Name : I Wayan Tresna Suwardiana

NIM : 2107531194

Abstract
The purpose of this study to determine the effect of the application of Good
Corporate Governance (GCG) on financial performance as measured by the ratio
of Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Return on
Assets (ROA), Return on Equity (ROE), Net Income Margin (NIM), Financing
Deposits ratio (FDR), and the ratio of Operating Expenses and Operating Income
(ROA) at the Islamic Banks. The study population was the whole Islamic Banks
that have implemented GCG according to the rules of Bank Indonesia. This
research is associative to see the relationship between the variables of one
another. The data used are secondary data from the annual report and corporate
governance report published by respectively Islamic Banks 2010-2016 period.
Samples collected are 10 Islamic banks by the number N = 60. The results showed
that the application of GCG is based on data collected had an average of 1:55 to
2:20 that enter into the category of "Good". This means that the quality of GCG
implementation in accordance with the BUS 11 indicators that have been set by
Bank Indonesia. The results of the t test (partial test) showed that the quality of
GCG implementation significant positive effect on the CAR, NPF and ROA. The
quality of GCG implementation negatively affects the ROA and ROE
significantly. While the statistical test results apparently GCG implementation
does not affect the performance ratio of NIM and FDR.

Keyword : Good corporate governance, capital adequacy ratio, non performing

financing, return on assets, return on equity
The Name Of The Journal : Al-Tijary. Jurnal Ekonomi dan Bisnis Islam
Volume : Vol. 2
Page : Pages 55 – 76
Tittle : Pengaruh Kualitas Penerapan Good Corporate Governance
(GCG) terhadap Kinerja Keuangan pada Bank Umum Syariah di
Indonesia (Periode 2010-2015)
Author/s : Angrum Pratiwi
The purpose of research : The purpose of this study to determine the effect of the
application of Good Corporate Governance (GCG) on financial
performance as measured by the ratio of Capital Adequacy Ratio
(CAR), Non Performing Financing (NPF), Return on Assets
(ROA), Return on Equity (ROE), Net Income Margin (NIM),
Financing Deposits ratio (FDR), and the ratio of Operating
Expenses and Operating Income (ROA) at the Islamic Banks.
The method of research : The study population was the whole Islamic Banks that have
implemented GCG according to the rules of Bank Indonesia.
This research is associative to see the relationship between the
variables of one another. The data used are secondary data from
the annual report and corporate governance report published by
respectively Islamic Banks 2010-2016 period. Samples collected
are 10 Islamic banks by the number N = 60.
The finding of the research : The results showed that the application of GCG is based on data
collected had an average of 1:55 to 2:20 that enter into the
category of "Good". This means that the quality of GCG
implementation in accordance with the BUS 11 indicators that
have been set by Bank Indonesia. The results of the t test (partial
test) showed that the quality of GCG implementation significant
positive effect on the CAR, NPF and ROA. The quality of GCG
implementation negatively affects the ROA and ROE
significantly. While the statistical test results apparently GCG
implementation does not affect the performance ratio of NIM
and FDR
The keywords : Good corporate governance, capital adequacy ratio, non
performing financing, return on assets, return on equity