Siswanti, Indra
Universitas Brawijaya

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IMPLEMENTASI GOOD CORPORATE GOVERNANCE PADA KINERJA BANK SYARIAH Siswanti, Indra
Jurnal Akuntansi Multiparadigma Vol 7, No 2 (2016): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (828.205 KB) | DOI: 10.18202/jamal.2016.08.7023

Abstract

Abstrak: Implementasi Good Corporate Governance pada Kinerja Bank Syariah. Penelitian ini bertujuan menganalisis penerapan Good Corporate Governance (GCG) terhadap Kinerja Bank Umum syariah (BUS) di Indonesia dengan mediasi risiko pembiayaan. Sampel yang digunakan  adalah 8 Bank Umum syariah. Path analisys digunakan untuk untuk menguji direct dan inderect impact. Uji direct impact menghasilkan penerapan GCG tidak berpengaruh terhadap kinerja BUS. Penerapan GCG berpengaruh terhadap risiko pembiayaan. Risiko pembiayaan berpengaruh terhadap kinerja. Uji indirect impact menyatakan risiko pembiayaan memediasi pengaruh penerapan GCG terhadap Kinerja BUS.Abstract: The Implementation of Good Corporate Governance on performance of Islamic Bank. This study aimed to analyze GCG on the performance  of  Islamic  Banks  in  Indonesia  with  financing  risk  as mediation variable. The sample used was 8 Islamic Banks. Path analysis was used to test the direct and inderect impact. Test of direct impact showed has no effect GCG on performance. GCG has effect on financing risk and financing risk has an effect on performance. The result test indirect impact showed that financing risk can mediate the effect GCG on BUS performance.