2018-2022年良好公司治理的实施对索龙地区Muamalat银行财务绩效质量的影响

Lidya Aprilia Jumroh
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引用次数: 0

摘要

本研究旨在分析和确定《全球合作准则》的实施效果、伊斯兰财务业绩以及《全球合作准则》的实施对索龙地区 Muamalat 银行伊斯兰财务业绩的影响。本研究是一项定量研究,采用联想法,使用从记录证据或历史报告中获取的二手数据源,这些记录证据或历史报告已汇编在已出版或未出版的档案中。因此,本研究从印尼银行目录和各 Muamalat 银行官方网站上公开发布的 Muamalat 银行 2018-2022 年期间的财务报表、年度报告和 GCG 报告中获取数据。研究结果表明,GCG 与财务绩效之间存在正向影响,但并不显著。更详细的解释是,GCG 变量本身由透明度、质量、责任、独立性和公平性组成,对 GCG 没有显著影响。公司财务绩效变量使用 ROA、ROE 和 DER 指标,这些指标的影响也不显著,因此最终 GCG 与财务绩效之间的关系/影响也不显著。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Influence Of The Implementation Of Good Corporate Governance On The Quality Of Financial Performance At Muamalat Bank In Sorong District In 2018-2022
This study aims to analyze and determine the effect of GCG implementation, Islamic financial performance, and the influence of GCG implementation on Islamic financial performance at Bank Muamalat in Sorong Regency. This research is a quantitative research using associative, using secondary data sources derived from record evidence, or historical reports that have been compiled in archives both published and unpublished. So that this research was obtained from Bank Muamalat's financial statements, annual reports and GCG reports for the 2018-2022 period which were published publicly in the Indonesian Banking Directory and the official website of each Muamalat bank. The results of the study explained that there is a positive but not significant influence between GCG and financial performance. It can be explained in more detail that the GCG variant itself consists of transparency, quality, responsibility, independence and fairness which does not have a significant influence on GCG. The company's financial performance variables use ROA, ROE and DER indicators, which also do not have a significant influence so that in the end the relationship / influence between GCG and financial performance is also not significant.
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