摘要：Begitu banyak penelitian terdahulu mengenai pengaruh Good Corporate Governance terhadap kinerja keuangan menunjukkan hasil yang bervariasi . Hal ini menarik untuk menguji konsistensi hasil penelitian sebelumnya dan memperoleh bukti empiris ada tidaknya pengaruh Good Corporate Governance terhadap Kinerja Keuangan Perbankan yang terdaftar di Bursa Efek Indonesia. Semakin membaiknya sektor perbankan di picu pula dengan munculnya surat edaran Bank Indonesia tahun 2013 tentang pelaksanaan Good Corporate Governance dapat di asumsikan bahwa penerapan GCG dalam di sektor perbankan juga akan semakin baik, dan dapat disetarakan dengan GCG dalam ASEAN sehingga akan mendukung dalam implementasi MEA. Variabel bebas yang mewakili GCG adalah jumlah dewan direksi, ukuran dewan komisaris, komisaris independen dan ukuran perusahaan. Penelitian ini memilih periode penelitian 2012-2015 untuk melihat apakah perusahaan khususnya perbankan semakin siap dalam menghadapi MEA 2015. Hasil penelitian menunjukkan bahwa Jumlah Direksi tidak berpengaruh terhadap Kinerja keuangan perbankan. Dewan Komisaris tidak berpengaruh terhadap Kinerja keuangan Perbankan. Sesuai dengan teori, komisaris independen dan ukuran perusahaan berpengaruh terhadap kinerja keuangan perbankan. Many previous studies regarding the effect of Good Corporate Governance on financial performance have varied results. It is interesting to test the consistency of the results of previous studies and obtain empirical evidence whether or not the influence of Good Corporate Governance on Banking Financial Performance is listed on the Indonesia Stock Exchange. The improvement in the banking sector was also triggered by the emergence of the 2013 Bank Indonesia circular letter regarding the implementation of Good Corporate Governance. It can be assumed that the implementation of GCG in the banking sector will also be better, and can be balanced with GCG in ASEAN so that it will support MEA implementation. The independent variable representing GCG is the number of board of directors, the size of the board of commissioners, independent commissioners and company size. This study chose the 2012-2015 research period to see whether companies, especially banks, were better prepared to face the 2015 MEA. The results of the study showed that the number of Directors did not affect banking financial performance. The Board of Commissioners has no effect on Banking financial performance. In accordance with the theory, independent commissioners and company size influence the financial performance of banks.
关键词：GoodCorporate
Governance;
financial
performance;
board of directors;
size of board of
commissioners;
independent
commissioners.
