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All Journal Jurnal Siasat Bisnis Jurnal Keuangan dan Perbankan International Research Journal of Business Studies (E-Journal) JOURNAL OF APPLIED ACCOUNTING AND TAXATION Ekonomi dan Bisnis Jurnal Akuntansi dan Bisnis Studi Akuntansi dan Keuangan Indonesia (SAKI) JURNAL AKUNTANSI Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Athalia Ariati Hidayat
Universitas Prasetiya Mulya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Studi Akuntansi dan Keuangan Indonesia (SAKI)

 1 
Pengaruh Independensi, Kompetensi, dan Partisipasi Dewan Komisaris terhadap Kinerja Keuangan Perusahaan Feilicia Octosiva; Meilisa Theresia; Athalia Ariati Hidayat
Studi Akuntansi dan Keuangan Indonesia Vol 1 No 2 (2018): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (390.29 KB) | DOI: 10.21632/saki.1.2.158-203

Abstract

According to the Asian Development Bank report, responsibility of the board is one of the principles that has not been implemented properly in Indonesia. There are several things that can represent the responsibilities of the board such as independency, competence, and participation. The aim to this study is to analyze the effect of the independency proxied by the proportion of independent commissioners, the competence proxied by the board’s working experience in the major industry of the company, and the participation proxied by the average percentage attendance of the board in the meeting to corporate financial performance represented with ROA. The sample used in this study is in the period of 2011-2015 with a total of 1229 firm-years. The hypothesis testing in this research uses panel data regression analysis. The result shows that independency of the board has no effect on corporate financial performance, while the competence of the board has a positive effect on corporate financial performance and participation of the board shows a negative effect on corporate financial performance. Keywords: Competence, corporate financial performance, Independency, participation https://doi.org/10.21632/saki.1.2.158-203
Pengaruh Penerapan Tata Kelola Perusahaan terhadap Profitabilitas Perbankan di Indonesia Renaldi Putra; Yoselin Klen Elia Zakaria; Athalia Ariati Hidayat; Yang Elvi Adelina
Studi Akuntansi dan Keuangan Indonesia Vol 2 No 1 (2019): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.2.1.98-123

Abstract

This research aims to analyze the impact of corporate governance implementation on profitability of bank in Indonesia. This research measured corporate governance with the score of ASEAN CG Scorecard index and TARIF index, while profitability was measured with ROA, ROE, and NIM ratio. Purposive sampling method was used and managed to gather twenty five samples of listed bank companies from 2011 to 2017. This research compared corporate governance principal of OECD and TARIF within ASEAN CG Scorecard. The result of this research concludes that the implementation of corporate governance does not have significant influence to company’s profitability. That is allegedly due to the lack of corporate governance implementation level based on ASEAN CG Scorecard. Banks tend to follow minimum standard of corporate governance by Financial Services Authority of Indonesia that only covered a small part of ASEAN CG Scorecard. The result indicates the need of more detail corporate governance measurement tool that is able to separate mandatory and voluntary disclosure.
Co-Authors Adiwangsa, Indriati Aldo Santos Ancilla Sheila Margono Annither Annither Cindy Lystia Tartono Dananto Hartadi Putra Elvira Rindra Feilicia Octosiva Indriati Adiwangsa Luciana Haryono Lukas Setia Atmaja Mariska Regina Meilisa Theresia Michael Kester Johann Nicholas Wangsadharma Regina, Mariska Renaldi Putra Retno Yuliati Sidharta Utama Siti Farhana Yang Elvi Adelina Yoselin Klen Elia Zakaria Yulia Ivana Tanujaya