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All Journal JURNAL AKUNTANSI DAN AUDITING Global Review of Islamic Economics and Business Adi Widya : Jurnal Pengabdian Masyarakat JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Akuntansi Enrichment : Journal of Management Jurnal Bisnis dan Kewirausahaan Jurnal RAK (Riset Akuntansi Keuangan) El-Mujtama: Jurnal Pengabdian Masyarakat SENMEA Journal of Business and Information System
Yunus Harjito, Yunus
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Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Financial Performance in Banking: Does Good Corporate Governance Play A Role? Suseno, Agus Endrianto; Novitasari, Bela Ayu; Harjito, Yunus
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 10 No. 1 (2025): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v10i1.2398

Abstract

The objective of this study is to examine how sound corporate governance affects banks' financial performance. The variables of the board of commissioners, directors, audit committee, management ownership, and institutional ownership are used as stand-ins for good corporate governance (GCG). The study's population consists of 46 banking businesses that are listed on the Indonesia Stock Exchange between 2018 and 2022. The sample in this study was obtained using a purposive sampling method, so that 215 data points were obtained from 46 banking companies. The technique used in this study is multiple linear regression using SPSS 21. The findings demonstrated that GCG had no discernible impact on banks' financial performance as measured by the factors of the board of commissioners, directors, audit committee, and management ownership. Furthermore, this study showed that good corporate governance, proxied by institutional ownership variables, proved to have a significant negative role in banking financial performance. This suggests that although institutional ownership is often considered a pillar of GCG, very large institutional ownership may create agency problems or focus on short-term gains to the detriment of long-term performance.
KINERJA KEUANGAN SEBAGAI MEDIASI PENGARUH GCG DAN CSR TERHADAP NILAI PERUSAHAAN PADA SEKTOR INDUSTRI BARANG KONSUMSI Suharningsih, Ririn; Hariyanti, Widi; Harjito, Yunus
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 6 No. 1 (2021): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2021
Publisher : Universitas Nusantara PGRI Kediri

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Abstract

This study aims to examine the effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on firm value by mediating financial performance. Company value is proxied using the Tobin's Q ratio. The GCG variable is measured by five indicators, namely the Board, Audit Committee, Independent Commissioner, Managerial Ownership, and Institutional Ownership. CSR variable is measured using indicators issued by Global Reporting Initiatives version G4 with a total of 91 items. Meanwhile, the Financial Performance variable is proxied by Return On Assets. The sample in this study was obtained by 33 companies in the consumer goods industry sector with a research period of 3 years (2017-2019). Data analysis using Structural Equation Modeling with Smart PLS 3.3.3 program. The results showed that GCG proved to have a significant effect on Financial Performance and Firm Value. However, CSR is not proven to have an effect on Financial Performance and Firm Value. Meanwhile, Financial Performance is expected to mediate the relationship between GCG and CSR to Company Value, but the results will not be proven.
Co-Authors Ali, Nor Aishah Mohd Bambang Sutopo Dian Indriana Hapsari Fitri Habsari, Rika Gete, Oktaviani Theodora Hariyanti, Widi Haryanti, Widi Jayasari, Stefanie Rona Kusuma, Lachella Angga Dewi Bintang Malo, Mario Setiady Novitasari, Bela Ayu Nugraha, Pura Surya Paramita Sari, Ratih Riri Magdalena, Silvia Cahaya Oktaria Siddiq, Faiz Rahman Sriyatun Sriyatun, Sriyatun Sugiarti - Sugiarti Sugiarti Suharningsih, Ririn Suseno, Agus Endrianto Titiek Puji Astuti Tri Cahya, Bayu Yulandari, Ariefah Yulianto Yulianto Yulianto