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"Penelitian ini bertujuan untuk mengetahui pengaruh risiko operasional dan tata kelola perusahaan terhadap risiko kredit dan performa bank dengan menggunakan metode regresi data panel. Variabel yang digunakan dalam penelitian ini terdiri atas variabel independen risiko operasional diproksikan dengan nilai ATMR Risiko Operasional dan jumlah fraud per tahun dan variabel independen tata kelola diproksikan dengan rasio tingkat independensi dewan, tingkat kehadiran dewan direksi dalam rapat, tingkat pendidikan dewan, dan tingkat kepemilikan eksternal perusahaan. Penelitian ini terdiri atas dua variabel dependen, yaitu risiko kredit yang digambarkan dengan tingkan non performing loan dan performa perusahaan yang digambarkan dengan perubahan pada return on assets. Sampel yang digunakan berasal dari perusahaan perbankan yang sudah melakukan penawaran umum di pasar saham dengan rentang waktu yang dimulai tahun 2016 sampai dengan tahun 2020. Setelah melakukan penyaringan, didapatkan 30 bank yang memenuhi kriteria. Hasil regresi data panel menunjukkan adanya hubungan positif signifikan antara variabel risiko operasional terhadap risiko kredit dan hubungan tidak signifikan variabel tata kelola terhadap variabel dependen risiko kredit. Sedangkan pada model performa perusahaan, terdapat hubungan positif tidak signifikan antara variabel risiko operasional dengan performa perusahaan dan hubungan tidak signifikan pada variabel tata kelola terhadap variabel dependen performa perusahaan, kecuali pada variabel yang diproksikan oleh tingkat pendidikan pada perform perusahaan.

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This study aims to determine the effect of operational risk and corporate governance on credit risk and bank performance using panel data regression method. The variables used in this study consisted of the operational risk independent variable proxied by the RWA value of Operational Risk and the number of frauds per year and the independent variable governance proxied by the ratio of the board's independence level, the board of directors attendance level in meetings, the board's education level, and the level of external ownership. company. This study consists of two dependent variables, namely credit risk which is described by the level of non-performing loans and company performance which is described by changes in return on assets. The sample used comes from banking companies that have made public offerings on the stock market with a time span starting from 2016 to 2020. After screening, 30 banks were found that met the criteria. The results of panel data regression show that there is a significant positive relationship between the operational risk variable and credit risk and an insignificant relationship between the governance variable and the dependent variable credit risk. Meanwhile, in the corporate performance model, there is an insignificant positive relationship between the operational risk variable and the company's performance and an insignificant relationship between the governance variable and the dependent variable of company performance, except for the variable that is proxied by the level of education on company performance."

"Penerapan good corporate governance diharapkan dapat meningkatkan kinerja perusahaan, baik dari sisi profitabilitas, maupun penilaian pasar atas perusahaan. Adapun dalam penelitian ini, faktor dari good corporate governance yang dianalisis hubungannya dengan kinerja perusahaan adalah komisaris independen, komite audit, auditor eksternal, dan kepemilikan asing sebagai proxy dari penerapan corporate governance. Sampel yang digunakan dalam penelitian adalah perusahaan-perusahaan yang berasal dari lima industri (semua industri, kecuali industri perbankan dan keuangan) yang tercatat di BEI untuk periode tahun 2006, sebanyak 146 perusahaan. Dengan regresi linear menggunakan SPSS 15.0, diperoleh hasil bahwa komisaris independen hanya berpengaruh positif dan signifikan terhadap kinerja pasar, tapi tidak berpengaruh terhadap kinerja profitabilitas. Komite audit mempunyai pengaruh yang positif dan signifikan terhadap kinerja pasar, namun tidak pada kinerja profitabilitas perusahaan. Auditor eksternal memiliki pengaruh positif secara signifikan terhadap kinerja profitabilitas, tetapi tidak terhadap kinerja pasar. Sedangkan kepemilikan asing, tidak terbukti berpengaruh secara positif dan signifikan terhadap kinerja perusahaan, baik kinerja profitabilitas, maupun kinerja pasar. Berdasarkan penelitian ini, agar hasil penelitian dapat digeneralisasi, sebaiknya penelitian selanjutnya memperluas periode penelitian dengan metode pooling (kombinasi antara cross-section dengan time-series). Kemudian, sebaiknya penelitian selanjutnya menambahkan faktor-faktor corporate governance yang lain selain keempat faktor corporate governance yang telah digunakan. Selain itu, penelitian selanjutnya sebaiknya menggunakan pengukuran implementasi faktor-faktor corporate governance yang lebih konsisten.Based on previous research, good corporate governance implementation is expected to increase firm performance, both profitability performance, and also market performance. In this research, we use four factors of corporate governance that will be analyzed as proxies for the good corporate governance implementation, which are independent commissioner, audit committee, external auditor, and foreign ownership. We relate corporate governance factors to profitability performance as represented by return on assets and market performance as represented by price to book value by using data provided of 146 companies coming from five industries (all industries, except banking and financial industry) listed in BEI in 2006. Consistent with the model, we find that independent commissioner has positive and significant influence to market performance, but not to profitability performance. Audit committee has positive and significant influence to market performance, but not to profitability performance. External auditor has positive and significant influence to profitability performance, but not to market performance. Meanwhile, foreign ownership doesn?t have significant influence to both profitability and market performance. Our results reveal that not all corporate governance factors are closely linked to firm performance. For further research, to get the research result that can be generalized, firstly this paper suggests to widen the research period, by using pooling method (combination between cross-section and time series). Second, next research should also include any corporate governance factors other than the four existing factors. Third, next research should use consistent measurement to measure all corporate governance factors implementation."

