PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022–2025
Kata Kunci:
Audit Committee, Board Of Commissioners, Board Of Directors, Good Corporate Governance, Non-Performing LoanAbstrak
This study examines the influence of Good Corporate Governance (GCG) mechanisms — specifically Board of Commissioners, Board of Directors, and Audit Committee on Non-Performing Loan (NPL) ratios in BUKU 3 banking companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2025. Using purposive sampling, ten banking companies were selected as samples, generating 40 observations. The study employs multiple linear regression analysis. The results show that the Board of Commissioners has a significant negative effect on NPL (β = -0.984; sig. 0.006). The Board of Directors has a significant positive effect on NPL (β = 1.275; sig. 0.012). The Audit Committee shows a positive but statistically insignificant effect on NPL (β = 0.318; sig. 0.221). Simultaneously, all three variables significantly explain NPL variation (F-sig. = 0.038), with an Adjusted R-square of 32.7%. These findings provide empirical evidence that GCG structure influences credit quality management in the Indonesian banking sector.
