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"Penelitian ini mempunyai tujuan menguji pengaruh risiko kredit, modal bank, komisaris independen, dan komite audit terhadap kinerja keuangan perbankan. Obyek penelitian ini adalah bank-bank umum konvensional dengan yang terdaftar dalam Bursa Efek Indonesia (BEI) pada periode 2017-2021. Teknik sampling yang dipakai yaitu metode purposive sampling. Teknik analisis data dilakukan menggunakan regresi data panel (fixed effect model). Hasil penelitian menampakkan bahwa ada pengaruh signifikan negatif dari risiko kredit pada kinerja keuangan perbankan yang dihitung dengan Return on Asset (ROA) dan tak ada pengaruh signifikan dari risiko kredit terhadap kinerja keuangan perbankan yang dihitung menggunakan Net Interest Margin (NIM). Lalu terdapat pengaruh signifikan positif dari modal bank dan komisaris independen terhadap kinerja keuangan perbankan yang dihitung menggunakan Return on Asset (ROA) dan Net Interest Margin (NIM). Selain itu, terdapat pengaruh signifikan positif dari komite audit terhadap kinerja keuangan perbankan yang dihitung menggunakan Return on Asset (ROA) dan tak terdapat pengaruh signifikan dari komite audit pada kinerja keuangan perbankan yang dihitung menggunakan Net Interest Margin (NIM). Hasil penelitian tersebut dapat berkontribusi di bidang teoretis dan praktis (perbankan dan pengguna laporan keuangan terutama investor).

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This study aims to examine the effect of credit risk, bank capital, independent commissioner, and audit committee on banks financial performance. The object of this study is conventional commercial banks listed on the Indonesia Stock Exchange (IDX) in the 2017-2021 period. The sampling method used to determine the sample is purposive sampling. Data analysis techniques are performed using panel data regression (fixed effect model). The results show that there is a negative significant effect of credit risk on the financial performance of banks calculated using Return on Asset (ROA) and there is no significant effect of credit risk on banking financial performance calculated using Net Interest Margin (NIM). Then there is a positive significant effect of bank capital and independent commissioners on the financial performance of banks calculated using Return on Asset (ROA) and Net Interest Margin (NIM). In addition, there is a positive significant effect of the audit committee on the financial performance of banks calculated using Return on Asset (ROA) and there is no significant effect of the audit committee on the financial performance of banks calculated using Net Interest Margin (NIM). The results of such research can contribute in theoretical and practical fields (banking and financial statement users, especially investors)."

"Studi ini bertujuan untuk meneliti pengaruh perkembangan teknologi melalui dua perspektif, yaitu outside fintech dan bank fintech, terhadap kinerja perbankan di Indonesia pada periode 2017 hingga 2021. Outside fintech digambarkan melalui jumlah perusahaan fintech, sedangkan bank fintech digambarkan melalui adopsi teknologi yang diproksi dengan tingkat penetrasi internet, jumlah pelanggan mobile cellular, jumlah pelanggan fixed broadband, dan tingkat penetrasi Anjungan Tunai Mandiri (ATM). Sampel penelitian adalah 47 bank umum yang tercatat di Bursa Efek Indonesia. Metode yang digunakan adalah regresi panel dinamis Generalized Method of Moments two step system. Penelitian ini menemukan bahwa jumlah perusahaan fintech berpengaruh signifikan negatif terhadap kinerja perbankan dan mampu memprediksi kinerja perbankan secara signifikan negatif. Pengaruh ini ditemukan berbeda untuk bank kecil dan besar serta untuk bank lama dan baru. Namun, pengaruh ini tidak berbeda untuk bank negara dan swasta. Penelitian ini juga menunjukkan bahwa adopsi teknologi yang diproksi dengan jumlah pelanggan mobile cellular berpengaruh signifikan positif pada kinerja perbankan. Sementara tingkat penetrasi internet, jumlah pelanggan fixed broadband, dan tingkat penetrasi ATM berpengaruh signifikan negatif pada kinerja perbankan. Uji robustness dilakukan dengan mengontrol dampak krisis keuangan akibat pandemi COVID-19 dan penggunaan metode estimasi yang berbeda. Hasilnya menunjukkan konsistensi bahwa fintech berpengaruh signifikan negatif pada kinerja perbankan.

