良好公司治理(gcg)实施质量对印尼伊斯兰商业银行财务绩效的影响

IF 1.5 Q2 EDUCATION & EDUCATIONAL RESEARCH

International Journal of Information and Communication Technology Education Pub Date : 2022-10-17 DOI:10.58217/joce-ip.v16i2.272

Siti Maesaroh, Sri Wahyuni Asnaini, Fatrilia Rasyi Radita

{"title":"良好公司治理(gcg)实施质量对印尼伊斯兰商业银行财务绩效的影响","authors":"Siti Maesaroh, Sri Wahyuni Asnaini, Fatrilia Rasyi Radita","doi":"10.58217/joce-ip.v16i2.272","DOIUrl":null,"url":null,"abstract":"ABSTRACTCorporate governance arises from the business need for good governance, which upholds the principles of transparency, trustworthiness, responsibility and fairness. Good Corporate Governance is corporate governance which is assessed as one of the public's assessments in deciding to invest in a corporate institution. The indicator to assess the quality of the implementation of Good Corporate Governance is seen from the Self-Assessment of each company which is taken from 11 criteria that apply as a whole.The purpose of this study was to analyze the determinants the effect of the implementation of Good Corporate Governance (GCG) on financial performance as measured by Return on Assets (ROA) and Non-Performing Financing (NPF) at Islamic Commercial Banks in Indonesia. The population is all Islamic Commercial Banks that have implemented GCG in accordance with Bank Indonesia regulations. This research is associative to see the relationship between one variable and another. The data used is secondary data from annual reports and corporate governance reports issued by each Islamic Commercial Bank for the 2016-2020 periods. The sample collected is 8 Islamic commercial banks with a total of N = 40. The results show that the implementation of GCG based on the data collected has an average of 1:55 to 2:20 which is included in the \"Good\" category. This means that the quality of GCG implementation is in accordance with the BUS 11 indicators set by Bank Indonesia.Keywords: Good Corporate Governance, financial performance, operational efficiencyABSTRAKTata kelola perusahaan muncul dari kebutuhan bisnis akan tata kelola yang baik, yang menjunjung tinggi prinsip-prinsip transparansi, kepercayaan, tanggung jawab dan keadilan. Good Corporate Governance adalah tata kelola perusahaan yang dinilai sebagai salah satu penilaian masyarakat dalam memutuskan untuk berinvestasi pada suatu institusi perusahaan. Indikator untuk menilai kualitas penerapan Good Corporate Governance dilihat dari penilaian masing-masing perusahaan yang diambil dari 11 kriteria yang berlaku secara keseluruhan.Tujuan penelitian ini adalah untuk menganalisis determinan pengaruh penerapan Good Corporate Governance (GCG) terhadap kinerja keuangan yang diukur dengan Return on Assets (ROA) dan Non Performing Financing (NPF) pada Bank Umum Syariah di Indonesia. Populasinya adalah seluruh Bank Umum Syariah yang telah menerapkan GCG sesuai ketentuan Bank Indonesia. Penelitian ini bersifat asosiatif untuk melihat hubungan antara satu variabel dengan variabel lainnya. Data yang digunakan adalah data sekunder berupa laporan tahunan dan laporan tata kelola perusahaan yang diterbitkan oleh masing-masing Bank Umum Syariah periode 2016-2020. Sampel yang dikumpulkan adalah 8 bank umum syariah dengan total N = 40. Hasil penelitian menunjukkan bahwa penerapan GCG berdasarkan data yang dikumpulkan memiliki rata-rata 1:55 hingga 2:20 yang termasuk dalam kategori “Baik”. Artinya, kualitas penerapan GCG sudah sesuai dengan indikator BUS 11 yang ditetapkan Bank Indonesia.Kata kunci: Good Corporate Governance, kinerja keuangan, efisiensi operasional","PeriodicalId":55970,"journal":{"name":"International Journal of Information and Communication Technology Education","volume":"52 1","pages":""},"PeriodicalIF":1.5000,"publicationDate":"2022-10-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"THE INFLUENCE OF THE QUALITY OF GOOD CORPORATE GOVERNANCE (GCG) IMPLEMENTATION ON FINANCIAL PERFORMANCE IN ISLAMIC COMMERCIAL BANKS IN INDONESIA\",\"authors\":\"Siti Maesaroh, Sri Wahyuni Asnaini, Fatrilia Rasyi Radita\",\"doi\":\"10.58217/joce-ip.v16i2.272\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"ABSTRACTCorporate governance arises from the business need for good governance, which upholds the principles of transparency, trustworthiness, responsibility and fairness. Good Corporate Governance is corporate governance which is assessed as one of the public's assessments in deciding to invest in a corporate institution. The indicator to assess the quality of the implementation of Good Corporate Governance is seen from the Self-Assessment of each company which is taken from 11 criteria that apply as a whole.The purpose of this study was to analyze the determinants the effect of the implementation of Good Corporate Governance (GCG) on financial performance as measured by Return on Assets (ROA) and Non-Performing Financing (NPF) at Islamic Commercial Banks in Indonesia. The population is all Islamic Commercial Banks that have implemented GCG in accordance with Bank Indonesia regulations. This research is associative to see the relationship between one variable and another. The data used is secondary data from annual reports and corporate governance reports issued by each Islamic Commercial Bank for the 2016-2020 periods. The sample collected is 8 Islamic commercial banks with a total of N = 40. The results show that the implementation of GCG based on the data collected has an average of 1:55 to 2:20 which is included in the \\\"Good\\\" category. This means that the quality of GCG implementation is in accordance with the BUS 11 indicators set by Bank Indonesia.Keywords: Good Corporate Governance, financial performance, operational efficiencyABSTRAKTata kelola perusahaan muncul dari kebutuhan bisnis akan tata kelola yang baik, yang menjunjung tinggi prinsip-prinsip transparansi, kepercayaan, tanggung jawab dan keadilan. Good Corporate Governance adalah tata kelola perusahaan yang dinilai sebagai salah satu penilaian masyarakat dalam memutuskan untuk berinvestasi pada suatu institusi perusahaan. Indikator untuk menilai kualitas penerapan Good Corporate Governance dilihat dari penilaian masing-masing perusahaan yang diambil dari 11 kriteria yang berlaku secara keseluruhan.Tujuan penelitian ini adalah untuk menganalisis determinan pengaruh penerapan Good Corporate Governance (GCG) terhadap kinerja keuangan yang diukur dengan Return on Assets (ROA) dan Non Performing Financing (NPF) pada Bank Umum Syariah di Indonesia. Populasinya adalah seluruh Bank Umum Syariah yang telah menerapkan GCG sesuai ketentuan Bank Indonesia. Penelitian ini bersifat asosiatif untuk melihat hubungan antara satu variabel dengan variabel lainnya. Data yang digunakan adalah data sekunder berupa laporan tahunan dan laporan tata kelola perusahaan yang diterbitkan oleh masing-masing Bank Umum Syariah periode 2016-2020. Sampel yang dikumpulkan adalah 8 bank umum syariah dengan total N = 40. Hasil penelitian menunjukkan bahwa penerapan GCG berdasarkan data yang dikumpulkan memiliki rata-rata 1:55 hingga 2:20 yang termasuk dalam kategori “Baik”. Artinya, kualitas penerapan GCG sudah sesuai dengan indikator BUS 11 yang ditetapkan Bank Indonesia.Kata kunci: Good Corporate Governance, kinerja keuangan, efisiensi operasional\",\"PeriodicalId\":55970,\"journal\":{\"name\":\"International Journal of Information and Communication Technology Education\",\"volume\":\"52 1\",\"pages\":\"\"},\"PeriodicalIF\":1.5000,\"publicationDate\":\"2022-10-17\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"International Journal of Information and Communication Technology Education\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.58217/joce-ip.v16i2.272\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"EDUCATION & EDUCATIONAL RESEARCH\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Journal of Information and Communication Technology Education","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.58217/joce-ip.v16i2.272","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"EDUCATION & EDUCATIONAL RESEARCH","Score":null,"Total":0}

