Good Corporate Governance And Bank Performance : A Balanced Scorecard Approach
Abstract
Kinerja merupakan gambaran dari pencapaian pelaksanaan suatu kegiatan dalam mewujudkan tujuan perusahaan. Dalam menjalankan kegiatan usahanya bank dituntut untuk selalu berada dalam kinerja yang baik dan keadaaan yang sehat. Bank yang sehat akan menumbuhkan kepercayaan masyarakat. Berdasarkan hasil pengolahan data kinerja dan rasio keuangan perbankan nasional yang diambil langsung dari situs resmi Otoritas Jasa Keuangan dalam lima tahun terakhir dapat dilihat bahwa terdapat indikator-indikator dengan tren yang tidak stabil seperti Laba, ROA dan ROE. Demikian pula yang terjadi pada PT. Bank Pembangunan Daerah Jawa Barat & Banten, Tbk. dengan call name bank bjb. Berdasarkan data balanced scorecard (BSC) yang menunjukan index kinerja kantor cabang bank bjb tahun 2012-2017 dapat dilihat bahwa kinerja dari setiap kantor cabang fluktuatif dari tahun ke tahun. Permasalahan mengenai kinerja bank bjb selaras dengan data statistik good corporate governance (GCG) yang dikeluarkan oleh LPPI (2018). Berdasarkan data perbandingan rata-rata masing-masing bank terhadap BUKU 3 dan Standar Industri, terlihat bahwa nilai GCG dari bank bjb masih berada di atas rata-rata nilai GCG dari bank kelompok BUKU 3 dan standar industri. Penelitian ini bertujuan untuk mempelajari hubungan antara GCG dengan kinerja bank menggunakan pendekatan BSC. Metode penelitian yang digunakan adalah metode explanatory survey. Data diambil dari 65 objek penelitian dalam bentuk data primer maupun data sekunder menggunakan kuisioner yang akan diolah melalui analisis regresi linier berganda menggunakan SPSS. Temuan yang dihasilkan menunjukkan bahwa GCG mempunyai pengaruh terhadap kinerja bank bjb. Jika diimplementasikan dengan baik, maka GCG akan menjadi salah satu komponen yang berpengaruh terhadap kinerja bank khususnya dalam meningkatkan pencapaian BSC.
Keywords: Good Corporate Governance, Bank Performance, Balanced Scorecard
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DOI: https://doi.org/10.17509/jrak.v6i3.14873
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