Pengaruh penerapan good corporate governance terhadap stabilitas bank umum syariah di Indonesia: Studi pada bank umum syariah periode 2010-2017 (original) (raw)
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This research aims to determine the effect of good corporate governance (GCG) and the efficiency of Islamic banks on profitability (return on assets/ROA). The method used in this research is quantitative with multiple regression statistical methods and SPSS version 23 statistical software for processing the data. Based on the results of statistical testing, GCG has a negative and significant effect so that a poor GCG ranking (down rating/greater) will reduce profitability. The efficiency that is proxied by the BOPO ratio also has a negative and significant impact so that an increase in the BOPO ratio results in a decrease in ROA.
Apakah Good Corporate Governance Mampu Memperkuat Kinerja Bank Umum Syariah di Indonesia?
Mutanaqishah : Journal of Islamic Banking, 2021
This study aims is to analyze non-performing financing and liquidity on the profitability of Islamic Commercial Banks in Indonesia with good corporate governance as a moderating variable. This study uses the variable Profitability (ROA) as the dependent variable, non-performing financing (NPF) and liquidity (FDR), as the independent variable and Good Corporate Governance (Independent Commissioner) as the moderating variable. The sampling method used purposive sampling in order to obtain 12 BUS with a research period of 2010-2019. The analysis technique used is statistical analysis of panel data with eviews 8.0. The results of the study stated that NPF had a significant negative effect on profitability, FDR had a significant positive effect on profitability. GCG as a moderating variable strengthens the influence of NPF on profitability, while GCG is not a moderating variable of the effect of FDR on profitability. The conclusion is that GCG is only a moderating variable of the effect of NPF on profitability. ABSTRAK Tujuan dari penelitain ini adalah menganalisa pembiayaan bermasalah dan likuiditas terhadap profitabilitas Bank Umum Syariah di Indonesia dengan good corporate governance sebagai variabel moderasi. Penelitian ini menggunakan variabel Profitabilitas (ROA) sebagai variabel dependen, pembiayaan bermasalah (NPF) dan likuiditas (FDR), sebagai variabel independen dan Good Corporate Governance (Komisaris Independen) sebagai variabel moderasi. Metode pengambilan sampel menggunakan purposive sampling sehingga diperoleh 12 BUS dengan periode penelitian tahun 2010-2019. Teknik analisa yang digunakan adalah analisa statistik data panel dengan eviews 8.0. Hasil penelitian menyatakan bahwa NPF mempunyai pengaruh negative signifikan terhadap profitabilitas, FDR mempunyai pengaruh positif signifikan terhadap profitabilitas. GCG sebagai variabel moderasi memperkuat pengaruh NPF
NISBAH: JURNAL PERBANKAN SYARIAH
The application of Good Corporate Governance (GCG) is the way to control a corporate professionally and transparently to reach goals agreed by both shareholders and stakeholders. So, it is expected Islamic banks can perform with a good quality and consistently implementing GCG mechanism along with increasing profits. Therefore, this research focused on appraising profitability increasing with Return on Asset (ROA) and Return on Equity (ROE) as indicator, together with appraising GCG with self assessment reports based on 11 criteria of composite rate valuation. This research used quantitative method from GCG reports and annual report of Islamic Banks from 2014-2018 period, as secondary data. The result was GCG as independent variable positively and significantly effecting ROA and ROE.
2016
GCG (Good Corporate Governance) is an important thing in company. The company who already proved this systems will tend to have a good governance as well.The data used in this research is secondary data which are the financial statements of the islamic common bank In Indonesia periods 2010-2015. The data sources in this research were obtained through annual reports. The population used in this research took five samples of islamic banks in Indonesia with the sampling technique by purposive sampling.This research using simple linear regression method. Based on the results of hypothesis testing shows that good corporate governance variable to profitability variable has positive effect and the results of the analysis described that GCG has effect significantly to profitability with thitung = 2,567 (t hitung > t tabel). The meaning is GCG is very influence to ROE.
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 2022
Perbankan Syariah yang memiliki kriteria data yang dibutuhkan. Teknik pengambilam sampel yang digunakan yakni metode purposive sampling. Metode analisis yaitu analisis regresi linear berganda dengan menggunakan program SPSS. Hasil penelitian secara parsial menemukan bahwa Dewan Komisaris dan Dewan Direksi berpengaruh positif tidak signifikan terhadap Kinerja Keuangan. Sedangkan Dewan Pengawas Syariah berpengaruh negatif tidak signifikan terhadap Kinerja Keuangan. Serta hasil penelitian secara simultan menunjukkan bahwa Dean Komisaris, Dewan Direksi, dan Dewan Pengawas Syariah secara bersama-sama menunjukkan berpengaruh tidak signifikan terhadap Kinerja Keuangan Perbankan Syariah periode 2014-2018.
