PENGARUH UKURAN PERUSAHAAN, LEVERAGE DAN PROFITABILITAS TERHADAP PENERAPAN GOOD CORPORATE GOVERNANCE BISNIS SYARIAH BUS DI INDONESIA

Autor:	Nurhayati Nurhayati, Eliana Eliana, Ayumiati Ayumiati
Rok vydání:	2020
Předmět:	Leverage (finance) Good corporate governance business.industry Corporate governance Profitability index Islam Accounting Business
Zdroj:	JABI (Jurnal Akuntansi Berkelanjutan Indonesia). 3:182
ISSN:	2615-7896 2614-8447
DOI:	10.32493/jabi.v3i2.y2020.p182-192
Popis:	The implementation of bad corporate governance does not only occur in the world's leading companies but in Indonesia also found several similar cases that befell several banks, namely Citibank and Bank Mega, both of these banks are known to violate the implementation of Good Corporate Governance which results in large losses and of course an impact on economic development. This study aims to determine the effect of company size, leverage, and profitability on the implementation of GCGBS in Islamic commercial banks in Indonesia. The sample used was 11 Islamic commercial banks.Regression test results explain that company size and leverage have no significant effect on the implementation of GCGBS in Islamic commercial banks, profitability has a positive and significant effect on the implementation of good corporate governance in Islamic business in Islamic commercial banks in Indonesia.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::f3dd1103d0f1bc2dbc869846b93ac4f1 https://doi.org/10.32493/jabi.v3i2.y2020.p182-192 Zobrazit plný text záznamu