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All Journal Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Bisnis Jurnal Abdi Masyarakat (JAM) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences MOVE: Journal of Community Service and Engagement Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi Journal of Accounting and Finance Management (JAFM) JIPkM Jurnal Pena-Mas Akuntansi
Erna Setiany
Universitas Mercu Buana
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Journal : Jurnal Keuangan dan Perbankan

 1 
Comparative Analysis of Good Corporate Governance Implementation Based on ASEAN Corporate Governance Scorecard from the Indonesian Banking Industry Ramsey Ramli; Erna Setiany
Jurnal Keuangan dan Perbankan Vol 25, No 1 (2021): January 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v25i1.4779

Abstract

The phenomenon of Good Corporate Governance (GCG) implementation in Indonesia is still lagging compared to the other countries in the ASEAN region. For the first time, Indonesia only placed 2 (two) issuers from the banking industry as the ASEAN Top 50 publicly listed companies in the event of Awards and Recognition of Top ASEAN Publicly Listed Companies in 2015. This study aims to analyze significant difference of the GGG implementation among the Top 50 and non-Top 50 ranked banks using ASEAN Corporate Governance Scorecard (ACGS) index and its correlation with the human resources (HR) policies. The data analysis of this study uses descriptive and nonparametric comparative analyses with the Mann-Whitney test method. Despite some limitations, the empiric results showed that there are significant differences in the implementation of the GCG among the Top 50 and non-Top 50 ranked banks as proxied by the total score of the ACGS. On the contrary, there are no significant differences in the HR policies as proxied by the ACGS score on the Role of Stakeholders.DOI: https://doi.org/10.26905/jkdp.v25i1.4779
The Influence of Corporate Governance Internal Mechanisms and Directors' Remuneration on Performance of the Company (The Case of Banking Industries in Indonesia) Narita Pravitasari; Erna Setiany
Jurnal Keuangan dan Perbankan Vol 26, No 3 (2022): JULY 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v26i3.7726

Abstract

This research was conducted with the point of knowing the impact of the corporate governance internal mechanism and the remuneration of directors on performance of the company. This research focuses on the internal mechanism consisting of the board of directors’ size, internal directors, external directors, Audit Committee, Nomination and Remuneration Committee, board meeting frequency, and ownership structure. Corporate performance consists of Return on Assets (ROA) utilized to measure financial performance while Price to Book Value (PBV) is utilized to measure market performance. This research data is derived from secondary data and is sourced from the official annual report of the company. The population used in this survey was from a banking company listed on the Indonesia Stock Exchange (IDX) between 2016 and 2020. This research used purposive sampling technique and obtained a sample of 38 companies. The analysis in this study uses a panel data regression model with the help of the EViews program. The results showed that the Audit Committee had a positive and significant influence on ROA but had no influence on PBV. The board meeting frequency has no influence on ROA, but this variable has a negative and significant influence on PBV. Meanwhile, the size of the board of directors, internal directors, external directors, Nomination and Remuneration Committee, ownership structure, and remuneration of directors have no influence on ROA and PBV.
Co-Authors Anees Janee Ali Angela Dirman Annisa Hakim Annisa Hakim Z Annisa Hakim Zamzami Ari Wibowo Darma, Nasya Saniyah Deden Tarmidi, Deden Dwi Santoso DWI SANTOSO Febrianingsih Putri Fita Dwi lestari Hesti Fitriani Irma Novia Iwan Setiadi Khozaeni Bin Rahmad Nahda Meiriza Narita Pravitasari Niki Lukviarman, Niki Ramsey Ramli Sri Wahyu Agustiningsih Syamsudin Syamsudin Syamsudin Syamsudin Vicky Firmando