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Analisis Kualitas Penerapan Good Corporate Governance pada Bank Umum Syariah di Indonesia Serta Pengaruhnya Terhadap Tingkat Pengembalian dan Risiko Pembiayaan
Author(s) -
Dhaniel Syam,
Taufik Najda
Publication year - 2012
Publication title -
jurnal reviu akuntansi dan keuangan
Language(s) - English
Resource type - Journals
eISSN - 2615-2223
pISSN - 2088-0685
DOI - 10.22219/jrak.v2i1.702
Subject(s) - business , corporate governance , simple linear regression , proxy (statistics) , regression analysis , finance , statistics , mathematics
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). Keyword: Good Corporate Governance, Return, Financings Risk, Islamic Bank.

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