Pengaruh corporate governance terhadap performa keuangan bank yang tercatat di Bursa Efek Indonesia
Article Sidebar
Main Article Content
Abstract
This study aims to analyze the influence of audit committee size, board gender diversity, managerial ownership, foreign ownership with firm size, and firm age as variable control to bank performance measured by ROA and ROE. The research samples are 27 listed companies in the Indonesia Stock Exchange from 2018-2022 consisting of 127 observants determined by purposive sampling method. Hypothesis testing was conducted with linear regression using SPSS 25. The results of this research show that firm size has a positive significant effect on bank performance measured by ROA and ROE. Board gender diversity shows a positive effect on bank performance measured by ROA. Managerial ownership and foreign ownership show negative significant effects on bank performance by ROE. Firm age and audit committee size show no significant effects on bank performance measured by ROA and ROE.
Penelitian ini bertujuan untuk menganalisis pengaruh ukuran komite audit, diversitas gender direksi, kepemilikan manajerial, dan kepemilikan asing, dengan ukuran perusahaan dan usia perusahaan sebagai variabel kontrol performa bank yang diukur dengan ROA dan ROE. Sampel penelitian merupakan 27 bank yang terdaftar di BEI tahun 2018-2022 dengan observasi berjumlah 127 menggunakan metode purposive sampling. Metode yang digunakan untuk menganalisis data adalah analisis regresi berganda dan diolah dengan SPSS 25. Hasil dari penelitian ini adalah ukuran bank yang berpengaruh positif signifikan terhadap kinerja bank yang diukur dengan ROA maupun ROE. Diversitas gender direksi berpengaruh positif signifikan pada performa bank diukur dengan ROA. Kepemilikan manajerial dan kepemilikan asing berpengaruh negatif signifikan terhadap kinerja bank dengan ROE. Usia bank dan jumlah komite audit tidak berdampak signifikan pada performa bank yang diukur dengan ROA dan ROE.
Article Details
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
This work is licensed under a Jurnal Manajemen Bisnis dan Kewirausahaan Creative Commons Attribution-ShareAlike 4.0 International License.
References
Altaf, K., Ayub, H., Shabbir, M. S., & Usman, M. (2022). Do operational risk and corporate governance affect the banking industry of Pakistan? Review of Economics and Political Science, 7(2), 108–123. https://doi.org/10.1108/REPS-12-2019-0156
Basyaib, F. (2007). Manajemen resiko (P. Sumaryo (ed.)). Grasindo.
Cantika, A. P., & Susanti, A. (2023). Kepemilikan institusional, leverage dan faktor lainnya terhadap manajemen laba. E-Jurnal Akuntansi TSM, 3(2), 387–410. https://doi.org/10.34208/ejatsm.v3i2.2113
Chernobai, A., Jorion, P., & Yu, F. (2011). The determinants of operational risk in U.S. financial institutions. Journal of Financial and Quantitative Analysis (JFQA), 46(6), 1683–1725. https://doi.org/10.2139/ssrn.1360266
Coleman, R. (2011). Operational risk. In Wiley Encyclopedia of Operations Research and Management Science. Wiley. https://doi.org/10.1002/9780470400531.eorms0591
Dalwai, T. A. R., Basiruddin, R., & Rasid, S. Z. A. (2015). A critical review of relationship between corporate governance and firm performance: GCC banking sector perspective. Corporate Governance (Bingley), 15(1), 18–30. https://doi.org/10.1108/CG-04-2013-0048
Duong, Q. N., Vu, T. B., Vo, T.-P., Nguyen-Le, N. H., & Nguyen, V. D. (2021). The impact of foreign ownership on firm performance: An empirical study of listed firms in Vietnam. Journal of Asian Finance, Economics and Business, 8(6), 879–888. https://doi.org/10.13106/jafeb.2021.vol8.no6.0879
Gozali, E. O. D., Hamzah, R. S., & Pratiwi, C. N. (2022). Pandemi Covid 19: Peran good corporate governance terhadap kinerja perbankan. Nominal Barometer Riset Akuntansi dan Manajemen, 11(1), 122–140. https://doi.org/10.21831/nominal.v11i1.43908
Hadiprajitno, P. B. (2013). Struktur kepemilikan, mekanisme tata kelola perusahaan, dan biaya keagenan di Indonesia (Studi empirik pada perusahaan di Bursa Efek Indonesia). Jurnal Akuntansi dan Auditing, 9(2), 97–127. https://doi.org/10.14710/jaa.9.2.97-127
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Khatib, S. F. A., & Nour, A. N. I. (2021). The impact of corporate governance on firm performance during the COVID-19 pandemic: Evidence from Malaysia. Journal of Asian Finance, Economics and Business, 8(2), 943–952. https://doi.org/10.13106/jafeb.2021.vol8.no2.0943
Leatemia, E. M., Mangantar, M., & Rogi, M. H. (2019). Pengaruh corporate governance terhadap kinerja keuangan pada perusahaan textile dan garmen yang terdaftar di Bursa Efek Indonesia periode 2013-2017. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 7(3), 4339–4348. https://doi.org/10.35794/emba.7.3.2019.25085
Liman, H., & Susanto, L. (2020). Faktor-faktor yang mempengaruhi kinerja perusahaan manufaktur di BEI periode 2015-2017. Jurnal Paradigma Akuntansi, 2(1), 79–87. https://doi.org/10.24912/jpa.v2i1.7135
Lovett, W. A. (1997). Banking and financial institutions law: In a nutshell (4th ed.). West Publishing Company.
