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All Journal Jurnal EMT KITA JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Ekonomi Bisnis Manajemen dan Akuntansi (EBMA)
Eliana Eliana
Sekolah Tinggi Ilmu Ekonomi Sabang (STIES) Banda Aceh
Economics, Econometrics & Finance

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Journal : JABI (Jurnal Akuntansi Berkelanjutan Indonesia)

 1 
PENGARUH UKURAN PERUSAHAAN, LEVERAGE DAN PROFITABILITAS TERHADAP PENERAPAN GOOD CORPORATE GOVERNANCE BISNIS SYARIAH BUS DI INDONESIA Eliana Eliana; Nurhayati Nurhayati; Ayumiati Ayumiati
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 3, No 2 (2020): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v3i2.y2020.p182-192

Abstract

The implementation of bad corporate governance does not only occur in the world's leading companies but in Indonesia also found several similar cases that befell several banks, namely Citibank and Bank Mega, both of these banks are known to violate the implementation of Good Corporate Governance which results in large losses and of course an impact on economic development. This study aims to determine the effect of company size, leverage, and profitability on the implementation of GCGBS in Islamic commercial banks in Indonesia. The sample used was 11 Islamic commercial banks.Regression test results explain that company size and leverage have no significant effect on the implementation of GCGBS in Islamic commercial banks, profitability has a positive and significant effect on the implementation of good corporate governance in Islamic business in Islamic commercial banks in Indonesia.
Co-Authors Ayumiati Ayumiati Banta Karollah Ferdi Nazirun Sijabat Intan Novia Astuti Nasri Zarman Nurhayati Nurhayati