Good corporate governance analysis of financial performance at Pt bank sulselbar
Abstract
This research intends to examine the impact of effective corporate governance, including the presence of independent commissioners and audit committees, on the financial performance of PT Bank SULSELBAR. The investigation took place within the premises of PT Bank SULSELBAR and utilized quantitative research techniques. The study encompassed all the subsidiaries of PT Bank SULSELBAR, with a purposive sampling approach resulting in the selection of 5 branches as the study's sample. The theoretical frameworks underpinning this research are agency theory, signaling theory, and attribution theory. To conduct the study, secondary data from the official websites of the respective companies were employed. The data were subsequently subjected to Regression Analysis utilizing SPSS software. The outcomes of the analysis indicated that, when taken individually, the influence of independent commissioners and audit committees on financial performance was not statistically significant
Keywords
Pt Bank Sulsel bar, Good Corporate Governance, PerformanceHow to Cite
References
Al-Homaidi, Eissa A., Faozi A. Almaqtari and Anwar Ahmad. (2019). Impact Of Corporate Governance Mechanisms On Financial Performance Of Hotel Companies: Empirical Evidence From India. African Journal Of Hospitality, Tourism And Leisure, Volume 8 (2).
Amelinda, N.T. and Rachmawati, L. (2021). Pengaruh Penerapan Good Corporate Governance Terhadap Kinerja Keuangan Bank Umum Syariah Di Indonesia. Jurnal Ekonomika Dan Bisnis Islam, 4(1), 33–44.
Anik, Sri., Anis Chariri and Jaka Isgiyarta. (2021). The Effect Of Intellectual Capital And Good Corporate Governance On Financial Performance And Corporate Value: A Case Study In Indonesia. Journal Of Asian Finance, Economics And Business, Volume 8, Nomor 4, 0391–0402. Doi:10.13106/Jafeb.2021.Vol8.No4.0391
Arifuddin. 2022. Audit Internal Refleksi Bagi Aparat Pengawasan Internal Pemerintah Daerah. Bandung; Media Sains Indonesia.
Connelly, B. L., Certo, S. T., Ireland, R. D., & Reutzel, C. R. (2011). Signaling theory: A review and assessment. In Journal of Management (Vol. 37, Issue 1, pp. 39–67). https://doi.org/10.1177/0149206310388419
Dewi, Ghina Kemala., Indah Fitri Yani., Yohana., Nawang Kalbuana and Muhammad Tho’in. (2021). Pengaruh GCG, Leverage, Pengungkapan CSR Terhadap Performance Financial Pada Perbankan Syariah Di Indonesia Dengan Ukuran Perusahaan Sebagai Variabel Moderasi. Jurnal Ilmiah Ekonomi Islam, 7(03). Http://Dx.Doi.Org/10.29040/Jiei.V7i3.3600
Din, S.U., Arshad Khan, M., Khan, M.J. and Khan, M.Y. (2022). Ownership Structure And Corporate Financial Performance In An Emerging Market: A Dynamic Panel Data Analysis. International Journal Of Emerging Markets, Vol. 17 No. 8, Pp. 1973-1997. Https://Doi.Org/10.1108/IJOEM-03-2019-0220.
Dura, Justita. (2022). Pengungkapan Kinerja Ekonomi, Sosial, Lingkungan Pada Financial Performance Perusahaan Manufaktur. Bandung: Media Sains Indonesia
Dzaky, Tri Hadyannur., Muhamad Zulfikar Abdurohman., Jeremy Christian., Raafi Ar Rasyid Sukma and Supriyanto Ilyas. (2021). Effect of Good Corporate Governance on Financial Performance. Psychology and Education, Vol. 58, Np. 3, Pages: 389-399.
Eksandy, Arry. (2018). Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Pada Perbankan Syari’ah Indonesia. Jurnal Akuntansi, Vol. 5, No. 1.
Hutabarat, Francis. (2020). Analisis Kinerja Keuangan Perusahaan. Banten: Desenta Muliavisitama.
Jensen, Michael C and William H. Meckling. (1976). Theory of The Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal Of Financial Economics, Vol. 3, Issue 4, 305-306. Https://Doi.Org/10.1016/0304-405X(76)90026-X
Luthfiana, Lu’Lu And Nurma Gupita Dewi. (2023). Pengaruh Good Corporate Governance, Struktur Modal Dan Ukuran Perusahaan Terhadap Kinerja Keuangan. Jurnal Bina Akuntansi, Vol.10 No.1.
Maryanti, Eny., And Wildah Nihayyatul Fithri. (2017). Corporate Social Responsibility, Good Corporate Governance, Kinerja Lingkungan Terhadap Kinerja Keuangan Dan Pengaruhnya Pada Nilai Perusahaan. Journal of Accounting Science, Vol. 1, No. 1. DOI Link: Https://Doi.Org/10.21070/Jas.V1i1.773
Meiryani, and Sani Muhammad Isa. (2019). The Influence of The Independent Board of Commissioners on Financial Performance. International Journal of Engineering and Advanced Technology, Vol. 9, Issue 2. DOI: 10.35940/Ijeat.B3401.129219
Nur, Alif Laili F et al. 2022. Teori Dasar Memahami Perilaku. Depok; Guepedia
Purwanto., Isnain Bustaram., Subhan and Zef Risal. (2020). The Effect of Good Corporate Governance on Financial Performance in Conventional and Islamic Banks: An Empirical Studies In Indonesia. International Journal of Economics and Financial, Issues, 10(3), 1-6. DOI: Https://Doi.Org/10.32479/Ijefi.9139
Rashid, M.M. (2020). Ownership Structure and Firm Performance: The Mediating Role of Board Characteristics. Corporate Governance, Vol. 20 No. 4, Pp. 719-737. Https://Doi.Org/10.1108/CG-02-2019-0056
Sembiring, Yan Christin Br., And Afni Eliana Saragih. (2016). Pengaruh Komisaris Independen Dan Komite Audit Terhadap Kinerja Keuangan Pada Perushaan Perbankan Yang Terhdaftar Di Bursa Efek Indonesia. JRAK, Vol. 5, No. 2
License
Copyright (c) 2023 RINI FAUZIAH RAHMAN
This work is licensed under a Creative Commons Attribution 4.0 International License.
Individual articles are published Open Access under the Creative Commons Licence: CC-BY 4.0.
