HAPSARI, PUTRI APRILITA (2023) ANALISIS PENGARUH CAPITAL ADEQUACY RATIO, NON PERFORMING LOAN, LOAN TO DEPOSIT RATIO, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Studi Kasus pada Perusahaan Subsektor Perbankan Kategori Bank Umum KBMI IV yang Tercatat di Otoritas Jasa Keuangan Periode Tahun 2017-2021. S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The purpose of this study is to determine the impact of bank health indicators on bank financial performance governed by good corporate governance. The subjects of this study are commercial banks KBMI IV registered with the Indonesian Financial Authority (OJK) in the period from 2017 to 2021. The sampling technique uses the saturation sampling method (census), and the total sample consists of 4 commercial banks. The measurement of the variables used in this study was made in the form of a scale of coefficients with a quantitative approach, using 5 (five) year time series data from the reports published by KBMI IV Bank in the period from 2017 to 2021. The analysis method used in this study is panel data regression analysis supported by Eviews 10 software. The results show that the financial indicators of banks can be optimized by maintaining the values of capital adequacy and lending indicators within predetermined safety limits and further strengthening by publicizing good corporate governance by the company. Meanwhile, non- performing loans and corporate social responsibility do not affect banks' financial performance, although they are supported by corporate governance information. Keywords: financial performance, capital adequacy ratio, non-performing loans, loan-to-deposit ratio, corporate social responsibility, good corporate governance Penelitian ini bertujuan untuk mengetahui pengaruh indikator kesehatan bank terhadap kinerja keuangan bank yang dimoderasi oleh Good Corporate Governance. Objek penelitian ini adalah bank umum KBMI IV yang tercatat di Otoritas Jasa Keuangan (OJK) periode tahun 2017-2021. Teknik pengambilan sampel menggunakan metode saturation sampling (sensus), yaitu seluruh anggota populasi dijadikan sampel yang berjumlah 4 Bank Umum. Pengukuran variabel yang digunakan dalam penelitian dirancang dalam bentuk skala rasio dengan pendekatan kuantitatif dengan menggunakan data time series selama 5 (lima) tahun laporan publikasi bank umum KBMI IV periode tahun 2017-2021. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi data panel dengan bantuan perangkat lunak Eviews 10. Berdasarkan hasil penelitian menunjukkan bahwa kinerja keuangan bank dapat dioptimalkan dengan menjaga nilai Capital Adequacy Ratio dan Loan to Deposit Ratio tetap pada batas aman yang telah ditentukan, serta semakin diperkuat oleh adanya pengungkapan Good Corporate Governance yang dilakukan oleh perusahaan. Sementara itu, Non Performing Loan dan Corporate Social Responsibility tidak berpengaruh terhadap kinerja keuangan bank meskipun didukung dengan adanya pengungkapan Good Corporate Governance yang dilakukan oleh perusahaan. Kata Kunci: Kinerja Keuangan, Capital Adequacy Ratio, Non Performing Loan, Loan to Deposit Ratio, Corporate Social Responsibility, Good Corporate Governance
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