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This study aims to analyze the effect of technological development through two perspectives, which are outside fintech and bank fintech, on banking performance in Indonesia for the period 2017 to 2021. Outside fintech is described by the number of fintech firms, whereas bank fintech is described by technology adoption proxied by internet penetration rate, mobile cellular subscriptions, fixed broadband subscriptions, and Automated Teller Machines (ATM) penetration rate. This study uses a sample of 47 banks listed on the Indonesia Stock Exchange. The method being used is dynamic panel regression Generalized Method of Moments two step system. This study finds that the number of fintech firms negatively and significantly affects and predicts bank performance. This effect is different for small banks and large banks, also for old banks and new banks. However, it is not different for state-owned banks and private banks. This study also finds that technology adoption proxied by mobile cellular subscriptions has a significant positive effect on bank performance, while internet penetration rate, fixed broadband subscriptions, and ATM penetration rate have a significant negative effect. The robustness test was carried out by controlling for the impact of the financial crisis caused by the COVID-19 pandemic and using different estimation methods. The results show the consistency that fintech has a significant negative effect on banking performance.

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"ABSTRACTPenelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh karakteristik dan rangkap jabatan komite pemantau risiko dan komite audit terhadap risiko kredit perbankan di Indonesia. Kedua komite tersebut merupakan komite di bawah dewan komisaris yang bertanggung jawab terhadap pengawasan pelaksanaan manajemen risiko bank. Karakteristik komite diukur melalui aktivitas, ukuran, keahlian kompetensi berdasarkan checklist yang dikembangkan Hermawan 2011 dengan modifikasi peraturan yang berlaku. Sampel terdiri dari bank yang terdaftar dalam Bursa Efek Indonesia selama tahun 2013 hingga 2017. Hasil dari penelitian ini membuktikan bahwa karakteristik keahlian kompetensi, baik dalam komite pemantau risiko maupun komite audit, memiliki pengaruh negatif dan signifikan terhadap risiko kredit perbankan. Penelitian ini juga membuktikan bahwa rangkap jabatan dalam komite audit dan komite pemantau risiko memiliki pengaruh positif terhadap risiko kredit, menunjukkan fokus kinerja komite. Sementara, karakteristik aktivitas dan ukuran komite audit maupun komite pemantau risiko tidak memiliki pengaruh signifikan. Lebih lanjut, melalui pengujian tambahan, karakteristik keahlian keuangan non-akuntansi memiliki pengaruh negatif terhadap risiko kredit, menunjukkan bahwa keahlian ini mampu menunjang monitoring terhadap risiko kredit.

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ABSTRACTThis research aims to provide empirical evidence regarding the effect of characteristics and overlap membership of Risk Oversight Committee and Audit Committee on Banking credit risk in Indonesia. Both of committees are committee under Board of Commissioners that responsible for monitoring credit risk. Characteristics of each committees are measured by activities, size, and expertise competence based on Hermawan 2011 and Indonesia Financial Service Authority FSA regulation. Samples are consisted of banks listed in Indonesia Stock Exchange IDX during 2013 2017. The result from this research concludes that expertise and competence of both risk oversight committee and audit committee has negative effect on bank credit risk. This research also provides empirical evidence that overlap membership on both risk oversight and audit committee has positive effect on bank credit risk, implying its detrimental effect to the committee rsquo s effectiveness. While, activities and size of both risk oversight committee and audit committee do not have significant impact on bank credit risk. Further on additional test, it rsquo s concluded that only non accounting financial expertise has negative impact on bank credit risk, implying non accounting financial expertise may enhance the understanding of risk exposure and increase monitoring effectiveness of risk oversight committee and audit committee in monitoring credit risk. "

