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Journal : Journal on Education

Pengaruh Good Corporate Governance (GCG) terhadap Kinerja Keuangan Perbankan di Indonesia (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di BEI tahun 2017-2021) Faris Salman Alfarizi; Usep Syaifudin; Ade Widiyanti; Ratna Septiyanti
Journal on Education Vol 6 No 3 (2024): Volume 6 Nomor 3 Tahun 2024
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v6i3.5548

Abstract

The implementation of Good Corporate Governance is considered to be able to improve the bad image of banking, protect stakeholders and increase compliance with applicable laws and regulations and general ethics in the banking industry in order to image a healthy banking system. Apart from that, the implementation of Good Corporate Governance in banking is expected to have an influence on banking performance because the implementation of Corporate Governance can improve financial performance, reduce risks due to management actions that tend to benefit oneself. The independent variable in this research is Good Corporate Governance which is measured by the indicators of the Board of Commissioners, Board of Directors and Audit Committee. The dependent variable is a type of variable that is explained or influenced by the independent variable. The dependent variable in this research is banking financial performance as measured by ROA. The population in this research is all public banking companies listed on the Indonesian Stock Exchange for the 2017-2021 period (43 banking companies). In this research, the samples used and included in the criteria were 25 companies. This research uses secondary data obtained from annual reports of banking companies listed on the Indonesia Stock Exchange (BEI) during the 2017-2021 period. This research uses the Classic Assumption Test and Multiple Linear Regression Test.
Pengaruh Implementasi Corporate Governance Terhadap Pengungkapan Sukarela (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021) Nauval Rifky Mipisca; Ratna Septiyanti
Journal on Education Vol 6 No 4 (2024): Journal on Education: Volume 6 Nomor 4 Mei-Agustus 2024
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v6i4.5855

Abstract

The purpose of this study is to identify and analyze how much influence the implementation of Corporate Governance has on voluntary disclosure of manufacturing companies listed on the Indonesian Stock Exchange for the 2017-2021 period. There are four principles that must be applied so that the objectives of good corporate governance can be achieved, namely fairness, accountability, transparency and responsibility. Therefore, it is mandatory for all organs in the company to implement these principles, so in this research the author uses the variables independent board of commissioners, managerial ownership, and institutional ownership for voluntary disclosure. The population in this research is all manufacturing sector companies listed on the Indonesia Stock Exchange during the observation period, namely 2017-2021. The sample determination in this research was carried out using non-probability purposive judgment sampling, where the sample was determined based on certain criteria determined by the author and has limitations in terms of generalization. The results indicate that partially, the variables of independent board of commissioners and managerial ownership do not affect voluntary disclosure in the company's annual reports. However, institutional ownership variable significantly influences voluntary disclosure in the company's annual reports.
Co-Authors Abdul Samad, Nor Hafiza Ade Widiyanti Agus Zahron Idris Agus Zahron Idris agustina, yenni Alya Safina Nainggolan Andani, Gina Anggraini, Fransisca Annisa Mulia Aghsya Aryan Danil Mirza. BR Azhar, Rialdi Azzahro, Latifah Dani Cristian Daniel Pamungkas Dela Hardiana Dewi Sukmasari Dharma, Fitra Dimas Rijalul Fanny Fakhri, Naufal Sulthon Faris Salman Alfarizi Fasya, Muhammad Fathia, Syaharani Noer fatmawati, Anita Idris, Agus Zahron Indah Larassati Indah Larassati Intan Andrella Nalrirati Jesicca Hr, Jenie Jihan Fatin Fadillah Lotte Kamadie Sumanda Syafis Kusumawardani, Niken Lego Waspodo Lindrianasari M. Aziz Fatur Rachman Marsalino, Naufal Gani Masrom, Suraya Mayta, Chatarina Ovy Mega Metalia, Mega Nauval Rifky Mipisca Nickson Nikolas Situmorang Niken Kusumawardani Niken Kusumawardani Ninuk Dewi Kesumaningrum Nur Hajijah, Evi Nurdiono , Nurdiono Oktavia, Reni Patricia, Nabila Fegi Putra, Joni Putri Mirinda Dwi Damayanti Putri, Widya Rizki Eka Rahma Akhyar Rahman, Rahayu Abdul Rani Cahyati Reni Oktavia Retno Yuni Nur Susilowati Rifdah Qurratunnisa Rindi Hariyanur Riska Rahmadhani Romadhon, Syahrul Roslan, Nurshafinas Ruli Indriani Sabarila, Marisa Salsabila, Aulia Ramadina Salsabila, Jihan Sembiring, Sari Indah Oktanti Setiawan, Daffa Andra Sirli Anillah Sudrajat Sudrajat Suhartina Suhartina, Suhartina Suningsih, Sri Syafiqo Naila Putri Syafis, Kamadie Sumanda Syawa, Jemimma Sarah Salsabilla Theodora Monica Ismoyo Tika Larasati Harjito Putri Usep Syaifudin Usep Syaipudin Widiyanti, Ade Widya Rizki Eka Putri Widya Rizki Eka Putri Yenni Agustina yenni agustina Yolanda Margareta Yunani, Selvi Yustia Sabela Yuliani Yuztitya Asmaranti, Yuztitya Zulkarnain, Ega