Pengaruh Penerapan Good Corporate Governance Terhadap Kinerja Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016

Abstract

This study aims to see the effect of the implementation of Good Corporate Governance on the performance of banking companies listed on the Indonesia Stock Exchange in 2014-2016. The independent variable in this study that is used as a proxy for Good Corporate Governance is the number of board members, the number of independent board members, the number of members of the audit committee. While company performance as the dependent variable is measured using Return On Assets (ROA). This research is a causal-comparative study with quantitative data. The population of this study is all banks listed on the Indonesia Stock Exchange for the 2014-2016 period, which amounted to 43 banks. Selection of samples through purposive sampling method. There were 35 companies that met the criteria as research samples so that the research data amounted to 105. Data analysis methods used were descriptive statistical analysis, classic assumption test and multiple linear regression test. The results of this study indicate the Board of Directors has a positive and significant effect on Banking Company Performance (ROA). The Board of Commissioners has a positive and significant effect on Banking Company Performance (ROA). The Audit Committee has a positive and significant effect on Banking Company Performance (ROA). Good Corporate Governance (Board of Directors, Board of Commissioners and Audit Committee) simultaneously has a positive and significant effect on Banking Company Performance (ROA).