KnE Social Sciences

Published date: Aug 18 2019

Journal Title: KnE Social Sciences

Issue title: FGIC 2nd Conference on Governance and Integrity 2019

Pages: 1102–1114

DOI: 10.18502/kss.v3i22.5114

Tri Gunarsihtrigunarsih@uty.ac.idUniversitas Teknologi Yogyakarta, Siliwangi Street, North Ring Road, Sleman, D.I.Y., Indonesia

Setiyono .Universitas Teknologi Yogyakarta, Siliwangi Street, North Ring Road, Sleman, D.I.Y., Indonesia

Fran SayektiUniversitas Teknologi Yogyakarta, Siliwangi Street, North Ring Road, Sleman, D.I.Y., Indonesia

Tamas NovakBudapest Business School, H-1051 Budapest, Marko Street 29-31, Hungary

This study aims to analyze Risk Profile, Good Corporate Governance, Earning, and Capital (RGEC), Sustainability Reporting (SR) and financial performance (ROE and TQ) of the listed banks in the IDX. This research implements correlation and regression analysis. Base on data samples of 12 banks in 2013-2017, the results of this study show that GCG and RGEC positively correlated to performance (ROE and TQ), but there is no correlation between SR and performance. The regression analysis shows that risk profile (LDR), GCG, and Earning / rentability (ROA) are statistically significant influence ROE but only NPL and GCG that influence TQ while SR is not significant, both to ROE and TQ. These findings support the arguments that the better the RGEC, the higher the financial performance. Subject to data limitation of SR, this study could not give empirical evidence that the better the SR, the higher the firm performance.