Published: 2025-10-01

Analisis Pengaruh Mekanisme Good Corporate Governance Terhadap Return On Asset dan Kinerja Emiten Pada Sektor Perbankan di Bursa Efek Indonesia Tahun 2023-2024

DOI: 10.35870/jemsi.v11i5.4560

Muhamad Saprudin, Hery Haryanto, Dewi Khornida Maherni
  • Muhamad Saprudin: Universitas Internasional Batam
  • Hery Haryanto: Universitas Internasional Batam
  • Dewi Khornida Maherni: Universitas Internasional Batam
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Abstract

This study aims to analyze the influence of Good Corporate Governance (GCG) mechanisms on Return on Assets (ROA) as an indicator of financial performance in banking sector issuers listed on the Indonesia Stock Exchange (IDX) during the 2023–2024 period. The independent variables include managerial ownership, institutional ownership, independent commissioners, audit committee, and board meeting frequency. A quantitative approach is used with multiple linear regression analysis. The sample consists of 20 banking companies selected using purposive sampling. The results of the simultaneous test indicate that all GCG variables jointly have a significant effect on ROA. Partially, managerial ownership, independent commissioners, audit committee, and meeting frequency significantly affect ROA, while institutional ownership does not. The coefficient of determination (R²) of 78.8% indicates that variations in ROA can be explained by the five GCG variables. These findings emphasize the importance of effective corporate governance practices in improving the financial performance of banking firms.

Keywords

Indonesia Stock Exchange; Good Corporate Governance; Banking Sector; Return on Asset

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How to Cite

Saprudin, M., Haryanto, H., & Maherni, D. K. (2025). Analisis Pengaruh Mekanisme Good Corporate Governance Terhadap Return On Asset dan Kinerja Emiten Pada Sektor Perbankan di Bursa Efek Indonesia Tahun 2023-2024. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 11(5), 3194-3207. https://doi.org/10.35870/jemsi.v11i5.4560
Article Information

This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 11 No. 5 (2025)

  • Section: Articles

  • Published: 2025-10-01

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Author Biographies
Muhamad Saprudin, Universitas Internasional Batam
Google Scholar ResearchGate ORCID

Fakultas Bisnis dan Manajemen, Universitas Internasional Batam.

Hery Haryanto, Universitas Internasional Batam
Google Scholar ResearchGate ORCID

Fakultas Bisnis dan Manajemen, Universitas Internasional Batam.

Dewi Khornida Maherni, Universitas Internasional Batam
Google Scholar ResearchGate ORCID

Fakultas Bisnis dan Manajemen, Universitas Internasional Batam.

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