"Penelitian ini membahas tentang pengaruh efektivitas dewan komisaris, efektivitas komite audit, dan kinerja modal intelektual terhadap probabilita kelayakan kredit. Penilaian efektivitas dewan komisaris dan komite audit dilakukan menggunakan scoring yang dikembangkan oleh Hermawan (2009) berdasarkan karakteristik- karakteristiknya yaitu independensi, aktivitas, jumlah anggota, dan kompetensi untuk dewan komisaris, serta aktivitas, jumlah anggota, dan kompetensi untuk komite audit. Kinerja modal intelektual diukur menggunakan metode VAICTM yang dikembangkan oleh Pulic (1998) dan probabilita kelayakan kredit, dilihat dari daftar perusahaan yang dinyatakan layak mendapatkan kredit menurut majalah Infobank edisi April 2011. Penelitian ini menggunakan 193 perusahaan nonkeuangan yang tercatat di BEI pada tahun 2010. Hasil dari penelitian ini yaitu tidak terdapatnya pengaruh yang signifikan pada efektivitas dewan komisaris dan komite audit terhadap probabilita kelayakan kredit perusahaan. Selain itu, juga tidak terdapat perngaruh yang signifikan dari efektivitas dewan komisaris dan komite audit dengan kinerja modal intelektual. Walaupun demikian, kinerja modal intelektual sendiri memiliki pengaruh positif dan signifikan terhadap probabilita kelayakan kredit. Selain itu, pengaruh kinerja modal intelektual tetap berpengaruh positif dan signifikan terhadap probabilita kelayakan kredit meskipun diuji secara bersama-sama dengan efektivitas dewan komisaris dan komite audit.

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The purpose of this research is to examine the effects of board of commissioner effectiveness, audit committee effectiveness, and intellectual capital performance on the probability of creditworthiness. Board of commissioner and audit committee effectiveness are assessed by using scoring method developed by Hermawan (2009). The effectiveness of board of commissioner is assessed based on its independency, activity, size, and competence. Meanwhile, audit committee effectiveness is assessed based on its activity, size, and competence. Intellectual capital performance is measured by using VAICTM, a method developed by Pulic (1998), and creditworthiness is measured based on the assessment done by Infobank Magazine April 2011. This research was using 193 samples of non- financial companies that listed at Indonesia Stock Exchange in 2010. The results of this research show that there is no significant effect of board of commissioner and audit committee effectiveness on the probability of creditworthiness. Besides, there is no significant effect of board of commissioner and audit committee effectiveness on intellectual capital performance. However, there is positive and significant effect of intellectual capital performance on the probability of creditworthiness. Moreover, there is still a positive and significant effect of intellectual capital performance on the probability of creditworthiness even though it was tested with board of commissioner and audit committee effectiveness altogether."

"Penelitian ini membahas perbedaan antara CAR dengan memperhitungkan risiko kredit dan CAR dengan memperhitungkan risiko pasar serta pengaruh kedua rasio tersebut terhadap kinerja perbankan Indonesia, khususnya pada aspek profitabilitas, efisiensi, fungsi intermediasi, dan risiko. Data dalam penelitian ini terdiri dari 124 bank umum konvensional Indonesia selama periode 2005 hingga 2010. Hasil dari penelitian ini menunjukkan bahwa CAR memiliki hubungan signifikan positif terhadap profitabilitas dan efisiensi perbankan Indonesia, namun tidak signifikan terhadap aspek fungsi intermediasi dan risiko. Selain itu, tidak terdapat perbedaan pengaruh yang signifikan antara kedua jenis rasio CAR, kecuali terhadap rasio ROE.

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The focus of this study is to analyzed the difference between CAR in respect of credit risk and CAR in respect of market risk, and the impacts of both ratio on bank?s performance, particularly on the aspects of profitability, efficiency, intermediary function, and risk. The data consists of 124 conventional commercial banks in Indonesia during period of 2005 until 2010. Results of this study indicate that CAR has significant positive impact on bank?s profitability and efficiency in Indonesia, but no significant effect on intermediary function and risk. In addition, the results show no significant difference between impacts of both type of CAR on bank?s performance, except on ROE."

