Accounting Analysis Journal
Vol 5 No 4 (2016): November 2016

The Effect of Good Corporate Governence Implementation on Profit Sharing Financing through Banking Risk

Nikhmah, Sofrotul (Unknown)
Asrori, Asrori (Unknown)



Article Info

Publish Date
14 Nov 2016

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pelaksanaan GCG terhadap pembiayaan profit sharing dengan risiko perbankan sebagai variabel intervening. Populasi dalam penelitian ini adalah BUS yang memenuhi kriteria. Metode penelitian menggunakan analisis regresi linier dan analisis jalur (path). Hasil penelitian menunjukkan bahwa variabel pelaksanaan GCG tidak berpengaruh terhadap risiko perbankan, variabel risiko perbankan yang terdiri dari risiko pembiayaan, risiko likuiditas dan risiko operasional berpengaruh terhadap pembiayaan profit sharing, variabel pelaksanaan GCG berpengaruh langsung terhadap pembiayaan profit sharing, namun melalui risiko perbankan tidak berpengaruh. This research is intended to  analyses the influence GCG implementation to profit sharing financing with banking risk as intervening variable. The population of this research is Islamic Bank who appropriated of criteria. The research method use linier regression analyze and path analyze. Research results show that GCG implementation variable not influence to banking risk, banking risk variable included financing risk, liquidity risk and operational risk have influence to profit sharing financing, GCG implementation directly influence to profit sharing financing, but not influence by banking risk.

Copyrights © 2016






Journal Info

Abbrev

aaj

Publisher

Subject

Economics, Econometrics & Finance

Description

Accounting Analysis Journal is a peer-reviewed international journal contains theoretical as well as empirical studies regarding the Financial and Capital Market Accounting, Auditing, Accounting Information Systems, Management Accounting, Taxation, Public Sector Accounting, Islamic Accounting and ...