Analisis pengaruh pelaksanaan good corporate governance di perbankan terhadap tingkat rasio rentabilitas bank dan penilaian kualitas laporan good corporate governance bank

MURTI, WISNU HANDOYO , Wiwin Rahmanti, SE.,M.Com

2009 | Skripsi | S1 Extention - Accounting

Tujuan penelitian ini adalah untuk menganalisis pengaruh pelaksanaan

good corporate governance di perbankan terhadap tingkat rasio rentabilitas 16

bank yang terdaftar di Bursa Efek Indonesia selama tahun 2005 hingga 2007.

Pelaksanaan good corporate governance terdiri dari variabel-variabel yaitu

pelaksanaan tugas dan tanggung jawab dewan komisaris, pelaksanaan tugas dan

tanggung jawab dewan direksi, kelengkapan dan pelaksanaan tugas komite-komite

yang menjalankan fungsi pengendalian intern bank, sedangkan variabel rasio

rentabilitas diwakili oleh return on asset dan return on equity. Penelitian ini juga

mencakup penilaian kualitas dari laporan good corporate governance bank.

Hasil dari penelitian menunjukan bahwa pelaksanaan good corporate

governance diperbankan berdasarkan peraturan bank Indonesia tidak berpengaruh

signifikan terhadap rasio rentabilitas. Variabel dewan komisaris, direksi, komitekomite,

dan fungsi kepatuhan tidak berpengaruh signifikan terhadap rasio return

on asset dan rasio return on equity. Hasil yang di dapat dari penelitian kualitas

laporan good corporate governance adalah masih jauh dari standar yang ada.

The objective of this research was to analyze effect of good corporate

governance implementation in banks on rentability ratio of 16 banks listed in the

Indonesian Stock Exchange from 2005 to 2007.

Implementation of good corporate governance consisted of variables such as

board of commissioner's task and responsibility, board of director's task and

responsibility, completeness and task implementation of committees running

bank internal control function, while rentability ratios were represented with

return on asset and return of equity. This research included quality assessment of

banks' good corporate governance report.

Results reveal that good corporate governance implementation in banking

sector based on Bank Indonesian Regulation did not influence significantly on

rentability ration. Board of Commissioner, board of directors, committees, and

obedience function did not affect significantly on return on asset and return on

equity .Results on quality of good corporate governance report were far from

existing standards.

Kata Kunci : good corporate governance, peraturan Bank Indonesia No.