Pengaruh Mekanisme Good Corporate Governance terhadap Kinerja Keuangan Perbankan dengan Manajemen Risiko sebagai Variabel Moderasi (Studi Empiris pada Perbankan yang Terdaftar di BEI periode 2016 - 2019)

Harun, Paulina and Septafani, Rika and Meliani R, Devita and Prihandini, Anindya and Altiro, Raynaldo Free and Choirunnisa, Gita Pengaruh Mekanisme Good Corporate Governance terhadap Kinerja Keuangan Perbankan dengan Manajemen Risiko sebagai Variabel Moderasi (Studi Empiris pada Perbankan yang Terdaftar di BEI periode 2016 - 2019). Perpustakaan IBS. (Unpublished)

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Abstract

This study aims to determine the effect of Good Corporate Governance (GCG) mechanisms on Banking Financial Performance with Risk Management as a moderating variable. GCG in this study is measured by three indicators namely Managerial Ownership, Institutional Ownership, and the Proportion of Independent Board of Commissioners, while the Banking Financial Performance is measured by Return on Asset (ROA), and Risk Management is measured by Non Performing Loan (NPL). The population in this study are all banking companies listed in Indonesia Stock Exchange for the period of 2016 - 2019. The sample in this study was selected using purposive sampling which obtained a sample of 19 banks from a total of 43 banks that were used as populations in this study. Data analysis techniques in this study using panel data regression analysis with the help of Eviews 11 Student Version software. The results of this study stated that Managerial Ownership and the Proportion of Independent Board of Commissioners partially have a negative effect on Banking Financial Performance. While Institutional Ownership does not have an effect on Banking Financial Performance. Risk Management as a moderating variable can affect the relationship between Managerial Ownership with Banking Financial Performance and the relationship between the Proportion of Independent Board of Commissioners with Banking Financial Performance. However, Risk Management cannot affect the relationship between Institutional Ownership with Banking Financial Performance. Keywords : Managerial Ownership, Institutional Ownership, Proportion Board of Independent Commissioners, Banking Financial Performance, Risk Management, ROA, NPL.

Item Type: Other
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: KODEPRODI62201#Akuntansi
Depositing User: Mrs. Paulina Harun
Date Deposited: 31 Aug 2020 06:14
Last Modified: 31 Aug 2020 06:14
URI: http://repository.ibs.ac.id/id/eprint/980

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