PERBEDAAN KINERJA KEUANGAN PERBANKAN SEBELUM DAN SESUDAH PENERAPAN GOOD CORPORATE GOVERNANCE (GCG) STUDI KASUS PADA BANK SYARIAH MANDIRI

Abstract

Good Corporate Governance is a system that organizes, manages and supervises the process of business control to increase the performance of the organization proportionally, as well as a form of attention to stakeholders, employees, creditors, and the surrounding community. The implementation of Good Corporate Governance can improve the company  performance through the creation of better decision-making process, facilitate the acquisition of financing cheaper funds which ultimately increases the corporate value and increase the shareholders.This study aims to compare the financial performance of Bank Syariah Mandiri before and after the implementation of good corporate governance. This research is included in the type of applied research with a comparative approach. The used  analyzer in this reseach is Paired Sample T Test. The test results show that there is no difference of performance before and after the implementation of good corporate governance seen from profitability ratio and Non Performing Finance. While seen from the ratio of liquidity and solvency there are significant performance differences before and after the implementation of good corporate governance.   Keywords: GCG, Profitability, Liquidity, Solvency, Non Performing Finance.