STRUKTUR KEPEMILIKAN DAN KINERJA PERBANKAN

Sparta
Mahdiyah, Sarah Hani

Journal of Accounting, Management and Islamic Economics
Vol. 3 No. 2 (2025): Journal of Accounting, Management, And Islamic Economics, Volume 03, No. 02, De

This study focuses on research of relationship between ownership structure and banking performance and to know if GCG as moderation variable can strengthen their relationship. This study is using panel data covering 5 years from 32 banking firms listed in Bursa Efek Indonesia. The result shows that managerial ownership and institutional ownership are significant determinants of banking performance. However, this study do not find a significant relationship between government ownership and banking performance. Other than that, GCG as moderation variable can strengthen the relationship between managerial ownership and institutional ownership to banking performance but cannot strengthen the relationship between government ownership and banking performance.