ANALISIS KOMPARATIF KINERJA BANK SYARIAH SEBELUM DAN SESUDAH PENERAPAN GOOD CORPORATE GOVERNANCE (GCG) (STUDI KASUS DI BANK SYARIAH MANDIRI)
| Main Author: | Wahib Azzuhry |
|---|---|
| Format: | |
| Online Access: |
http://etd.unsyiah.ac.id//index.php?p=show_detail&id=68514 |
Daftar Isi:
- viii ABSTRACT This research that aims to find out how the influence of the implementation of GoodCorporate Governance on sharia bank performance and also to reveal whetherthere is an difference on sharia bank performance before and after theimplementation of Good Corporate Governance. The object of this research is BankSyariah Mandiri which was selected using a non-probability sampling technique.The type of this research is comparative research and associative research. Datacollection was obtained by the documentation method, documentation on thisresearch was conducted from secondary data in the form of financial statementsBank Syariah Mandiri. The dependent variable used is Return on Assets (ROA)accompanied by an independent variable consisting of a board of commissioners,board of directors, audit committee and sharia supervisory board. Based on theresults of tests conducted showed that the variables of the board of commissioners,board of directors, audit committee and sharia supervisory board (DPS) significantly influence the performance of Bank Syariah Mandiri simultaneously by 86%. On a different test, the test results show that there are significant differencesbetween the performance of Bank Syariah Mandiri before and after theimplementation of Good Corporate Governance seen from the Asset andManagement ratio. Whereas in the Capital, Earning and Liquidity ratios there wereno significant differences between the performance of Bank Syariah Mandiri beforeand after the implementation of Good Corporate Governance. Keywords: Good Corporate Governance (GCG), Sharia Banking, Board ofCommissioners, Board of Directors, Audit Committee, Sharia Supervisory Board,Return on Asset (ROA). ix ABSTRAK Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh dari implementasikebijakan Good Coprorate Governance (GCG) terhadap kinerja perbankan syariahdan juga mengungkapkan apakah terdapat perbedaan kinerja bank syariah sebelumdan sesudah implementasi kebijakan Good Corporate Governance (GCG). Objekdari penelitian ini adalah Bank Syariah Mandiri (BSM) yang dipilih denganmenggunakan teknik non-probability sampling. Jenis penelitian yang digunakanadalah penelitian komparatif dan penelitian asosiatif. Pengumpulan data diperolehdengan metode dokumentasi, dokumentasi pada penelitian ini dilakukan denganmengumpulkan data sekunder berupa laporan keuangan dari Bank Syariah Mandiri(BSM). Variabel dependen yang digunakan ialah Return on Asset (ROA) disertaivariabel independen yang terdiri dari dewan komisaris, dewan direksi, komite auditdan dewan pengawas syariah (DPS). Berdasarkan hasil pengujian yang dilakukanmenunjukkan bahwa variabel dewan komisaris, dewan direksi, komite audit dan dewan pengawas syariah (DPS) berpengaruh signifikan terhadap kinerja Bank Syariah Mandiri (BSM) secara bersama-sama (simultan) sebesar 86%. Pada ujibeda, hasil pengujian menunjukkan bahwa terdapat perbedaan yang signifikanantara kinerja Bank Syariah Mandiri (BSM) sebelum dan sesudah penerapan GoodCorporate Governance (GCG) dilihat dari rasio Asset dan Management. Sedangkanpada rasio Capital, Earning dan Liquidity tidak ditemukan adanya perbedaan yangsignifikan antara kinerja Bank Syariah Mandiri (BSM) sebelum dan sesudahpenerapan Good Corporate Governance (GCG). Kata Kunci: Good Corporate Governance (GCG), Perbankan Syariah, DewanKomisaris, Dewan Direksi, Komite Audit, Dewan Pengawas Syariah (DPS), Returnon Asset (ROA).