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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen International Journal of Financial, Accounting, and Management
Pratiwi, Chomsah Novianti
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pandemi Covid 19: Peran Good Corporate Governance terhadap Kinerja Perbankan Gozali, Efva Octavina Donata; Hamzah, Ruth Samantha; Pratiwi, Chomsah Novianti
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 11 No. 1 (2022): Nominal April 2022
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v11i1.43908

Abstract

Abstrak: Pandemi Covid 19: Peran Good Corporate Governance terhadap Kinerja Perbankan. Penelitian ini bertujuan untuk menganalisis pengaruh good corporate governance (GCG) terhadap kinerja keuangan sektor perbankan yang diproksikan dengan return on assets (ROA) dan return on equity (ROE) pada saat wabah Covid 19 merebak di tahun 2020. GCG diproksikan dengan kepemilikan manajerial, kepemilikan institusional, komite audit dan komisaris independen. Sampel penelitian ini terdiri dari 30 perusahaan perbankan yang seluruhnya terdiri dari perbankan konvensional. Data diperoleh dari data sekunder berupa laporan keuangan tahunan yang diakses melalui database resmi Bursa Efek Indonesia (BEI) dengan periode pengamatan di tahun 2020, sehingga data yang diobservasi merupakan data cross section. Metode sampling yang digunakan adalah purposive sampling dan data diolah menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa proksi dari GCG yaitu kepemilikan manajerial, kepemilikan institusional, komite audit dan komisaris independen secara tidak berpengaruh signifikan terhadap ROA maupun ROE. Hasil ini memberi arti bahwa GCG tidak memiliki pengaruh signifikan terhadap kinerja keuangan perbankan pada masa pandemi Covid 19. Manajemen maupun pemerintah perlu membuat kebijakan yang efektif dan efisien terkait tata kelola perusahaan sektor perbankan dalam mengatasi kemerosotan kinerja yang diakibatkan oleh ketidakpastian ekonomi maupun lingkungan, seperti wabah Covid 19.Kata kunci: Good Corporate Governance, Kinerja Keuangan Perbankan, Pandemi Covid 19, ROA, ROEAbstract: Covid 19 Pandemic: The Role of Good Corporate Governance on Banking Performance. This study aims to investigate the effect of good corporate governance (GCG) on the financial performance of the banking sector which measured by return on assets (ROA) and return on equity (ROE) during the Covid 19 outbreak in 2020. GCG is proxied by managerial ownership, institutional ownership, audit committees and independent commissioners. Further, the data is obtained from the official database of Indonesia Stock Exchange (IDX) which consists of 30 conventional banks as samples. The sampling and analysis method are purposive sampling and cross sectonal-multiple regression, respectively. The results show that all proxies of GCG, namely managerial ownership, institutional ownership, audit committee and independent commissioners partially have no significant effect on ROA and ROE. This result implies that GCG does not have a significant influence on banking financial performance during the Covid 19 pandemic. Management and government have to elaborate effective and efficient policies related to corporate governance in banking industries in regard to overcome financial distress which caused by economic and environmental uncertainties, such as the Covid 19 pandemic.Keywords: Good Corporate Governance, Banking Financial Performance, Covid 19 Pandemic, ROA, ROE 
The Role of Corporate Social Responsibility on the Performance of Indonesian Banking Corporation Hamzah, Ruth Samantha; Gozali, Efva Octavina Donata; Annisa, Mutiara Lusiana; Pratiwi, Chomsah Novianti
International Journal of Financial, Accounting, and Management Vol. 4 No. 3 (2022): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v4i3.1307

Abstract

Purpose: The study employs Corporate Social Responsibility (CSR) as a moderating variable. We aim to discover the role of CSR on the influence of audit firm rotation (AFR), audit committee gender (ACG), and audit quality (AQ) on banking performance. Methodology/approach: The regression analyses were performed multiple and moderated to exploit the linear model and moderating model, respectively. Results/findings: The results show that ACG has a significant effect on banking performance, meanwhile AFR and AQ have no significant influence on banking performance. Furthermore, the results of the moderated regression analysis revealed that CSR cannot moderate the influence of AFR, ACG, and AQ on banking performance. Limitations: We limited the variables only in terms of AFR, ACG, and AQ for the direct influence on firm performance. Therefore, we did not include determinant variables of firm performance in the model (e.g., firm size, firm age, firm growth, financial ratio). We suggest for further research include these determinant variables as a control variable. Contribution: The study delivers understanding and information on behalf of the influence of AFR, ACG, and AQ on firm performance, particularly for the banking sector in emerging countries. In addition, this research has implications for regulators to improve banking performance. Novelty: We use CSR as a moderating role. To the best of our knowledge, there is no prior study that employs CSR as a moderating role among AFR, ACG, and AQ association to banking performance. Meanwhile, previous studies prove the strong relationship between CSR to banking performance.
Co-Authors Annisa, Mutiara Lusiana Gozali, Efva Octavina Donata Hamzah, Ruth Samantha