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Farah Margaretha Leon
Universitas Trisakti, Jakarta Barat, Indonesia
Economics, Econometrics & Finance

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The Impact of Corporate Governance on Financial Performance of Indonesian Banks Aganeka Pratama; Muhamad Iqbal; Farah Margaretha Leon
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6291

Abstract

This study analyzes the influence of board size, managerial ownership, ownership concentration, firm age, leverage, and firm size on financial performance, measured by Return on Assets (ROA). The research utilizes data from banking sub-industry companies listed on the Indonesia Stock Exchange during the 2019–2024, with 110 samples obtained through purposive sampling techniques. The study employs a quantitative approach using multiple linear regression analysis with Eviews. The findings reveal that board size negatively affects financial performance, while managerial ownership, ownership concentration, company size, leverage, and company age positively influence financial performance. These results suggest that management should focus on factors that enhance financial performance to improve company profitability, while investors can use these insights to identify promising companies for investment. Future research is encouraged to incorporate corporate governance variables, such as audit committee size, and to expand the scope to other sectors and longer study periods.
The Influence of Ownership Structure on the Financial Performance of Banks Sigit Pamungkas; Muchtar Hidayat; Muhammad Syarif; Farah Margaretha Leon; Henny S. Lestari
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.6948

Abstract

This study aims to analyze the effect of ownership structure on the financial performance of banks in Indonesia. The variables considered include managerial, institutional, foreign, and public ownership. The study also examines bank size and credit risk as control variables, with financial performance measured by Net Interest Margin (NIM), Return on Assets (ROA), and Return on Equity (ROE). The method used is panel data regression, employing a purposive sampling technique on 43 banks listed on the Indonesia Stock Exchange during the 2019-2023 period. The study results indicate that managerial, institutional, and public ownership variables do not have a significant effect on financial performance, while foreign ownership has an impact on ROE. Additionally, bank size and credit risk are shown to affect both ROA and ROE. These findings suggest that factors beyond ownership structure play a more significant role in determining the financial performance of banks in Indonesia.
The Relationship Between Financial Performance and Profitability: An ROA and EPS Approach in the Food and Beverage Industry Pertiwi Harkitianis Murti; Anke Dwi Lestari; Farah Margaretha Leon
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.8184

Abstract

This study aims to identify factors influencing profitability in the food and beverage sector listed on the Indonesia Stock Exchange. The novelty of this research lies in the inclusion of sales growth as an independent variable. The study uses panel data from 22 companies over the 2020–2024 period, totaling 110 observations. Data analysis is conducted using panel regression and Ordinary Least Squares (OLS) methods. The OLS results show that liquidity, sales growth, efficiency, and firm size positively affect ROA, while working capital and leverage have negative effects. The panel model finds that only sales growth significantly affects ROA. For EPS, OLS shows working capital, efficiency, and size as significant, while panel regression finds working capital and efficiency positive, and inflation negative. Other variables are not significant. These findings suggest that managers should improve efficiency and scale, while investors should prioritize firms with strong assets and efficient operations to enhance profitability.
Co-Authors Aganeka Pratama Anke Dwi Lestari Henny S. Lestari Muchtar Hidayat Muhamad Iqbal Muhammad Syarif Pertiwi Harkitianis Murti Sigit Pamungkas