Analisis Good Corporate Governance (GCG) Dan Biaya Utang Dalam Ekonomi Syariah (Bank Umum Syariah Tahun 2015-2018)

Authors

  • Anas Malik

DOI:

https://doi.org/10.32332/adzkiya.v8i02.2462

Keywords:

Good Corporate Governance (GCG), Cost Debt

Abstract

The effective interest rate that must be paid to creditors is often referred to as the cost of debt or the cost of debt. The right decision must be made by a manager in determining the cost of debt. if the debt is too large, it will result in an increase in interest costs which will have an impact on the soundness of the Bank. So that the implementation of corporate governance is then considered as the best management in decision making by managers and company management effectively and efficiently and in other ways to reduce the level of information asymmetry between company stakeholders. The main problem in this study is whether Good Corporate Governance (GCG) has an influence on the cost of debt in the view of Islamic economics. This study aims to determine whether the composite value on the GCG self-assessment report has an influence on the cost of debt and how Good Corporate Governance (GCG) and the cost of debt are in the perspective of Islamic economics. The value of the tcount is 1.277 and the significance value is 0.207, indicating that the results of the hypothesis test in the independent variable do not significantly affect the dependent variable on the cost of debt.

References

Louis E. Boone, David. L. Kurtz, Pengantar Bisnis Jilid 1, (Jakarta: Penerbit Erlangga,)
Adrian Sutedi, Good Corporate Governance, (Jakarta : Sinar Grafika, 2012)
Eissenhardt, Kathleen M, 1989 , Agency Theory : An Assessment and Review, Academy of Management Review, Vol. 14, No. 1, h. 57-74.
Hamdani, Good Corporate Governance (GCG) Tinjauan Etika dalam Praktik Ekonomi dan Bisnis,(Jakarta: Penerbit Mitra Wacana Media, 2016)
Https://www.knkg-indonesia.org Website resmi KNKG diakses pada Rabu, 23 Oktober 2019
Jensen, Michael M., dan Meckling , , Theory of The Firm : Managerial (William H, 1976)
Joni Emrizon, Prinsip-prinsip Good Corporate Governance, (Yogyakarta : Genta Pres. 2016)
M. Syafi’i Antonio, Dasar- Dasar Manajemen Bank Syariah, (Jakarta: Pustaka Alfabeta, cet ke-4, 2006),
Muhammad, Manajemen Dana Bank Syariah (Jakarta: Rajawali Pers, 2014)
Najmudin, Manajemen Keuangan dan Aktualisasi Syar’iyyah Modern, (Yogyakarta : CV. Andi Offset, 2011)
Novi Widiyanti Wulandari., Corporate Governance dalam Pandangan Islam: Sebuah Konsep Altertantif dalam Penerapan Good Corporate Governance (GCG). (Universitas Jember : 2009)
Prinsip Dasar Pedoman Good Corporate Governance Perbankan Indonesia diterbitkan oleh Komite Nasional Kebijakan Governance Tahun 2012.
R. A. Fisher (1925). Statistical Methods for Research Workers, (Edinburgh: Oliver and Boyd, 1925)
Sofia Prima Dewi, Jeffry Setiadi Chandra, 2016, “Pengaruh Pengungkapan Sukarela, Asimetri Informasi, dan Manajemen Laba Terhadap Cost of Equity Capital Pada Perusahaan Manufaktur”, Jurnal Bisnis dan Akuntansi, Vol. 18, No. 1, h. 25-32.
Suharso, dkk, Kamus Besar Bahasa Indonesia Edisi Lux, (Semarang : CV.Widya Karya)
Surat Edaran Bank Indonesia No. 12/13/DPbS/ 2010
Undang-Undang Nomor 10 Tahun 1998 Pasal 1 tentang Perbankan.
Wibowo, E, Implementasi Good Corporate Governance di Indonesia, Jurnal Ekonomi dan Kewirausahaan, Vol. 10, No. 2, 2010
Wulandari, Anis, 2010, “Menggagas Konsep Corporate Governance dalam Konstruksi 2000)

Downloads

Published

2021-02-15