PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERBANKAN

Abstract

ABSTRAK

Penelitian ini bertujuan untuk menguji pengaruh mekanisme corporate governance (CG) terhadap kinerja keuangan perbankan. Sebagai industri yang teregulasi, penelitian ini ingin membuktikan bahwa kinerja keuangan perbankan dapat dipengaruhi oleh mekanisme CG-nya, bukan hanya sekedar pemenuhan ketentuan perbankan. Sampel penelitian adalah Bank Perkreditan Rakyat (BPR) swasta di Jawa Barat. Kinerja keuangan BPR diukur dengan rasio NPL, KPMM, LDR, dan ROA. Mekanisme CG diproksi dengan kepemilikan manajerial, proporsi outside directors, dan jumlah board of directors (BOD), dengan variabel kontrol ukuran BPR dan umur BPR. Hasil penelitian menemukan mekanisme CG secara simultan berpengaruh terhadap rasio NPL, KPMM, dan ROA. Secara parsial, kepemilikan manajerial dan proporsi outside directors menunjukkan pengaruh negatif terhadap rasio NPL dan ROA, sedangkan jumlah BOD berpengaruh negatif terhadap rasio LDR.

Kata kunci: mekanisme corporate governance, kinerja keuangan, BPR

ABSTRACT

This study aimed to examine the effect of corporate governance mechanisms (CG) to the financial performance of banks. As a regulated industry, this study wants to prove that the bank's financial performance may be affected by its CG mechanism, not just a banking regulatory compliance. Samples were rural banks (BPR) private in West Java. Financial performance is measured by the ratio of NPLs RB, CAR, LDR, and ROA. Mechanism CG proxy for managerial ownership, the proportion of outside directors, and the number of board of directors (BOD), the control variable size and age BPR BPR. The results found CG mechanisms simultaneously affect the NPL ratio, CAR, and ROA. Partially, managerial ownership and the proportion of outside directors show a negative effect on the ratio of NPL and ROA, while the number of BOD negative effect on the LDR.

Keywords: corporate governance mechanisms, financial performance, BPR