Analisis Kualitas Penerapan Good Corporate Governance pada Bank Umum Syariah di Indonesia Serta Pengaruhnya Terhadap Tingkat Pengembalian dan Risiko Pembiayaan
Abstract: This research
aims to explain
the quality of
Good Corporate Governance
implementation in Islamic Banks
in Indonesia, and examines its effect toward return and financings risk. Data
used in this reasearch is secondary data. The Islamic Banks’s Good Corporate
Governance implementation quality is
measured by 70
indicators divided into
11 factors adabted
from appendix 4 of SE. BI. No.12/13/BPbS on april 30th 2010, return is measured by return on assets ratio
(ROA), and the Non-performing financings (NPFs) ratio is used as financings
risk proxy. The effect of independent variable toward dependent variable is
analized using simple linear regression model, while t test is used to examine
the effect signification.
The results show that the Islamic Bank’s Good Corporate Governance
implementation quality is good proven by mean of compostite value 1.66, Whereas
the t test result on regression model shows that the quality of Good Corporate
Govenance implementation doesn’t impact the return (t-count -.477< t-table
2.015), but it has a negative impact on financings risk of Islamic Banks in Indonesia
(t-count 2.773 > t-table 2.015).
Keyword: Good Corporate
Governance, Return, Financings Risk, Islamic Bank
Penulis: Dhaniel Syam,
Taufik Najda
Kode Jurnal: jpakuntansidd120012