"Tujuan dari penelitian ini adalah untuk menguji pengaruh pelaksanaan corporate governance, kepemilikan, dan ukuran bank terhadap kinerja bank yang dilihat dari ROE dan NPL. Bank merupakan suatu industri yang sangat penting dalam perekonomian Indonesia. Karena itu penerapan corporate governance pada bank sangat penting. Corporate governance merupakan suatu tata kelola bank yang mencakup peraturan seperti keberadaan dewan komisaris, direksi, dan sebagainya. Dalam penelitian ini, pelaksanaan corporate governance diukur dengan menggunakan skor yang telah dibuat pada penelitian sebelumnya yaitu penelitian Mahdan (2010). Sesuai data Bank Indonesia, bank-bank di Indonesia dibagi menjadi tiga struktur kepemilikan, yaitu kepemilikan swasta, pemerintah, dan asing. Dengan kepemilikan yang berbeda ada kemungkinan kinerja juga akan berbeda pada masing-masing bank. Selain kedua hal tersebut ukuran bank yang dilihat dari total aset pun bisa menjadi suatu hal yang mempengaruhi kinerja bank karena dapat berpengaruh terhadap kemampuan menarik para deposan. Penelitian ini menggunakan model regresi berganda dengan 68 sampel berupa bank yang diambil dari data Bank Indonesia pada periode penelitian 2008.Hasil penelitian ini membuktikan bahwa penerapan corporate governance tidak berpengaruh signifikan terhadap ROE tetapi berpengaruh positif terhadap NPL. Demikian pula kepemilikan ternyata tidak berpengaruh signifikan terhadap ROE tetapi kepemilikan swasta dan pemerintah mempunyai pengaruh negatif signifikan terhadap NPL, sedangkan kepemilikan asing berpengaruh signifikan positif terhadap NPL. Kemudian, ukuran bank mempunyai pengaruh positif signifikan terhadap ROE tetapi tidak berpengaruh signifikan terhadap NPL.

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The objective of this research is to analyze the effects of corporate governance, ownership, and bank size toward bank?s performance seen from ROE and NPL. Bank is an important industry to support Indonesian Economics. Therefore, aplication of corporate governance in bank is really important. Involved in corporate governance are regulations of boards of commisioner, directors, etc. In this research, the corporate governance is measured using the score obtained from the previous research by Mahdan (2010). The ownership structure of banks in Indonesia can be divided into private, government, and foreign bank as stated in Bank of Indonesia. With the difference in ownership, the performance might be different. Besides the two things stated earlier, size of the bank which is seen from total asset, can also bring effect to the bank?s performance since it can be related to the ability to attract depositors. This research is using multiple regression model with 68 samples took from Bank of Indonesia on 2008.The result of this research shows that corporate governance is not significantly influence ROE but positively significant to NPL. So is the ownership, which is not significantly related to ROE but private and government ownership relates significantly negative to NPL, while foreign ownership relates significantly positive to NPL. For the bank size, the result from this research is that it relates significantly positive to ROE but not significantly related to NPL."

