Corporate Governance dan Kinerja Bank Pembiayaan Rakyat Syariah di Yogyakarta

Abstract

This study aims to examine the effect of corporate governance (CG on the financial performance of Islamic rural banks (BPRS) in Yogyakarta. This study uses purposive sampling technique with total final sample of six BPRS. BPRS financial performance is measured using the ratio of NPF, CAR, FDR and ROA. CG is proxied using the size of the board of directors, the size of the board of commissioners, and managerial ownership. The results in this study indicate that the size of the board of directors has no effect on financial performance of BPRS, while the size of the board of commissioners has an effect on financial performance of BPRS. In addition, managerial ownership has no effect on NPF and FDR, but has an effect on CAR and ROA.