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Governance Implementation on Financial Performance

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  • Suripto Suripto

Abstract

This study aims to examine the effect of governance with the proxy of the Independent Commissioner, Audit Committee, Leverage, and Company Size on Bank Financial Performance in banking. The population in this study are banking companies that have gone public on the Indonesia Stock Exchange in the 2018-2020 period. The sampling technique used was nonprobability sampling with purposive sampling and used Panel Data Regression Analysis Model. The results show that partially the Independent Commissioner has no significant effect on the Bank's Financial Performance, the Audit Committee has a significant effect on Financial Performance, leverage has a significant effect on Financial Performance, firm size has a significant effect on the Bank's Financial Performance. Simultaneously, the Independent Commissioner, Audit Committee.

Suggested Citation

  • Suripto Suripto, 2021. "Governance Implementation on Financial Performance," International Journal of Finance & Banking Studies, Center for the Strategic Studies in Business and Finance, vol. 10(3), pages 115-123, March.
    • Handle: RePEc:rbs:ijfbss:v:10:y:2021:i:3:id:1372
    DOI: 10.20525/ijfbs.v10i3.1372
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    References listed on IDEAS

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    1. Mohammad Benny Alexandri & Supriyanto, 2021. "The Influence of Oil Price Volatility and Price Limit in Indonesia Energy Sub-Sector for the Period Before and After Covid-19," International Journal of Energy Economics and Policy, International Journal of Energy Economics and Policy, vol. 11(5), pages 538-544.
    2. Lerong He & Rong Yang, 2014. "Does Industry Regulation Matter? New Evidence on Audit Committees and Earnings Management," Journal of Business Ethics, Springer, vol. 123(4), pages 573-589, September.
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