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All Journal JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Jurnal Akuntansi Multiparadigma Jati: Jurnal Akuntansi Terapan Indonesia Jurnal Akuntansi dan Bisnis VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis ABDI EQUATOR Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Jurnal Akuntansi dan Keuangan Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Rusliyawati, Rusliyawati
Fakultas Ekonomi Universitas Tanjungpura
Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Good Corporate Governance dan Kinerja Finansial Bank: Studi Empiris pada Emiten Perbankan di BEI (2021–2023) Muhammad Irgi Sepri Saswandi; Syarbini Ikhsan; Rusliyawati Rusliyawati
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 2 (2025): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i2.6492

Abstract

This study is intended to examine the influence of Good Corporate Governance (GCG) practices on the financial outcomes of banks listed on the IDX throughout the 2021–2023 timeframe. GCG is measured using three main indicators: the presence of an audit committee, the proportion of independent commissioners, and institutional ownership. Financial performance is proxied by Return on Equity (ROE). A quantitative approach and explanatory research method are employed, with data collected through purposive sampling from 47 banks that meet the selection criteria. Testing between variables was conducted using multiple linear regression analysis techniques. The results reveal that the proportion of independent commissioners has a significant positive impact on ROE, while institutional ownership exerts a significant negative influence. Meanwhile, the audit committee variable does not have a statistically significant effect on financial performance. These findings reinforce the relevance of agency theory in the context of corporate oversight and accountability. They also highlight the importance of ownership structure and independent supervision in enhancing the efficiency of equity capital utilization. This research provides practical implications for bank management, regulators, and stakeholders in formulating more effective GCG policies aimed at promoting sustainable financial performance in Indonesia’s banking sector.
Co-Authors Abdul Halim Angel Pitaloka Simanjuntak Angga P. Karpriana Elok Heniwati Enggar Nila Az Zahra Falih Syhafwan Almy Gita Desyana Helisa Noviarty Khristina Yunita Muhammad Irgi Sepri Saswandi Muhsin Muhsin Nabil Zuhdi Rahmawati Rahmawati Syarbini Ikhsan Syarif M. Helmi