PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCETERHADAP KINERJA KEUANGAN:SuatuKasusPada Bank Yang Melakukan Merger Dan AkuisisiPeriode 2006-2011

• Main Author: Meisaroh, Tatu (Author)
• Format: Book
• Published: 2013-09-23.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata

Summary

Permasalahan yang dianalisis dalam penelitian ini adalah buruknya kinerja keuangan pada bank yang melakukan merger dan akuisisi periode 2006-2011. Terdapat beberapa faktor yang menyebabkan buruknya kinerja keungan bank yang melakukan merger dan akuisisi. Salah satu penyebab buruknya kinerja keuangan bank yang melakukan merger dan akuisisi adalah penerapan good corporate governance. Tujuan umum penelitian ini untuk mengatahui tentang pengaruhgood corporate governance seperti proporsi kepemilikan, dewan komisaris dan dewan direksi terhadap kinerja keuangan pada bank yang melakukan merger dan akuisisi periode 2006-2011. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kausalitas. Teknik yang digunakan dalam pengambilan sampel menggunakan teknik sampel jenuh/ sensus. Data Good Corporate Governanceyang diperoleh dari laporan Good Corporate Governance serta kinerja keuangan yang diukur dengan ROI dari Annual Report dan Financial Report dari masing-masing bank sampel. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dengan bantuan software IBM SPSS V.20 for windows dan Microsoft Excel 2010. Hasilpenelitianmenunjukanbahwapenerapangood corporate governancepada bank yang melakukan merger danakuisisiperiode 2006-2011 dapatdikatakanbaik.Sedangkankinerjakeuanganpada bank yang melakukan merger danakuisisiperiode 2006-2011 secaraumumdapatdikatakantidaksehat.Proporsikepemilikan(X_1) dalampengujianhipotesisdisimpulkan data tersebuttidak linear, hal iniberartibahwavariabelproporsikepemilikan (X_1) tidakdapatdimasukandalamrumusregresisertatidakdapatmelakukanpengambilankeputusanmelaluiuji F danuji t. Sedangkandewankomisaris(X_2) berpengaruhterhadapkinerjakeuangandandewandireksi(X_3) berpengaruhterhadapkinerjakeuangan.KetigasubvariabelPenerapanGood Corporate Governancehanyamemilikivariabilitassebesar 60,9% terhadapkinerjakeuangan, sedangkansisanyayaitu 39,1% dijelaskanolehvariabel lain di luar model penelitian The problems analyzed in this research is the poor financial performance of the bank merger and acquisition period 2006-2011. There are several factors that lead to poor performance of the financial bank mergers and acquisitions. One of the causes of poor financial performance of the bank's merger and acquisition is the implementation of good corporate governance. The general objective of this research is to know the influence of good corporate governance, such as the proportion of ownership, board of commissioners and board of directors of the bank's financial performance in the merger and acquisition period 2006-2011. The method used in this research is descriptive method causality. Techniques sampling used is saturated sampling / census. Good Corporate Governance Data obtained from the reports of good corporate governance and financial performance as measured by ROI of Annual Report and the Financial Report of each bank sample. The data analysis technique used is multiple linear regression analysis with IBM SPSS v.20 software for Windows and Microsoft Excel 2010. The results showthat theimplementation of goodcorporate governanceinbankmerger andacquisitionperiod2006-2011can besaid to be good. While thefinancialperformance ofthebankmerger andacquisitionperiod2006-2011is not healthy. Proportionof ownership(X_1) inhypothesistestingconcludedthatthe dataare notlinear, this meansthat avariableproportion ofownership(X_1) cannotbe included in theregressionformulaandcannotmake decisionsthroughthe F testand t test. Meanwhile, the board(X_2) effect on the financialperformanceandthe board ofdirectors(X_3) effect on financial performance. ThirdsubvariabelImplementation of GoodCorporate Governancehas only60.9% of thevariabilityoffinancial performance, while the remaining39.1% is explainedbyother variablesoutsideour model

Item Description

http://repository.upi.edu/1429/1/S_PEA_0900925_TITLE.pdf
http://repository.upi.edu/1429/2/S_PEA_0900925_ABSTRACT.pdf
http://repository.upi.edu/1429/3/S_PEA_0900925_TABLE%20OF%20CONTENT.pdf
http://repository.upi.edu/1429/4/S_PEA_0900925_CHAPTER1.pdf
http://repository.upi.edu/1429/5/S_PEA_0900925_CHAPTER2.pdf
http://repository.upi.edu/1429/6/S_PEA_0900925_CHAPTER3.pdf
http://repository.upi.edu/1429/7/S_PEA_0900925_CHAPTER4.pdf
http://repository.upi.edu/1429/8/S_PEA_0900925_CHAPTER5.pdf
http://repository.upi.edu/1429/9/S_PEA_0900925_BIbliography.pdf
http://repository.upi.edu/1429/10/S_PEA_0900925_APPENDIX.pdf