Analisis Hubungan Peringkat Corporate Governance Perception Index dengan Kinerja Bank yang Terdaftar di Bursa Efek Indonesia

Nisa, Mufidatun, Ratna Nurhayati, S.E., M.Com., Ak.

2008 | Skripsi | S1 Extention - Accounting

Krisis moneter yang terjadi pada tahun 1998 di Indonesia memberikan pelajaran penting bagi industri perbankan untuk mengimplementasikan Good Corporate Governance (GCG). Hal ini mengingat banyaknya bank yang dilikuidasi pada saat itu akibat minimnya penerapan prinsip-prinsip GCG. Penelitian ini bertujuan menguji secara empiris hubungan antara iplementasi GCG dengan kinerja perbankan yang terdaftar di Bursa Efek Indonesia. Variabel implementasi GCG diproksikan dengan rangking Corporate Governance Perception Index (CGPI) yang pernah dicapai bank selama 5 tahun dan variable kinerja bank diproksikan dengan CAR, ROA dan NPLs. Peneliti menggunakan populasi 12 bank yang terdaftar di Bursa Efek Indonesia dan pernah mengikuti kegiatan CGPI tahun 2001-2005 yang dihubungkan dengan kinerja bank tersebut pada tahun 2006. Hubungan kedua variable tersebut diuji menggunakan pengujian non-parametrik korelasi spearman. Hasil pengujian menyimpulkan bahwa tidak terdapat hubungan signifikan antara rangking CGPI dengan kinerja bank. Kata kunci: Corporate Governance Perception Index, kinerja, bank, hubungan

The monetary crisis hit Indonesia in 1998 has provided banking industry an important lesson to implement Good Corporate Governance (GCG). This considered the fact that a lot of banks were liquidated at that time due to the minimum implementation of GCG principle. The objective of the research was to empirically examine the relationship between the implementation of GCG and the performance of banks listed in the Indonesian Stock Exchange (BEI). The proxy of variable GCG implementation were the ranks of Corporate Governance Perception Index (CGPI) that the banks achieved during 5 years, 2001-2005. While the proxies for variable bank performance were CAR, ROA and NPLs. The researcher exploited population involving 12 banks listed at the Indonesian Stock Exchange and those participating in CGPI activities during 2001-2005 related to the bank performance in 2006. The relationship of the two variables was tested by using non-parametric Spearman correlation test. Testing result concluded that no significant relationship was identified between the CGPI ranks and the performances of the banks. Keywords: Corporate Governance Perception Index, performance, bank, correlation

Kata Kunci : Corporate Governance Perception Index; Kinerja Bank