Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Vol. 17 No. 1 (2022): JANUARI

PENGARUH GOOD CORPORATE GOVERNANCE DAN STRATEGI BERSAING TERHADAP KINERJA KEBERLANJUTAN PERBANKAN

Dika Retno Safitri (Unika Katolik Soegijapranata Semarang)
Theresia Dwi Astuti (Unika Katolik Soegijapranata Semarang)



Article Info

Publish Date
31 Jan 2022

Abstract

Global economic conditions that are full of uncertainty mean that companies must have good governance and business strategies in order to survive. This is also an important issue for the banking world. Banking is a business that prioritizes public service and trust. But the case of the bank scandal that broke out resulted in public distrust of the credibility of banks. Bank credibilty greatly affects the sustainabilty of banking. The population used is banking company listed on the Indonesia Stock Exchange year 2015-2019 with a total sample of 200 samples. This study uses multiple linear regression analysis. The purpose of this study is testing the bank credibility by analyzing the influence of good corporate governance and competitive strategy on sustainability performance using a balanced scorecard consisting of financial performance, customer performance, internal business process performance, learning and growth performance, social and environmental performance. The difference in this study compared to previous studies is to use a balanced scorecard to assess the sustainability of banking by adding social and environmental aspects. The result of this study are GCG has a positive effect on financial performance, internal business process performance, growth and learning performance. GCG has no positive effect on customer performance, social and environmental performance. Differentiation has a positive effect on financial performance, internal business process performance, growth and learning performance, social and environmental performance. Differentiation does not affect customer performance.

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Journal Info

Abbrev

jipak

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik (JIPAK) has published by Lembaga Penerbit Fakultas Ekonomi dan Bisnis (LPFEB) Universitas Trisakti since 2006, two times a year (January & July). JIPAK is ready to receive manuscripts on any aspect related to Information Systems, Taxation, ...