对全球风险(NPF)银行的盈利能力有何影响。这项研究使用的方法是descrive method和验证方法。过去的数据是在一份年度金融报告和发表的报告中获得的。可行性经典评估测试，多线性回归分析，可行性结算，决心分析，t测试和f测试。这种活性研究的结果表明，GCG有严重的经济效益，但同时也有对活性成分的影响。稳定关系价值0.872元，决心参与程度为76.1Keywords:良好的公司治理(GCG)、风险融资(NPF)和盈利能力(ROA)。

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Penerapan Good Corporate Governance dan Risiko Pembiayaan terhadap Profitabilitas Bank Muamalat Indonesia

Abstrak: Penelitian ini bermaksud untuk mengkaji penerapan tata kelola perusahaan yang baik (GCG) di Bank Muamalat Indonesia, pertumbuhan risiko pembiayaan (NPF), dan sejauh mana faktor-faktor tersebut berdampak pada profitabilitas (ROA) perusahaan. Penelitian ini menggunakan metodologi deskriptif dan verifikatif. Selain metode pengumpulan data primer yang meliputi kajian pustaka dan dokumentasi, digunakan pula data sekunder berupa laporan keuangan tahunan dan laporan masyarakat atas penerapan GCG. Uji asumsi tradisional, analisis regresi linier berganda, koefisien korelasi, koefisien determinasi, uji-t, dan uji-F semuanya digunakan dalam konstruksi hipotesis. Hasil penelitian ini menunjukkan bahwa sebagian risiko pembiayaan (NPF) dan sebagian GCG keduanya memiliki dampak yang cukup besar terhadap profitabilitas. Namun, tidak satu pun faktor yang memiliki dampak signifikan, yakni ROA. Hubungan yang kuat ditunjukkan oleh koefisien korelasi sebesar 0,872, dan koefisien determinasi sebesar 76,1, sedangkan sisanya sebesar 23,9% dipengaruhi oleh faktor-faktor yang tidak diteliti.Abstract: This study aims to analyze the implementation of Good Corporate Governance (GCG) at Bank Muamalat Indonesia, to analyze the development of financing risk (NPF) and to analyze how much influence the implementation of GCG and financing risk (NPF) has on the profitability (ROA) of Bank Muamalat Indonesia. The method used in this research is descriptive method and verification method. The data used are secondary data in the form of annual financial reports and published reports on the implementation of GCG with data collection techniques by literature study and documentation. The design of the hypothesis used classical assumption test, multiple linear regression analysis, correlation coefficient, coefficient of determination, t test and f test. The results of this study indicate that partially GCG has a significant effect and financing risk (NPF) partially has no significant effect, while simultaneously has a significant effect on profitability (ROA). The correlation coefficient value of 0.872 indicates a strong relationship, and the value of the coefficient of determination is 76.1 while the remaining 23.9% is influenced by other factors not examined. Keywords: Good Corporate Governance (GCG), Financing Risk (NPF) and Profitability (ROA).

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Review of Accounting and Business

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