ANALISIS KUALITAS PENERAPAN GOOD CORPORATE GOVERNANCE DAN KINERJA PT BANK MANDIRI (PERSERO) TBK

Authors

  • Elvis Ronald Sumanti Program Pendidikan Profesi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi Manado
  • Agus Tony Poputra Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi Manado

DOI:

https://doi.org/10.32400/ja.4937.3.1.2014.14-22

Abstract

ABSTRAK

 

Tujuan dari laporan akhir ini adalah untuk menganalisis kualitas penerapan Good Corporate Governance dan kinerja PT Bank Mandiri (Persero) Tbk dengan menggunakan rasio CAMEL. Hasil penelitian ini adalah (i) kualitas penerapan GCG masih berada pada kategori sangat baik walaupun ada penurunan dibanding tahun 2011 (ii) Capital Quality mengalami peningkatan (iii) Asset Quality mengindikasikan adanyakenaikan resiko tapi dapat ditangani dengan baik (iv) Management Quality mengalami peningkatan dalam efisiensi biaya (v) Earnings Quality mengalami peningkatan seperti yang diukur dengan ROA dan ROE (vi) Liquidity berpotensi mengalami gangguan karena adanya kenaikan LDR, tapi potensi masalah telah ditangani dengan baik (vii) Secara keseluruhan kinerja perusahaan yang digambarkan oleh rasio CAMEL pada 2012 mengalami peningkatan dibandingkan tahun 2011.

 

Kata Kunci: Good Corporate Governance, CAMEL, rasio kecukupan modal, rasio kredit yang diberikan terhadap aset produktif, rasio kredit bermasalah, rasio imbal hasil rata-rata aset, rasio imbal hasil rata-rata ekuitas, rasio biaya operasional terhadap pendapatan operasional, loan to deposit ratio

 

ABSTACT

 

This final report aims to analyze the quality of Good Corporate Governance implementation and performance of PT Bank Mandiri (Persero) Tbk by using CAMEL ratio. The findings are (i) GCG implementation quality is still categorized as very good regardless of the slight decline in its composite value (ii) capital adequacy has increased (iii) asset quality indicates an increasing risk yet manageable (iv) management quality shows improvement in cost efficiency (v) earnings quality has shown improvement as proxied by ROA and ROE (vi) liquidity poses a potential problem as LDR rises. Nevertheless, company could manage the risk well. Overall, the bank performance in 2012 is better than 2011 as measured by CAMEL ratios.

 

Keywords: Good Corporate Governance, CAMEL, capital adequacy ratio, loan to productive asset ratio, nonperforming loan ratio, return on asset, return on equity, operational cost to operational revenua ratio, loan to deposit ratio

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Published

2014-06-23

Issue

Vol. 3 No. 1 (2014): Accountability

Section

Articles

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