"Penelitian ini dilakukan dengan tujuan untuk meneliti hubungan antara kepemilikan keluarga, kepemilikan asing, karakteristik komite audit, dan komisaris independen terhadap pengungkapan modal intelektual. Karakteristik komite audit diukur dengan ukuran komite audit dan frekuensi rapat komite audit. Penelitian dilakukan dengan menggunakan sampel dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2012-2014. Hasil penelitian menunjukkan bahwa frekuensi rapat komite audit berpengaruh positif terhadap pengungkapan modal intelektual. Sedangkan kepemilikan keluarga, kepemilikan asing, ukuran komite audit, dan komisaris independen tidak berpengaruh terhadap pengungkapan modal intelektual.

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This study was conducted to examine the relationship between family ownership, foreign ownership, size of the audit committee, the frequency of audit committee meetings, and independent directors on the disclosure of intellectual capital. The study was conducted using samples of manufacturing companies listed on Indonesia Stock Exchange in 2012-2014.

The result shows that the frequency of audit committee meetings has a positive effect on the intellectual capital disclosure. While the family ownership, foreign ownership, size of the audit committee, and independent commisioner have no effect on the intellectual capital disclosure."

"ABSTRAKTesis ini membahas pengaruh variabel proporsi dewan komisaris independen,direksi independen, dan komite audit yang merupakan mekanisme dari tata kelolaperusahaan terhadap nilai perusahaan. Penelitian ini adalah penelitian deskriptifanalitis, dengan menggunakan data sekunder yang diperoleh dari berbagai sumber.Kesimpulan dari hasil penelitian ini adalah proporsi dewan komisaris independen,direksi independen, dan komite audit, secara simultan maupun parsial tidakmempengaruhi nilai perusahaan yang diambil dari nilai PBV. Sementara variabelkontrol yang adalah ukuran perusahaan memberikan pengaruh negatif signifikanterhadap nilai perusahaan.

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ABSTRACTThe focus of this study is to investigate the effect of proportions of independentcommissioners, independent directors and audit committee which is a corporategovernance mechanism on firm value. This is an analytical descriptive research,using secondary data obtained from various sources. The conclusion of this studyis the proportion of independent commissioners, independent directors and auditcommittee, simultaneously and partially does not affect the firm value taken fromthe PBV ratio. While firm size as control variables, gives a negative significanteffect on firm value."

"Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan pemerintah, independensi Dewan Komisaris, dan efektivitas Komite Audit terhadap kinerja keuangan BUMN. Sampel penelitian ini adalah 34 BUMN yang namanya terdaftar pada situs Kementerian BUMN dan mempublikasikan Laporan Tahunan (Annual Report) untuk periode tahun 2012 hingga tahun 2014, dengan total observasi sebanyak 102 firms-years dengan data balanced panel.Hasil penelitian menunjukkan bahwa kepemilikan pemerintah memiliki pengaruh yang positif dan signifikan terhadap kinerja keuangan BUMN, sementara independensi Dewan Komisaris memiliki pengaruh negatif dan tidak signifikan terhadap kinerja keuangan BUMN, serta efektivitas Komite Audit memiliki pengaruh positif namun tidak signifikan terhadap kinerja keuangan BUMN.

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This research aims to analyze the effect of government ownership, Board of Commissioners independence, and Audit Committee effectiveness on state-owned enterprises? (SOEs/BUMNs) financial performance. Samples taken for this research are 34 BUMNs which names are listed on The Ministry of SOE?s website, all of which have published their Annual Reports for the periods starting from 2012 to 2014. There are 102 firms-years observations in total with balanced panel data.

Results show that government ownership has a positive and significant effect on BUMNs financial performance, while Board of Commissioners independence has a negative yet insignificant effect on BUMNs? financial performance, and Audit Committee effectiveness also has a positive yet insignificant effect on BUMNs? financial performance."