"[Penelitian ini bertujuan untuk menguji pengaruh kepemilikan keluarga terhadapkinerja perusahaan Selain itu penelitian ini juga ingin melihat bagaimanacorporate governance mempengaruhi hubungan antara kepemilikan keluargaterhadap kinerja perusahaan. Pengujian dilakukan dengan Ordinary Least Square(OLS) dengan sampel sebanyak 257 perusahaan terbuka tahun 2014. Penelitian inimenyimpulkan bahwa kepemilikan keluarga tidak berpengaruh terhadap kinerjaperusahaan yang diukur dengan Tobin?s Q maupun ROA. Penelitian ini jugamembuktikan bahwa dewan komisaris dapat memperkuat efek positif kepemilikankeluarga terhadap kinerja perusahaan, namun komite audit menambah efek negatifkepemilikan keluarga terhadap kinerja perusahaan;This research examines the effect of family ownership on firm performance. Thisresearch also examines whether corporate governance will influence the relationbetween family ownership and firm performance. This research uses OrdinaryLeast Square (OLS) method with 257 samples of listed companies in 2014. Thisresearch concludes that family ownership do not affect to firm performancemeasured by Tobin?s Q or ROA. This research also find that board ofcommissioner strenghthen the positive relationship between family ownership andfirm performance, but audit committee strengthen the negative realtionshipbetween, family ownership and firm performance.;This research examines the effect of family ownership on firm performance. Thisresearch also examines whether corporate governance will influence the relationbetween family ownership and firm performance. This research uses OrdinaryLeast Square (OLS) method with 257 samples of listed companies in 2014. Thisresearch concludes that family ownership do not affect to firm performancemeasured by Tobin?s Q or ROA. This research also find that board ofcommissioner strenghthen the positive relationship between family ownership andfirm performance, but audit committee strengthen the negative realtionshipbetween, family ownership and firm performance., This research examines the effect of family ownership on firm performance. Thisresearch also examines whether corporate governance will influence the relationbetween family ownership and firm performance. This research uses OrdinaryLeast Square (OLS) method with 257 samples of listed companies in 2014. Thisresearch concludes that family ownership do not affect to firm performancemeasured by Tobin’s Q or ROA. This research also find that board ofcommissioner strenghthen the positive relationship between family ownership andfirm performance, but audit committee strengthen the negative realtionshipbetween, family ownership and firm performance.]"

"ABSTRAK

Penelitian ini bertujuan untuk mengetahui pengaruh diversifikasi global terhadap kinerja perusahaan dan pengaruh tata kelola perusahaan dalam memoderasi hubungan keduanya. Penelitian ini menggunakan sampel 75 perusahaan pada industri manufaktur yang tercatat di Bursa Efek Indonesia pada periode 2007-2012. Kinerja perusahaan yang dimaksud menggunakan proksi excess value dan return on asset. Dengan menggunakan dua ukuran diversifikasi global yang berbeda, ditemukan bahwa diversifikasi global tidak berpengaruh pada kinerja perusahaan. Di sisi lain, pengaruh interaksi tata kelola perusahaan terhadap hubungan diversifikasi global dan kinerja perusahaan tidak signifikan.

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ABSTRACT

This study aims to examine the effect if global diversification on firm performance and the effect of corporate governance in moderating the relationship between both. The study was using samples of 75 firms conducting business in manufacturing industry listed on Indonesian Stock Exchange in 2007-2012. Firm performance used excess value and return on asset as proxy. The result shows, using two different measures of global diversification, that global diversification has no effect on firm performance. In addition, corporate governance is not significant in moderating the relationship between global diversification and firm performance.

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""b>ABSTRAK"Penelitian skripsi ini bertujuan untuk menginvestigasi apakah mekanisme tata kelola perusahaan, yakni kepemilikan keluarga, opasitas akuntansi, dan efektivitas dewan komisaris berpengaruh terhadap risiko spesifik perusahaan terkait crash di satu tahun kedepan. Pengujian hipotesis dilakukan dengan menggunakan analisis regresi cross section terhadap perusahaan nonkeuangan yang terdaftar di Bursa Efek Indonesia tahun 2016. Hasil penelitian tidak menujukkan adanya pengaruh antara kepemilikan keluarga dan opasitas akuntansi dan risiko spesifik perusahaan terkait crash. Selain itu, hasil penelitian meunjukkan efektivitas dewan komisaris memiliki pengaruh negatif terhadap risiko spesifik perusahaan terkait crash. Penemuan ini sejalan dengan gagasan bahwa sistem tata kelola perusahaan yang baik dapat meningkatkan tingkat pengawasan. Hal ini kemudian mengurangi kecenderungan manajer untuk menyembunyikan dan mengakumulasi berita negatif dari pihak luar perusahaan. Dengan demikian, risiko spesifik perusahaan terkait crash akan menurun. "