引用次数: 0

摘要

摘要公司治理源于企业对善治的需求，善治坚持透明、诚信、责任和公平的原则。良好的公司治理是公司治理，是公众决定投资公司机构的评估之一。评估良好公司治理实施质量的指标可以从每个公司的自我评估中看到，该评估是从整体适用的11个标准中得出的。本研究的目的是分析印度尼西亚伊斯兰商业银行的资产回报率(ROA)和不良融资(NPF)衡量的实施良好公司治理(GCG)对财务绩效的影响的决定因素。人口是所有伊斯兰商业银行已实施GCG按照印尼银行的规定。这项研究是关联的，看一个变量和另一个变量之间的关系。使用的数据是各伊斯兰商业银行2016-2020年期间发布的年度报告和公司治理报告的二手数据。样本为8家伊斯兰商业银行，共N = 40家。结果表明，基于收集数据的GCG执行平均为1:55至2:20，属于“良好”类别。这意味着GCG的实施质量符合印尼银行制定的BUS 11指标。摘要:tata kelola perushaan muncul dari kebutuhan bisnis akan tata kelola yang baik, yang menjunjung tinggi, principal - principal透明度，keperkaaan, tangung jawab and keadilan。良好的公司治理adalah tata kelola perusahaan yang dinilai sebagai salah satu penilaian masyarakat dalam memutuskan untuk berinvestaspadsuatu机构perusahaan。良好公司治理指标(indicator):良好公司治理指标(indicator):良好公司治理指标(indicator):良好公司治理指标(indicator):良好公司治理指标(dpi):良好公司治理指标(dpi):良好公司治理指标(dpi)Tujuan penelitian ini adalah untuk menganalis determinan pengaruh penerapan Good Corporate Governance (GCG) terhadap kinerja keuangan yang diukur dengan资产回报率(ROA)和不良融资(NPF) pada Bank Umum ysariah di Indonesia。Populasinya adalah seluruh Bank Umum ysariah yang telah menerapkan GCG sesuai kettuan Bank印度尼西亚。Penelitian ini是一种具有一定相关性的数据分析方法，它可以用于分析变量间的关系。数据yang digunakan adalah数据search under berupa laporan talhunan dan laporan tata kelola perusahaan yang diiterbitkan oleh masing-masing Bank Umum伊斯兰教2016-2020年期间。Sampel yang dikumpulkan adalah 8 bank umum syariah dengan总N = 40。Hasil penelitian menunjukkan bahwa penerapan GCG berdasarkan data yang dikumpulkan memiliki rata-rata 1:55 hinga 2:20 yang termasuk dalam kategori " Baik "。Artinya, kualitas penerapan GCG sudah sesuaidengan指标BUS 11 yang ditetapkan Bank Indonesia。Kata kunci:良好的公司治理，kinerja kequangan，高效的运营

