HERSUGONDO, Hersugondo (2022) Artikel Dr. HERSUGONDO, SE, MM: DAMPAK TATA KELOLA PERUSAHAAN TERHADAP KINERJA LEMBAGA PERBANKAN DI INDONESIA : KASUS KOMPOSISI DEWAN. Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT), 13 (1). ISSN e-ISSN 2086-3748

Text (Artikel) (46) DAMPAK TATA KELOLA PERUSAHAAN TERHADAP KINERJA LEMBAGA PERBANKAN DI INDONESIA.pdf Download (370kB)

Abstract

Corporate governance is an important aspect in the company. The impact and
implementation of corporate governance has become interesting for various companies
because it substantially controls the management of institutions. This study analyzes the
impact of elements of corporate governance (CG) which includes the composition of the
board on the performance of banking institutions listed on the Indonesia Stock Exchange
(IDX). The research population involved 25 banking institutions which are commercial
banks in Indonesia. The data taken has a span of 4 years (2017, 2018, 2019, and 2020).
Spearman correlation is used to identify the relationship between corporate governance and
banking financial performance. The results of this study indicate that there is a positive
relationship or correlation between the number of board personnel and the financial
performance of commercial banks. The number of independent directors has a positive
significant relationship with ROA, ROE and EPS, job duality has a positive significant
relationship with ROA and EPS, and board meetings have no significant relationship
with financial performance.

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