"Penelitian ini bertujuan untuk mengetahui pengaruh faktor-faktor industri terhadap struktur modal pada perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia selama periode tahun 2017-2021. Sampel penelitian yang digunakan dalam penelitian ini adalah 273 perusahaan dengan total observasi sebesar 1615 firm-year. Penelitian ini terdiri dari struktur modal sebagai variabel dependennya, dan industry competitiveness, industry munificence, serta industry dynamism sebagai variabel independen. Hasil penelitian menemukan adanya pengaruh signifikan negatif dari industry competitiveness dan industry dynamism terhadap struktur modal. Sedangkan, untuk industry munificence ditemukan adanya pengaruh negatif namun tidak signifikan terhadap struktur modal.

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This study aims to determine the effect of industry-specific factors on capital structure in non-financial companies listed on the Indonesia Stock Exchange during the 2017-2021 period. The research sample used in this study was 273 companies with a total observation of 1615 firm-year. This study consists of capital structure as the dependent variable, and industry competitiveness, industry munificence, and industry dynamism as independent variables. The result found that there is a negative significant effect of industry competitiveness and industry dynamism on capital structure. Meanwhile, for industry munificence, there is a negative but insignificant influence on capital structure."

"[ ABSTRAK Penelitian ini meneliti pengaruh dari karakteristik Dewan Komisaris dan komite audit terhadap performa bank. Karakteristik Dewan Komisaris dan komite audit diukur dengan menggunakan ukuran, independensi, frekuensi rapat, dan kompetensi dari Dewan Komisaris dan komite audit. Performa bank diukur dengan menggunakan tiga variabel yaitu (Return on Asset) ROA, (Net Interest Margin) NIM, dan (Non-performing Loans) NPL. Hasil penelitian menunjukkan bahwa kompetensi komite audit, ukuran Dewan Komisaris, Kompetensi Komisaris Independen di bidang perbankan mempengaruhi performa bank secara positif dan kompetensi di bidang akuntansi/keuangan secara secara negatif. Karakteristik lain dari komite audit dan Dewan Komisaris tidak memiliki pengaruh yang signifikan terhadap performa bank.

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ABSTRACT The purpose of this research is to investigate the influence of the characteristics of audit committee and board of commissioner (BOC) on bank performance. The characteristics include size, independence, meetings frequency, and competence of audit committee and BOC. This research used three variable to measure bank performance which are ROA, NIM, and NPL. The research found that audit committee competence, size of BOC, independent BOC competence in banking have a positive significant relationship and independent BOC competence in accounting/finance have a negative significant relationship with bank performance. Meanwhile, other characteristics do not have a significant impact on bank performance.;The purpose of this research is to investigate the influence of the characteristics of audit committee and board of commissioner (BOC) on bank performance. The characteristics include size, independence, meetings frequency, and competence of audit committee and BOC. This research used three variable to measure bank performance which are ROA, NIM, and NPL. The research found that audit committee competence, size of BOC, independent BOC competence in banking have a positive significant relationship and independent BOC competence in accounting/finance have a negative significant relationship with bank performance. Meanwhile, other characteristics do not have a significant impact on bank performance.;The purpose of this research is to investigate the influence of the characteristics of audit committee and board of commissioner (BOC) on bank performance. The characteristics include size, independence, meetings frequency, and competence of audit committee and BOC. This research used three variable to measure bank performance which are ROA, NIM, and NPL. The research found that audit committee competence, size of BOC, independent BOC competence in banking have a positive significant relationship and independent BOC competence in accounting/finance have a negative significant relationship with bank performance. Meanwhile, other characteristics do not have a significant impact on bank performance., The purpose of this research is to investigate the influence of the characteristics of audit committee and board of commissioner (BOC) on bank performance. The characteristics include size, independence, meetings frequency, and competence of audit committee and BOC. This research used three variable to measure bank performance which are ROA, NIM, and NPL. The research found that audit committee competence, size of BOC, independent BOC competence in banking have a positive significant relationship and independent BOC competence in accounting/finance have a negative significant relationship with bank performance. Meanwhile, other characteristics do not have a significant impact on bank performance.]"