Pengaruh struktur GCG terhadap profitabilitas perusahaan perbankan go public periode 2007-2008

WIRAWAN, R. Joni, Indra Wijaya Kusuma, Prof., Dr., MBA

2009 | Tesis | S2 Magister Manajemen

Penerapan praktek Good Corporate Governance (GCG), merupakan suatu pola hubungan yang baik dan efektif antara dewan komisaris, dewan direksi, dan manajemen perusahaan dalam usaha menciptakan peningkatan nilai pemegang saham. Atau dengan kata lain penyelenggaraan mekanisme GCG yang baik dan konsisten, sesungguhnya perlu didukung oleh tim direksi, manajemen, dan karyawan yang profesional dan berkualitas agar pengelolaan perusahaan dapat berjalan sesuai dengan keinginan dan kepentingan pihak-pihak pemegang kepentingan perusahaan {stakeholder). Praktek GCG dalam penelitian ini diwujudkan ke dalam 6 variabel yaitu proporsi komisaris independen (NED), ketua komite audit (CHAIRAC), kepemilikan institusional (INSIST), rasio gearing ( GEAR), kepemilikan terpusat (CONCEN) (pemegang saham individu), dan ukuran perusahaan (SIZE). Penelitian yang dilakukan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2007 - 2008. Hasil penelitian ini menunjukkan beberapa hipotesis penelitian diterima pada tingkat signiflkansi 5%. Ukuran perusahaan (SIZE) dan kepemilikan terpusat (CONCEN) berpengaruh cukup kuat terhadap ROE. Hanya SIZE mempunyai efek positif terhadap profit. Hasil uji pengaruh masing-masing variabel independen menunjukkan bahwa proporsi jumlah komisaris independen, rasio gearing, dan proporsi kepemilikan institusional tidak berpengaruh untuk Return on Equity (ROE); ukuran perusahaan berpengaruh positif sedangkan kepemilikan terpusat berpengaruh negatip terhadap Return on Equity (ROE) sebagai variabel dependen untuk profitabilitas perusahaan. Kata kunci: Good Corporate Governance, profitabilitas

Practical application of Good Corporate Governance (GCG), is a pattern of good relationships and effective between the board of commissioners, board of directors, and corporate management in an attempt to create increased shareholder value. Or in other words GCG implementation mechanism is good and consistent, really needs to be supported by a team of directors, management, and professional employees and quality management company to be run in accordance with the wishes and interests of parties to corporate stakeholders. GCG practices in the study of embodied into the 6 variable proportion of independent commissioners (NED), chairman of the audit committee (CHAIRAC), institutional ownership (INSIST), gearing ratio (GEAR), concentrated ownership (CONCEN) (individual shareholders), and size company (SIZE). Studies conducted on banking companies listed in Indonesia Stock Exchange in 2007 - 2008 period. The results of this study indicate several research hypothesis accepted at 5% significance level. Company size (SIZE) and concentrated ownership (CONCEN) strong enough influence to ROE. Only SIZE has a positive effect on profit. Influence the test results of each independent variable shows that the proportion of independent commissioners, gearing ratio, and proportion of institutional ownership has no effect for the Return on Equity (ROE); size of company ownership has a positive effect whereas negative affect focused on Return on Equity (ROE) as a variable dependent for the company's profitability. Keywords: Good Corporate Governance, profitability

Kata Kunci : Good corporate governance, Profitabilitas