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Analisis Kualitas Penerapan Good Corporate Governance pada Bank Umum Syariah di Indonesia Serta Pengaruhnya Terhadap Tingkat Pengembalian dan Risiko Pembiayaan

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
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