Akuntansi dan Teknologi Informasi
Vol. 16 No. 1 (2023): Volume 16, No.1 Maret 2023

Analysis of determinants of banking company's financial performance during the covid-19 pandemic

Cindy Karmilasari (Faculty of Economics and Business, Trunojoyo University, Indonesia)
Imam Agus Faisol (Faculty of Economics and Business, Trunojoyo University, Indonesia)



Article Info

Publish Date
07 Mar 2023

Abstract

During the Covid-19 pandemic, the banking sector was extremely susceptible to losses because so many debtors from diverse industrial sectors were afflicted by Covid-19 and had difficulty meeting their obligations. This study aims to examine the impact of Good Corporate Governance, capital structure, and company size on the 2020 financial performance of Indonesia Stock Exchange-listed banking companies. In this study, the independent board of commissioners, board of directors, audit committee, Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), and company size are the independent variables. In this study, the dependent variable is the company's financial performance (ROA). This study employed a technique of purposive sampling to collect 46 samples. The method of analysis employed is multiple linear regression analysis. The results show that the independent board of commissioners, Debt to Equity Ratio, and company size positively affect financial performance. The Board of directors and audit committee has no significant effect on financial performance. Meanwhile, the Debt to Asset Ratio harms financial performance.

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Journal Info

Abbrev

jati

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Akuntansi dan Teknologi Informasi dimaksudkan sebagai media diseminasi hasil penelitian dan pertukaran karya ilmiah Indonesia di kalangan akademisi, praktisi, regulator, dan publik. Penelitian di bidang Akuntansi, Keuangan, dan teknologi informasi meliputi berbagai pendekatan penelitian yaitu ...