DETERMINASI PROFITABILITAS BANK MELALUI CORPORATE GOVERNANCE, FAKTOR SPESIFIK BANK, DAN MAKRO EKONOMI
Keywords:
Profitabilitas, Corporate Governance, Karakteristik Spesifik Bank, Makro EkonomiAbstract
Penelitian ini mengkaji dampak corporate governance yang terdiri dewan direksi, dewan komisaris, dan komite audit. Faktor spesifik bank yang terdiri modal, kredit, deposito, dan biaya. Faktor makro ekonomi yang terdiri pertumbuhan ekonomi dan suku bunga riil terhadap profitabilitas bank yang terdaftar di Bursa Efek Indonesia pada periode 2014-2021. Penelitian ini menggunakan data sekunder dari laporan tahunan 18 bank umum konvensional, penelitian ini menerapkan tiga model regresi data panel: Common Effect Model, Fixed Effect Model, dan Random Effects Model. Hasil penelitian menunjukkan bahwa dewan direksi memiliki pengaruh positif dan signifikan terhadap profitabilitas bank, sementara dewan komisaris memiliki pengaruh negatif dan signifikan. Pengaruh Komite Audit bersifat negatif tetapi tidak signifikan. Dalam konteks spesifik bank, kecukupan modal dan kredit yang diberikan memiliki pengaruh positif dan signifikan terhadap profitabilitas, sementara deposito memiliki pengaruh negatif namun tidak signifikan. Manajemen biaya berperan penting dalam meningkatkan profitabilitas perusahaan. Dari sudut pandang makroekonomi, pertumbuhan ekonomi tidak berpengaruh secara signifikan, namun suku bunga riil memiliki dampak negatif dan signifikan terhadap profitabilitas bank. Penelitian ini merekomendasikan perusahaan untuk meningkatkan tata kelola dan kemampuan dewan direksi, serta menambahkan variabel kontrol yang relevan dalam penelitian mendatang. Temuan ini berdampak secara teoritis dan manajerial, terutama dalam pemahaman pengaruh corporate governance dan faktor terkait terhadap kinerja bank di Indonesia.
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