GOOD COORPORATE GOVERNANCE PERBANKAN DI INDONESIA - IBRAHIM, IBRAHIM (ACCOUNTING STUDY PROGRAM, STIE MUHAMMADIYAH TANJUNG REDEB, 2019)
The purpose of this study was to examine and analyze the influence of company characteristics on corporate Cooroorate Governance in the banking industry in Indonesia. Where the company's characteristics include the structure of bank ownership, asset structure, company size and company age. This study uses a quantitative approach with panel data observations. The object under study is the company's performance. Data collection techniques were carried out using annual reports with a total sample of 266 banks registered at Bank Indonesia and selected based on the purposive sampling method. The analytical method used is linear regression analysis which is processed using SPSS version 21. The results showed that the structure of bank ownership has a significant effect on Coorpoorate Governance, bank company size has a significant effect on Coorpoorate Governance, the age of the company has a significant effect on Coorpoorate Governance. Tangible assets banks do not have a significant effect on Coorpoorate Governance. This is because creditors do not want to take risks on large projects because tangible assets owned by banks are relatively small. Tujuan Penelitian ini untuk menguji dan menganalisis pengaruh karakteristik perusahaan terhadap Coorpoorate Governance  perusahaan pada industri perbankan di indonesia. Dimana karakteristik perusahaan  meliputi struktur kepemilikan bank, Struktur asset, ukuran perusahaan dan umur perusahaan. Penelitian ini menggunakan pendekatan kuantitatif dengan pengamatan bersifat data panel. Objek yang diteliti adalah kinerja perusahaan. Teknik pengumpulan data dilakukan menggunakan laporan tahunan  dengan jumlah sampel penelitian sebanyak 266 bank yang terdaftar di bank Indonesia dan dipilih berdasarkan metode purposive sampling. Metode analisis yang digunakan adalah analisis regression linear yang diolah menggunakan program SPSS versi 21. Hasil penelitian menunjukkan bahwa struktur kepemilikan bank berpengaruh signfikan terhadap Coorpoorate Governance, ukuran perusahaan bank berpengaruh signifikan terhadap Coorpoorate Governance, umur perusahaan berpengaruh signifikan terhadap Coorpoorate Governance.sedangkan  struktur asset (asset tangible) bank tidak berpengaruh signifikan terhadap Coorpoorate Governance. Hal ini dikarenakan kreditur tidak ingin mengambil resiko terhadap proyek yang besar dikarenakan asset tangible yang dimiliki oleh bank adalah relative kecil.