GOOD COORPORATE GOVERNANCE PERBANKAN DI INDONESIA

##plugins.themes.academic_pro.article.main##

Abstract

The purpose of this study was to examine and analyze the influence of company characteristics on corporate Cooroorate Governance in the banking industry in Indonesia. Where the company's characteristics include the structure of bank ownership, asset structure, company size and company age.


This study uses a quantitative approach with panel data observations. The object under study is the company's performance. Data collection techniques were carried out using annual reports with a total sample of 266 banks registered at Bank Indonesia and selected based on the purposive sampling method. The analytical method used is linear regression analysis which is processed using SPSS version 21. The results showed that the structure of bank ownership has a significant effect on Coorpoorate Governance, bank company size has a significant effect on Coorpoorate Governance, the age of the company has a significant effect on Coorpoorate Governance. Tangible assets banks do not have a significant effect on Coorpoorate Governance. This is because creditors do not want to take risks on large projects because tangible assets owned by banks are relatively small.


Tujuan Penelitian ini untuk menguji dan menganalisis pengaruh karakteristik perusahaan terhadap Coorpoorate Governance  perusahaan pada industri perbankan di indonesia. Dimana karakteristik perusahaan  meliputi struktur kepemilikan bank, Struktur asset, ukuran perusahaan dan umur perusahaan.


Penelitian ini menggunakan pendekatan kuantitatif dengan pengamatan bersifat data panel. Objek yang diteliti adalah kinerja perusahaan. Teknik pengumpulan data dilakukan menggunakan laporan tahunan  dengan jumlah sampel penelitian sebanyak 266 bank yang terdaftar di bank Indonesia dan dipilih berdasarkan metode purposive sampling. Metode analisis yang digunakan adalah analisis regression linear yang diolah menggunakan program SPSS versi 21. Hasil penelitian menunjukkan bahwa struktur kepemilikan bank berpengaruh signfikan terhadap Coorpoorate Governance, ukuran perusahaan bank berpengaruh signifikan terhadap Coorpoorate Governance, umur perusahaan berpengaruh signifikan terhadap Coorpoorate Governance.sedangkan  struktur asset (asset tangible) bank tidak berpengaruh signifikan terhadap Coorpoorate Governance. Hal ini dikarenakan kreditur tidak ingin mengambil resiko terhadap proyek yang besar dikarenakan asset tangible yang dimiliki oleh bank adalah relative kecil.  

##plugins.themes.academic_pro.article.details##

References

Daftar Pustaka
Ariff et al. (2007). Determinants of firm level governance: Malaysian evidence, Corporate Governance,7 (5): 562-573.
Arifin, (2005). Peran Akuntan dalam Menegakkan Prinsip Good Corporate Governance pada Perusahaan di Indonesia, Pidato Pengukuhan Guru Besar di Universitas Diponegoro.
Barucci, E., & Falini, J. 2004. Determinants of Corporate Governance in Italy. Working Paper.
Bhuiyan & Biswas. (2007). Corporate governance and reporting : an empirical study of the listed companies in bangladesh. Journal of Business Studies, 18 (1): 1-32.
Black, B.S., Jang, H., & Kim, W. 2003. Predicting Firms Corporate Governance Choices: Evidence from Korea. Working Paper. http://papers.ssrn.com/abstract=428662.
Black et al. (2006). Predicting firms’ corporate governance choice : evidence from korea. Journal of Corporate Finance, (12): 660-691
Black et al. (2010). What Matters and for Which Firms for Corporate Governance in emerging Markets? Evidence from Brazil (and other BRIK Countries). Journal of Corporate Finance, :1-43
Boediono, SB Gideon, (2005). Kualitas laba : Studi Pengaruh Mekanisme Corporate Governance dan dampak manajemen laba dengan menggunakan analisis jalur, Makalah Seminar Nasional Akuntansi VII Solo.
Brigham, E F, Houston, J F. (2005). Dasar-Dasar Manajemen Keuangan. Edisi Kesembilan. Jilid kedua Penerbit Erlangga, Jakarta
Budinarta. (2011). Pengaruh Karakteristik Bank Terhadap Tingkat Kualitas Corporate Governance Pada Industri Perbankan. (Tesis). Jakarta: Universitas Indonesia.
Darmawati. (2006). Pengaruh Karakteristik Perusahaan dan Faktor Regulasi Terhadap Kualitas Implementasi Corporate Governance. Simposium Nasional Akuntansi IX. 23-26 Agustus 2006. Padang.
Durnev & Kim. (2005). To steal or not to steal : firm attributes, legal environment, and valuation. The Journal of Finance, 9 (3): 1461-1493
Esperança, J. P., Dan, P. M. G. A., Mohamed., A. G. (2003.). Corporate debt policy of small firms: An empirical (re)examination”. Journal of Small Business and Enterprise Development, 10 (1) pp. 62–80.
Gillan, S.L., Hartzell, J.C., & Starks, L.T. 2003. Industries, Investment Opportunities, and Corporate Governance Structures. Working Paper.
Khanchel. (2007). Corporate governance : measurement and determinant analysis. Managerial Auditing Journal, 22 (8): 740-760
Klapper & Love. (2002). Corporete Governance, Investor Protection, and Performance in Emerging Market. World Bank Policy Research Working Paper.
Komite Nasional Kebijakan Governance (2006). Pedoman umum good Corporate Governance Indonesia.
Organization For Coorporation And Development (OECD, 2004) Http://Www.Oecd.Org/Corporate/Ca/Corporategovernanceprinciples/31557724.Pdf
Pahuja & Bhatia. (2010). Determinants of corporate governance disclosure: Evidence from companies in northern india. The UIP Journal of Corporate Governance, 9 (3): 69-88.
Solomon, Jill. (2010). Corporate Governance And Accountability – (3rd edition). Jhon Wiley & Sons, Ltd. England.
Ulum, B. 2007. Pengaruh Karakteristik Perusahaan terhadap Kualitas