期刊名称：JAKI (Jurnal Akuntansi dan Keuangan Indonesia)
印刷版ISSN：1829-8494
电子版ISSN：2406-9701
出版年度：2010
卷号：7
期号：2
页码：187-204
DOI：10.21002/jaki.2010.11
语种：Indonesian
出版社：Universitas Indonesia
摘要：Penelitian ini bertujuan untuk menguji pengaruh mekanisme corporate governance (CG) terhadap kinerja keuangan perbankan.Sebagai industri yang teregulasi,penelitian ini ingin membuktikan bahwa kinerja keuangan perbankan dapat dipengaruhi oleh mekanisme CG-nya,bukan hanya sekedar pemenuhan ketentuan perbankan.Sampel penelitian adalah Bank Perkreditan Rakyat (BPR) swasta di Jawa Tengah.Kinerja keuangan BPR diukur dengan rasio NPL,KPMM,LDR,dan ROA.Mekanisme CG diproksi dengan kepemilikan manajerial,proporsi outside directors,dan jumlah board of directors (BOD),dengan variabel kontrol ukuran BPR dan umur BPR.Hasil penelitian menemukan mekanisme CG secara simultan berpengaruh terhadap rasio NPL,KPMM,dan ROA.Secara parsial,kepemilikan manajerial dan proporsi outside directors menunjukkan pengaruh negatif terhadap rasio NPL dan ROA,sedangkan jumlah BOD berpengaruh negatif terhadap rasio LDR.
其他摘要：This research is aimed to find out the influence of Corporate Governance (CG) mechanisms to the banking financial performance.As a regulated industry,this research wants to prove that the banking financial performance can be influenced by CG mechanisms,not just its complience to the banking regulations.The samples in this research are the non-governmental rural banks (Bank Perkreditan Rakyat) in Central Java.The financial performance of the BPR is measured by the ratio of NPL,KPMM,LDR,and ROA.CG mechanisms are measured by its managerial ownerships,the proportion of the outside directors,and the number of board of directors (BOD),while the control variables are the size of the BPR and the firm age of the BPR.This research finds the CG mechanisms simultaneously influence the ratio of NPL,KPMM,and ROA.The managerial ownerships and the proportion of the outside directors partially also show a negative influence to the ratio of NPL and ROA,and the number of BOD in partial shows a negative influence towards the ratio of LDR.