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文本刊更多论文

THE INFLUENCE OF THE QUALITY OF GOOD CORPORATE GOVERNANCE (GCG) IMPLEMENTATION ON FINANCIAL PERFORMANCE IN ISLAMIC COMMERCIAL BANKS IN INDONESIA

ABSTRACTCorporate governance arises from the business need for good governance, which upholds the principles of transparency, trustworthiness, responsibility and fairness. Good Corporate Governance is corporate governance which is assessed as one of the public's assessments in deciding to invest in a corporate institution. The indicator to assess the quality of the implementation of Good Corporate Governance is seen from the Self-Assessment of each company which is taken from 11 criteria that apply as a whole.The purpose of this study was to analyze the determinants the effect of the implementation of Good Corporate Governance (GCG) on financial performance as measured by Return on Assets (ROA) and Non-Performing Financing (NPF) at Islamic Commercial Banks in Indonesia. The population is all Islamic Commercial Banks that have implemented GCG in accordance with Bank Indonesia regulations. This research is associative to see the relationship between one variable and another. The data used is secondary data from annual reports and corporate governance reports issued by each Islamic Commercial Bank for the 2016-2020 periods. The sample collected is 8 Islamic commercial banks with a total of N = 40. The results show that the implementation of GCG based on the data collected has an average of 1:55 to 2:20 which is included in the "Good" category. This means that the quality of GCG implementation is in accordance with the BUS 11 indicators set by Bank Indonesia.Keywords: Good Corporate Governance, financial performance, operational efficiencyABSTRAKTata kelola perusahaan muncul dari kebutuhan bisnis akan tata kelola yang baik, yang menjunjung tinggi prinsip-prinsip transparansi, kepercayaan, tanggung jawab dan keadilan. Good Corporate Governance adalah tata kelola perusahaan yang dinilai sebagai salah satu penilaian masyarakat dalam memutuskan untuk berinvestasi pada suatu institusi perusahaan. Indikator untuk menilai kualitas penerapan Good Corporate Governance dilihat dari penilaian masing-masing perusahaan yang diambil dari 11 kriteria yang berlaku secara keseluruhan.Tujuan penelitian ini adalah untuk menganalisis determinan pengaruh penerapan Good Corporate Governance (GCG) terhadap kinerja keuangan yang diukur dengan Return on Assets (ROA) dan Non Performing Financing (NPF) pada Bank Umum Syariah di Indonesia. Populasinya adalah seluruh Bank Umum Syariah yang telah menerapkan GCG sesuai ketentuan Bank Indonesia. Penelitian ini bersifat asosiatif untuk melihat hubungan antara satu variabel dengan variabel lainnya. Data yang digunakan adalah data sekunder berupa laporan tahunan dan laporan tata kelola perusahaan yang diterbitkan oleh masing-masing Bank Umum Syariah periode 2016-2020. Sampel yang dikumpulkan adalah 8 bank umum syariah dengan total N = 40. Hasil penelitian menunjukkan bahwa penerapan GCG berdasarkan data yang dikumpulkan memiliki rata-rata 1:55 hingga 2:20 yang termasuk dalam kategori “Baik”. Artinya, kualitas penerapan GCG sudah sesuai dengan indikator BUS 11 yang ditetapkan Bank Indonesia.Kata kunci: Good Corporate Governance, kinerja keuangan, efisiensi operasional

求助全文

通过发布文献求助，成功后即可免费获取论文全文。去求助

来源期刊

International Journal of Information and Communication Technology Education EDUCATION & EDUCATIONAL RESEARCH-

CiteScore

4.20

自引率

10.00%

发文量

期刊介绍： IJICTE publishes contributions from all disciplines of information technology education. In particular, the journal supports multidisciplinary research in the following areas: •Acceptable use policies and fair use laws •Administrative applications of information technology education •Corporate information technology training •Data-driven decision making and strategic technology planning •Educational/ training software evaluation •Effective planning, marketing, management and leadership of technology education •Impact of technology in society and related equity issues