Analisis penerapan good corporate governance bisnis syariah dengan kinerja Bank Syariah di Indonesia
2012
Untuk membangun industri perbankan Syariah yang sehat dan tangguh diperlukan pelaksanaan Good Corporate Governance bagi Bank Umum Syariah dan Unit Usaha Syariah yang efektif. Pemerintah melalui Peraturan Bank Indonesia Nomor 11/33/ PBI/2009 yang mengatur tentang Pelaksanaan Good Corporate Governance (GCG) bagi Bank Umum Syariah dan Unit Usaha Syariah mewajibkan Bank Umum Syariah dan Unit Usaha Syariah untuk melaksanakan Good Corporate Governance. Menurut Bank Indonesia (2009) GCG Bisnis Syariah adalah suatu tata kelola bank yang menerapkan prinsip-prinsip keterbukaan (transparency), akuntabilitas (accountability), pertanggungjawaban (responsibility), profesional (professional) dan kewajaran (fairness). Namun Bank Indonesia (2009) menekankan bahwa pelaksanaan Good Corporate Governance Bisnis Syariah pada perbankan Syariah harus memenuhi ketentuan prinsip Syariah yang merupakan ketentuan dasar dalam pengelolan perbankan Syariah. Penulisan skripsi ini bertujuan untuk menentukan tingkat...
Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Bank Umum Syariah
AKURASI: Jurnal Riset Akuntansi dan Keuangan
This study aims to determine the effect of Good Corporate Governance on Islamic banking financial performance as measured by Return On Assets. The Good Corporate Governance used in this study is the board of commissioners, the board size, audit committee size, sharia supervisory board size, and Islamic social reporting. The population in this study is all Sharia Commercial Banks in Indonesia. The sample used was 9 Islamic commercial banks from 2015-2018. The data analysis technique used is multiple linear regression test. The results showed that the size of the board of commissioners and ISR partially had a significant negative effect on ROA. While the size of the board of directors, the size of the audit committee and the size of the sharia supervisory board have no significant effect on ROA.
Al Maal, 2022
The motivation behind this study was to decide if the leading group of magistrates, governing body and review board of trustees affect monetary execution as estimated by utilizing ROA. This sort of examination is quantitative distinct. The information utilized in this study are Islamic business banks recorded on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The investigation procedure utilized is board information relapse with the assistance of Eviews 10. The consequences of this concentrate somewhat show that the leading body of officials and the review advisory group have no impact on monetary execution, while the directorate affects monetary execution. In the mean time, all the while the three factors, in particular the leading group of magistrates, the top managerial staff and the review panel mutually influence the monetary presentation of Islamic business banks recorded on the Indonesian Stock Exchange (IDX).
Jurnal Tabarru': Islamic Banking and Finance, 2021
P Penelitian ini bertujuan untuk menganalisis pengaruh Good Corporate Governance (GCG) terhadap Islamic Corporate Social Responsibility (ICSR) pada Bank Umum Syariah di Indonesia. Penelitian ini menggunakan metode analisis data dengan memanfaatkan aplikasi SmartPLS dan menerapkan teknik Structure Equation Model (SEM). Penelitian ini merupakan penelitian deskriptif dan kuantitatif dengan data sekunder, di mana populasi dalam penelitian ini adalah sebanyak 13 Bank Umum Syariah (BUS) yang ada di Indonesia proporsi Komisaris Independen, jumlah rapat Dewan Komisaris, proporsi Komite Audit, jumlah rapat Komite Audit pada Bank Umum Syariah di Indonesia dalam periode waktu selama 5 tahun (2014-2020). Penelitian ini menghasilkan penemuan yang menarik di antaranya adalah bahwa terdapat pengaruh positif signifikan proporsi Dewan Komisaris Independen terhadap Islamic Corporate Social Responsibility (ICSR). Juga terdapat pengaruh positif signifikan ukuran Dewan Komisaris terhadap Islamic Corp...
2018
The purpose of this research is to examine the influence of the implementation of Good Corporate Governance and financing risk management on sharia banks performance in Indonesia during 2010-2016. The target population of this research are Sharia Commercial Banks (BUS) in Indonesia which have continuously published the annual and the Good Corporate Governance reports on the research period. 11 of 13 Sharia Commercial Banks (BUS) studied in this research were selected by using purposive sampling technique. Dependent variable used in this research is the performance of islamic banks represented by Return on Asset (ROA) while indepent variable are Good Corporate Governance (GCG), Non Performing Financing (NPF) and Financing to Deposit Ratio (FDR). Through the analysis of the common effect model or pooled least squares, this research show that Good Corporate Governance, Non Performing Financing and Financing to Deposit Ratio simultaneously influence the islamic banks performance. Partia...