Peran Monitoring Terhadap Peningkatan Kinerja Keuangan di Industri Perbankan Indonesia

Abstract

The purpose of this study was to examine the role of company monitoring on the financial performance of Regional Development Banks (BPD) in Indonesia. The monitoring role is proxied by the characteristics of the Board of Commissioners, the Audit Committee and the Risk Monitoring Committee. Financial performance is measured by Return on Assets (ROA). By purposive sampling, secondary data was selected from 66 annual reports of Regional Development Banks (BPD) for 2017-2019 in Indonesia. The average level of financial performance is at 4.11%. This figure shows that the company's assets to generate profits for shareholders amounted to 4.11%. The regression results show that there is a positive influence on the proportion of independent commissioners on financial performance at Regional Development Banks and there is a positive influence on the size of the risk monitoring committee on financial performance at Regional Development Banks. Other Results The size of the board of commissioners, the size of the audit committee and the number of audit committee meetings have a negative effect. While the control variable, namely company size, has a positive effect in predicting financial performance.

The Influence of Corporate Governance Mechanism On the Financial Performance of the State-Owned Bank Listed On the Indonesia Stock Exchange (IDX)

“…The result shows that the results of this study are not in line with the results of research (Zulfikar, 2021) which states that the risk monitoring committee has a significant effect on financial performance. While the results of the study are in line with research (Tulung et al, 2020) which states that the number of the Risk Monitoring Committee does not affect financial performance so that companies must pay more attention to the competence, skills and professionalism of each Risk Monitoring Committee.…”

Pengaruh Penerapan Asean Corporate Governance Scorecard Terhadap Profitabilitas Perusahaan Terbuka Indonesia Tahun 2021

“…Sehingga seharusnya ketika rasio ROE suatu perusahaan tinggi maka penerapan ACGS bagian responbilities of the board juga semakin baik. Hasil penelitian juga tidak sesuai dengan penelitian yang dilakukan Ibrahim & Samad (2011), Zulfikar (2021, dan Sarafina & Saifi (2017) yang menyatakan bahwa bahwa responbilities of the board berpengaruh positif terhadap profitabilitas.…”