Mahajan, P., & Singh, F. (2013). How do pre-slowdown financial characteristics impact the firms’ relative financial performance during economic recession? An empirical investigation. Asia-Pacific Journal of Management Research and Innovation, 9(4), 369–378. https://doi.org/10.1177/2319510x14523105
Molla, M. I., Islam, M. S., & Rahaman, M. K. Bin. (2023). Corporate governance structure and bank performance: Evidence from an emerging economy. Journal of Economic and Administrative Sciences, 39(3), 730–746. https://doi.org/10.1108/jeas-05-2021-0083
Myers, S. C. (1977). Determinants of corporate borrowing. Journal of Financial Economics, 5(2), 147–175. https://doi.org/10.1016/0304-405X(77)90015-0
OECD. (2023). G20/OECD principles of corporate governance 2023. In G20/OECD Principles of Corporate Governance 2023. OECD. https://doi.org/10.1787/ed750b30-en
Orazalin, N., & Mahmood, M. (2018). Economic, environmental, and social performance indicators of sustainability reporting: Evidence from the Russian oil and gas industry. Energy Policy, 121, 70–79. https://doi.org/10.1016/j.enpol.2018.06.015
Otoritas Jasa Keuangan. (2014). Roadmap tata kelola perusahaan Indonesia. https://www.ojk.go.id/id/data-dan-statistik/ojk/Documents/ROADMAPTATAKELOLAPERUSAHAANINDONESIA_1391520776.PDF
Poerwadarminta, W. J. S. (1999). Kamus umum Bahasa Indonesia. Balai Pustaka.
Prabowo, A., & Widoatmodjo, S. (2023). Faktor-faktor yang memengaruhi nilai perusahaan dengan profitabilitas sebagai variabel moderasi (Studi pada perusahaan manufaktur yang terdaftar di BEI tahun 2017-2019). Jurnal Manajemen Bisnis dan Kewirausahaan, 7(2), 269–280. https://doi.org/10.24912/jmbk.v7i2.23350
Rajan, R. G., & Zingales, L. (1998). Financial dependence and growth. The American Economic Review, 88(3), 559–586.
Saputra, R., & Firdausy, C. M. (2023). The impact of good corporate governance and firm size on the financial performance of banking companies listed on the Indonesian stock exchange. Jurnal Manajemen Bisnis dan Kewirausahaan, 7(3), 515–524. https://doi.org/10.24912/jmbk.v7i3.23862
Setiawan, I. G. A. N. A. P., & Mahardika, D. P. K. (2019). Market to book value, firm size dan profitabilitas terhadap pengambilan keputusan lindung nilai (Studi kasus pada perusahaan sub sektor otomotif dan komponennya yang terdaftar di Bursa Efek Indonesia pada tahun 2014–2017). Jurnal Ilmiah Akuntansi, 4(1), 124–140. https://ejournal.undiksha.ac.id/index.php/JIA/article/view/17055/10608
Simanjuntak, A., Situmorang, B., Nainggolan, C. D., Elisabeth, D. M., Kartika, E., Ilyas, M., Karlina, E., Nurfauziah, F. L., Silitonga, I. M., Safkaur, O., Budiawan, S., Deswanto, V., & Astuti, W. B. (2022). Akuntansi manajemen. Media Sains Indonesia.
Simatupang, H. B. (2019). Peranan perbankan dalam meningkatkan perekonomian Indonesia. Jurnal Riset Akuntansi Multiparadigma (JRAM), 6(2), 136–146. https://doi.org/10.30743/akutansi.v6i2.2184
Tambunan, L., & Tambunan, B. H. (2021). Peran komite audit dalam good corporate governance. Jurnal Riset Akuntansi dan Bisnis, 21(1), 119–128. https://doi.org/10.30596/jrab.v21i1.6618
Van der Walt, N., & Ingley, C. (2003). Board dynamics and the influence of professional background, gender and ethnic diversity of directors. Corporate Governance: An International Review, 11(3), 218–234. https://doi.org/10.1111/1467-8683.00320
Wehdawati, Swandari, F., & Jikrillah, S. (2015). Pengaruh mekanisme good corporate governance dan struktur kepemilikan terhadap kinerja keuangan perusahaan manufaktur yang terdaftar di BEI tahun 2010-2012. Jurnal Wawasan Manajemen, 3(3), 205–216.
Widoatmodjo, S., & Setyawan, I. R. (2023). Special treatment to bank CEOs in Indonesia. Academic Journal of Interdisciplinary Studies, 12(2), 137–147. https://doi.org/10.36941/ajis-2023-0037