PENGARUH GOOD CORPORATE GOVERNANCE DAN KEPEMILIKAN MANAJERIAL TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN DI BEI

Abstract

Banking industry cannot be release from life nowaday. With the growing economic growth of today followed by
the increasingly bold development of the banking industry offers a variety of facilities and conveniences that
accompanied the advantages in financial transactions by the community. One of the indicators of valuation as a
trusted bank then compiled a mechanism of Good Corporate Governance which is a system that regulates the
relationship between stakeholders for the achievement of corporate objectives. Corporate Governance is
implemented to keep the company in strong management control in order to ensure that mistakes are corrected
immediately. This research aims to determine the influence of good corporate governance consisting of board of
commissioner, independent commissioner, board of directors and audit committee and managerial ownership to
financial performance of banking company which is listed in Indonesia Stock Exchange (BEI).
The sampling technique in this research is purposive sampling in 10 banking companies that own the largest
assets and listed in Indonesia Stock Exchange. Hypothesis testing using simple linear regression analysis with
statistical analysis in the form of statistical test t. The results showed that the board of commissioner variables
have a significant negative influence on financial performance, board of directors and managerial ownership
positively influenced the financial performance. Independent commissioners and audit committees have no
significant influence on financial performance.
Keywords: good corporate governance, managerial ownership and return on assets.