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Journal : Jurnal Riset Akuntansi dan Keuangan

Corporate Governance dan Kinerja Keuangan Bank di Indonesia: Sebelum dan Selama Covid-19 Sudradjat Sudradjat; Muhamad Umar Mai; Djoni Djatnika
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 1 (2023): Jurnal Riset Akuntansi dan Keuangan. April 2023 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v11i1.47048

Abstract

This research has two objectives. First, compare the financial performance of banks as measured by Return on assets (ROA) and Return on equity (ROE) between before and during Covid-19. Second, examine the effect of corporate governance on ROA and ROE, before and during Covid-19. The research was conducted in the Indonesian capital market during the period 2014-2021. The data analysis method used the Wilcoxon signed rank test for the first objective, and panel data regression for the second purpose. The results of the analysis show that: ROA and ROE during Covid-19 are significantly smaller than ROA and ROE before Covid-19; The most important components of corporate governance in increasing the ROA and ROE of the banking sector in the Indonesian capital market are the size of the board of directors and the age of the president director.