Pengaruh Mekanisme Good Corporate Governance terhadap Kinerja Keuangan pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014

Abstract

This research aims to determine whether the mechanism of Good Corporate Governance that are, Board of Comimissioners, Board of Directors, Independent Comimissioner and Audit Committee effect on the financial perfomance (ROA) banking companies are listed on the Indonesia Stock Exchange on the period 2012-2014. The population used in this research were banking companies listed on the Indonesia Stock Exchange as many as 38 companies and using target population method in accordance with the criteria contained 29 baning companies selected, and by using the observations of 2012-2014 (3 years), it will be obtained 87 observations as sampling the data in this research. Based on the research results, obtained regression equation as follows: Y= -2,674 + 0,235 X1 + 0,189 X2 + 0,021 X3 + 0,014 X4. In the classic asumtion test, regression model autocorrelation and multicoloniarity free, does not occur heteroskedastisitas, and normal distribution. The sequence individually on each of the most influential variable is the variable Board of Directors which a regression coefficient of 0,283, and Board of Comimissioners with a regression coefficient of 0,249, followed by Independent Comimissioner with a regression coefficient of 0,130. While influential variable the lowest is Audit Committee with a regression coefficient of 0,102. The research the size of Board of Comimissioners, Board of Directors, Independent Comimissioner and Audit Committee is a positive but no significant effect partially on the banking perfomance (ROA). But with simultaneously, Board of Comimissioners, Board of Directors, Independent Comimissioner and Audit Committee is a positive and significant on the banking perfomance (ROA).