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ABSTRAK
VICKY PRALEO,2021.Pengaruh Penerapan Good Corporate Governance Terhadap Kinerja Keuangan Perbankan, Skripsi Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Makassar. Dibimbing oleh Pembimbing I Bapak Andi Mappatompo dan Pembimbing II Ibu Wa Ode Rayyani.
Tujuan dari penelitian ini untuk menguji pengaruh dari penerapan Good Corporate Governance terhadap kinerja kuangan perbankan.Jenis penelitian yang digunakan adalah jenis penelitian kuantitatif.Penelitian ini menggunakan data sekunder yang diperoleh dari laporan tahunan perusahaan perbankan (annual report) yang terdaftar di Bursa Efek Indonesia (BEI).Data dianalisis dengan menggunakan analisis regresi berganda dengan bantuan program SPSS 2020.Hasil penelitian ini menunjukkan (1) Dewan Komisarisberpengaruh negatif dan tidak signifikan terhadap Kinerja Keuangan Perbankan.(2)Dewan Komisaris Independen berpengaruh negatif dan tidak signifikan terhadap Kinerja Keuangan Perbankan.(3) Dewan Direksi berpengaruh positif dansignifikan terhadap Kinerja Keuangan Perbankan.(4) Komite Audit berpengaruh positif dantidak signifikan terhadap Kinerja Keuangan Perbankan. (5) Kepemilikan Insitusional berpengaruh negatif dan signifikan terhadap Kinerja Keuangan Perbankan.(6) Ukuran Perusahaan berpengaruh positif dan signifikan terhadap Kinerja Keuangan Perbankan.
Kata Kunci :Good Corporate Governance,Kinerja keuangan dan Return On Asset.
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ABSTRACT
VICKY PRALEO, 2021. The Effect of Good Corporate Governance Implementation on Banking Financial Performance, Thesis Accounting Study Program, Faculty of Economics and Business, University of Muhammadiyah Makassar. Supervised by Supervisor I Mr. Andi Mappatompo and Supervisor II Mrs. Wa Ode Rayyani.
The purpose of this study is to examine the effect of the application of Good Corporate Governance on the financial performance of banks. This type of research is a type of quantitative research. This study uses secondary data obtained from annual reports of banking companies (annual reports) listed on the Indonesia Stock Exchange (BEI). Data were analyzed using multiple regression analysis with the help of the SPSS 2020 program.The results of this study indicate (1) the Board of Commissioners has a negative and insignificant effect on Banking Financial Performance. (2) The Independent Board of Commissioners has a negative and insignificant effect on Banking Financial Performance. (3) The Board of Directors has a positive and significant effect on Banking Financial Performance. (4) The Audit Committee has a positive and insignificant effect on Banking Financial Performance.(5) Institutional Ownership has a negative and significant effect on Banking Financial Performance. (6) Company size has a positive and significant effect on Banking Financial Performance.
Keywords: Good Corporate Governance, Financial Performance and Return On Assets.
