Akuntansi : Jurnal Akuntansi Integratif
Vol. 7 No. 2 (2021): Volume 7 Nomor 2 Oktober 2021

Good Corporate Governance (GCG) Sebagai Faktor Penentu Loyalitas Nasabah Bank Umum Syariah

Fena Ulfa Aulia (IAIN Madura)
Novieta Merry Charolina (IAIN Madura)
Lasmi Febrianingrum (IAIN Madura)



Article Info

Publish Date
04 Mar 2022

Abstract

Abstract This study aims to examine the effect of implementing good corporate governance on customer loyalty in Islamic commercial banks. The type of research used is quantitative explanation. The data source used is secondary data, namely the annual financial report and reports on the implementation of good corporate governance of Islamic commercial banks for the 2014-2020 period. The population in this study were all Islamic commercial banks listed on the official statistical website of OJK which amounted to 12 Islamic commercial banks using purposive sampling technique. The data analysis used was panel data regression, and hypothesis testing with the SPPS application. The results of the study indicate that the implementation of GCG has no effect on customer loyalty of Islamic commercial banks. Thus, customer loyalty in Islamic commercial banks is not formed because of the implementation of GCG in Islamic bank management. So every increase in customer loyalty in Islamic banks is not affected by the implementation of GCG. The contribution of this study states that the GCG signal cannot predict customer loyalty. Because customer loyalty is determined by the services provided by Islamic commercial banks.

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Journal Info

Abbrev

JAI

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Financial Accounting Managerial Accounting Sharia Accounting Public Sector Accounting Behavioral Accounting Capital Market and Investment Auditing Taxation Accounting Education Accounting and Managerial Information System Non-Positivism Accounting ...