Tema corporate governance kini menjadi salah satu isu yang penting dalam lingkungan bisnis di seluruh dunia, baik dari sisi akademik maupun praktik. Penelitian ini bertujuan untuk menganalisis pengaruh mekanisme corporate governance yang diproksikan dengan ukuran dewan komisaris (the board of commissioner size/BOC), ukuran komisaris independen (the ratio of non-executive managers/NEDRATIO), rasio kecukupan modal (capital adequancy ratio/CAR), pemegang saham blok (block holder/BH), pemegang saham terbesar (the largest share holder/LSH), yang akan diukur pengaruhnya terhadap kinerja perbankan dengan menggunakan Tobin’s Q dan dikontrol oleh variabel ukuran perusahaan (firm size/SIZE) dan rasio hutang (leverage/LEV). Penelitian ini menggunakan data panel sejumlah 110 observasi dari sampel perusahaan yang bergerak di sektor perbankan periode 2007-2011. Hasil penilitan menunjukkan bahwa : (1) Secara keseluruhan, mekanisme CG berpengaruh terhadap kinerja bank, (2) CAR dan SIZE berpengaruh signifikan secara positif terhadap kinerja bank, (3) BOC dan NEDRATIO berpengaruh signifikan secara negatif terhadap kinerja bank, (4) BH, LSH dan LEV tidak berpengaruh signifikan terhadap kinerja bank.
Theme of corporate governance has now become one of the important issues in the business environment around the world, both in terms of academic and practical. This research aims to analyze the effect of corporate governance mechanisms presented by the board of commissioner size (BOC), the ratio of non-executive managers (NEDRATIO), capital adequancy ratio (CAR), block holder (BH), the largest share holder (LSH), firm size (SIZE) and leverage (LEV) on the banking performance as measured by Tobin’s Q. This research uses a panel data of 110 observations of banking sector for the period 2007-2011. The result shows : (1) Overall, corporate governance mechanisms had statistically significant on banking performance, (2) Capital adequancy ratio (CAR) and firm size (SIZE) had statistically positive effect on banking performance, (3) The board of commissioner size (BOC) and the ratio of non-executive managers (NEDRATIO) had statistically negative effect on banking performance, (4) Block holder (BH), the largest share holder (LSH) and leverage (LEV) had no statistically significant on banking performance. |
S45682-Pengaruh mekanisme.pdf :: Unduh