PENGARUH KUALITAS GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN LIKUIDITAS TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN (Studi Empiris Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2020-2023)

Abstract

This study aims to analyze the influence of Good Corporate Governance (GCG), firm size, and liquidity on the financial performance of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2023 period. GCG is measured using the Self-Assessment score, firm size is represented by total assets, and liquidity is assessed using the Cash Ratio (CR). Financial performance is measured by Return on Assets (ROA).

The data in this study were analyzed using a quantitative method with a multiple regression approach. This approach examines the relationship between independent variables (GCG, firm size, and liquidity) and the dependent variable (ROA). Secondary data were obtained from the annual reports of banking companies published on the Indonesia Stock Exchange during the study period.

The results show that Good Corporate Governance has a positive but not significant effect on financial performance. Conversely, firm size and liquidity have a significant impact on Return on Assets. These findings suggest that effective management of assets and liquidity are key factors in enhancing financial performance, although the implementation of good governance remains important as part of a long-term strategy.