PENGUNGKAPAN PELAPORAN GOOD CORPORATE GOVERNANCE DAN PENGARUHNYA PADA KINERJA KEUANGAN BANK UMUM SYARIAH

Fikri Irwanda, NIM.: 17208010018 (2021) PENGUNGKAPAN PELAPORAN GOOD CORPORATE GOVERNANCE DAN PENGARUHNYA PADA KINERJA KEUANGAN BANK UMUM SYARIAH. Masters thesis, SUNAN KALIJAGA YOGYAKARTA.

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Abstract

The purpose of this study is to analyze the implementation and quality of disclosure of Good Corporate Governance reports in Islamic Banks and their impact on the financial performance of the Bank. The relationship between the disclosure of Good Corporate Governance reports and financial performance is that with better reporting quality, it is hoped that investors will have a good perception of the company. With investors feeling confident and safe in investing and companies can also get good financial performance. This study uses secondary data during the 2012-2019 period at 10 banks. The Corporate Governance Disclosure Index (CGDI) is used to interpret the quality of the reporting data, then a Panel Data Regression Analysis is carried out to see the relationship between the quality of Good Corporate Governance reporting and bank financial performance. The results of the study: (1) The overall disclosure of the CGDI of Indonesian Islamic banks is 74%, the six banks in the research sample that have disclosure quality above the average; (2) The quality of disclosure of SSB reports, the Board of Commissioners, Board Committees, Internal Control and External Audit, the Board of Directors, and the overall assessment of the GCG report have a significant impact on profitability; (3) The quality of the Risk Management report disclosure does not have a significant effect on profitability.

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