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""ABSTRACT"This undergraduate thesis research is aimed at investigating whether several dimensions of corporate governance mechanism, namely family ownership, accounting opacity and Board of Commissioners effectiveness, have effect on one year ahead stock price crash risk. Hypothesis test is conducted using cross section regression analysis with samples of non financial firms listed on Indonesia Stock Exchange in 2016. The result of this research does not show that family ownership and accounting opacity have any effect on firm specific crash risk. Moreover, the result of this research finds that Board of Commissioners effectiveness has negative effect on firm specific crash risk. This finding supports the notion that sound corporate governance system increases monitoring activities. This, in turn, decreases the tendency of managers to hide and accumulate bad news from outsiders. Hence, reducing firm specific crash risk. "

"Tujuan dari penelitian ini adalah untuk menguji pengaruh Struktur Kepemilikan, Penilaian Good Corporate Governance dan Rasio Keuangan terhadap kinerja bank yang dilihat dari ROA. Bank merupakan suatu industri yang memberikan kontribusi dalam perekonomian Indonesia. Oleh karena itu penerapan corporate governance pada bank perlu mendapat perhatian yang khusus. Dalam penelitian ini, pelaksanaan corporate governance diukur dengan menggunakan nilai komposit bank yang dipublikasikan setiap tahun dalam laporan keuangan bank. Menurut Bank Indonesia, perbankan di Indonesia dibagi menjadi tiga struktur kepemilikan, yaitu kepemilikan pemerintah, swasta dan asing. Berdasarkan struktur kepemilikan yang berbeda memungkinkan adanya perbedaan dalam kinerja setiap bank. Selain itu dalam penelitian ini mengukur pengaruh rasio keuangan dengan menggunakan pendekatan metode RBBR yang dapat mempengaruhi kinerja bank. Penelitian ini menggunakan model regresi berganda dengan metode penelitian Cross-Section per periode yang mencakup 31 observasi berupa bank yang diambil dari data Bank yang terdaftar pada Bursa Efek Indonesia pada periode penelitian 2010-2014. Hasil penelitian ini membuktikan bahwa struktur kepemilikan dan penerapan corporate governance berpengaruh positif dan tidak signifikan terhadap ROA. NPL dan CAR tidak berpengaruh signifikan negatif terhadap ROA. Sedangkan rasio NIM yang memproksikan tingkat efisiensi bank berpengaruh signifikan positif terhadap ROA.

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The purpose of this study is to examine the influence of Ownership Structure, Assessment Good Corporate Governance and Financial Ratios on the performance of bank viewed from ROA. Bank is an industry that contributes to the Indonesian economy. Therefore, the application of corporate governance in banks should receive special attention. In this study, the implementation of corporate governance is measured using a composite score of banks published each year in the bank's financial statements. According to Bank Indonesia, banking in Indonesia is divided into three ownership structure, namely government ownership, private and foreign. Based on the different ownership structures allow for differences in the performance of each bank. Additionally in this study to measure the effect of financial ratios using the approach RBBR method that can affect the performance of the bank.

This study uses multiple regression model with research methods Cross-Section per observation period that includes 31 banks taken the form of a data bank which is listed on the Indonesia Stock Exchange in the study period 2010-2014. Results of this study prove that the ownership structure and the application of corporate governance have not significant positive effect on ROA. NPL and CAR have no significant negative effect on ROA. While the ratio of NIM that represent the level of bank efficiency have positive significant effect on ROA."

