好公司治理伊斯兰银行盈利能力的作用

S. Surepno, Minoto Minoto
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引用次数: 4

摘要

本研究旨在分析并获得2010-2016年期间良好公司治理对资产回报率(ROA)的贡献的实证证据,作为伊斯兰银行盈利能力的代理。本研究的人群为2010年至2016年期间在印尼银行注册的伊斯兰商业银行。通过有目的抽样技术,2010-2016年期间印度尼西亚13家伊斯兰银行中有7家伊斯兰银行。此外,研究数据来自伊斯兰银行在2010-2016年期间发布的GCG报告。对数据进行了描述性分析和回归分析。结果表明,GCG对ROA所代表的盈利能力没有贡献。根据结果,可以得出结论,良好的公司治理不影响伊斯兰银行的盈利能力。正如伊斯兰银行业董事会获得的高薪酬和特殊便利所描述的那样,伊斯兰银行业的良好公司治理仍然不够有效和高效。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Peran Good Corporate Governance Terhadap Profitabilitas Perbankan Syariah
This study aims to analyze and obtain empirical evidence of the contribution of Good Corporate Governance on return on assets (ROA) as a proxy of sharia banking profitability in the period of 2010-2016. Populations of this research are sharia commercial bank registered in Bank Indonesia in the period of 2010 to 2016. By using purposive sampling technique, there are 7 sharia banks from 13 sharia banks in Indonesia during the period of 2010-2016. Furthermore, research data is obtained from GCG reports that have been published by sharia banking in the period of 2010-2016. The data is analyzed by descriptive analysis and regression analysis. Results show that GCG not contribution for profitability proxied by ROA. Based on the results, it can be concluded that Good Corporate Governance does not affect the profitability of sharia banking. Good Corporate Governance in sharia banking is still not effective and efficient as described by high remuneration and special facilities received by the board in sharia banking.
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