"Penelitian ini menguji pengaruh struktur Good Corporate Governance dan kinerja terhadap risiko kredit pada Bank Umum Konvensional di Indonesia (2007-2011) dengan 190 observasi. Good Corporate Governance diproksikan oleh konsentrasi struktur kepemilikan, efektifitas dewan komisaris dan efektifitas komite audit, kinerja diukur menggunakan CAMELS (CAR, KAP, NIM, LDR), dan risiko kredit diukur menggunakan LLP. Untuk menguji pengaruh antar variabel digunakan metode Pooled Least Squared (PLS). Berdasarkan hasil pengujian, konsentrasi struktur kepemilikan, efektifitas komite audit, CAR berpengaruh negatif, sedangkan efektifitas dewan komisaris, KAP, NIM, LDR berpengaruh positif terhadap risiko kredit. Pada pengujian kinerja, konsentrasi struktur kepemilikan berpengaruh positif kecuali terhadap kinerja NIM berpengaruh negatif, efektifitas dewan komisaris berpengaruh positif kecuali terhadap kinerja LDR berpengaruh negatif sedangkan efektifitas komite audit berpengaruh negatif kecuali terhadap kinerja NIM berpengaruh positif.

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The aim of this research is to examine the influence of the structure of Good Corporate Governance and performance to the Credit Risk of Conventional Banks in Indonesia (2007-2011) with 190 observations. Good Corporate Governance is measured by the concentration of ownership structure, the effectiveness of board of commissioners, and the effectiveness of audit committee, performance is measured using the CAMELS (CAR, KAP, NIM, LDR), and the credit risk measured by LLP. Pooled Least Square (PLS) method was used to test the relationship between those variables. The result show that the concentration of ownership structure, the effectiveness of audit committee, CAR are negatively related, however, the effectiveness of board of commissioners, KAP, ROA, LDR are postively related with credit risk. On the performance testing, the concentration of ownership structure is positively related except on NIM have negatively related, the effectiveness of the board is positively related except on LDR have negative relationship, however, the effectiveness of the audit committee is negatively related except on NIM have positive relationship."

"Skripsi ini membahas pengaruh kepemilikan keluarga dan corporate governance terhadap risiko idiosyncratic perusahaan dengan menggunakan total observasi sebanyak 183 atas perusahaan manufaktur yang terdaftar di BEI. Dengan menggunakan metode Pooled Least Square didapatkan hasil bahwa kepemilikan keluarga ternyata tidak berpengaruh terhadap risiko idiosyncratic. Kemudian penelitian ini juga menemukan bahwa perusahaan dengan kualitas corporate governance yang tinggi akan memiliki risiko idiosyncratic yang rendah. Selain itu, peneliti juga menguji pengaruh moderasi corporate governance atas hubungan perusahaan keluarga dengan risiko idiosyncratic risk, dan menemukan bahwa variabel corporate governance tidak memiliki efek moderasi terhadap hubungan perusahaan keluarga dengan risiko idiosyncratic risk.

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This thesis studied about the relationship of family firm and corporate governance on firm?s idiosyncratic risk, by using 183 observations data of manufacturing company which is listed in BEI. By using Pooled Least Square Method, this research found that family ownership did not have significant effect on idiosyncratic risk. Furthermore, this research also found that firm with high quality of corporate governance will have lower level of idiosyncratic risk. Besides, the authors also test the moderating role of corporate governance to the relationship of family firms with the idiosyncratic risk, and found that corporate governance do not have a moderating role on the effect family firms to the idiosyncratic risk."

"Penelitian ini bertujuan untuk mengetahui pengaruh kinerja perusahaan, rasio utang, nilai pasar kapitalisasi, dan kepemilikan keluarga terhadap corporate governance pada perusahaan yang terdaftar di Bursa Efek Indonesia. Sampel penelitian yang digunakan sebanyak 104 perusahaan. Untuk kinerja perusahaan alat ukur yang digunakan adalah return on asset. Alat ukur yang digunakan untuk corporate governance adalah corporate governance index yang diperoleh dari Indonesian Institute for Corporate Directorship (IICD). Hasil dari penelitian ini menunjukkan bahwa ROA, rasio utang, dan nilai pasar ekuitas memiliki pengaruh positif terhadap CG, sedangkan kepemilikan keluarga memiliki pengaruh negatif terhadap corporate governance index.

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The study is designed to determine the affect of firm performance, debt ratio, market value of equity, and family ownership on corporate governance at firms that listed on Indonesian Stock Exchange. Sample that used for this study is 104 firms. Firm performance are use return on assets and return on equity as a tools. The measurement used for corporate governance is the corporate governance index obtained from the Indonesian Institute for Corporate Directorship. The results from this study indicate that return on asset, debt ratio, and market value of equity have positive effect on CG, on the other side family ownership have negative effect on corporate governance index."