AKUNTABEL 18 (2), 2021 191-199 http://journal.feb.unmul.ac.id/index.php/AKUNTABEL Copyright@2021; Akuntabel - pISSN: 0216-7743 - eISSN: 2528-1135 191 Pengaruh good corporate governance dan loan to deposit ratio terhadap kinerja keuangan Dessy Ambarwati 1* , Kartika Hendra Titisari 2 , Purnama Siddi 3 1,2,3 Fakultas Ekonomi Universitas Islam Batik Surakarta, Jawa Tengah. *1 Email: ambarwatidessy27@gmail.com Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh good corporate governancedan loan to deposit ratio terhadap kinerja keuangan. Pengaruh good corporate governance yang digunakan dalam penelitian ini adalah dewan direksi, dewan komisaris, komisaris independen, komite audit dan loan to deposit ratio terhadap kinerja keuangan. Kinerja keuangan dalam penelitian ini diukur dengan Return on Asset (ROA). Populasi penelitian ini adalah perusahaan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode tahun 2017- 2019. Pengambilan sampel menggunakan teknik purposive sampling sehingga didapatkan sampel sebanyak 30 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Jenis data yang digunakan yaitu data sekunder. Metode penelitian ini menggunakan penelitian kuantitatif. Metode analisis yang digunakan adalah uji statistik deskriptif, uji normlitas, uji heteroskedastisitas , uji multikolinearitas, uji autokolerasi dan uji regresi linier berganda.Hasil penelitian ini menunjukan bahwa dewan direksi berpengaruh terhadap kinerja keuangan, sedangkan dewan komisaris, komisaris independen, komite audit dan loan to deposit ratio tidak berpengaruh terhadap kinerja keuangan. Kata Kunci: Good corporate governance; loan to deposit ratio; kinerja keuangan Pengaruh good corporate governance dan loan to deposit ratio terhadap kinerja keuangan Abstract This study aims to see the good influence of the government, the ratio of loans to deposits on financial performance. The effect of good corporate governance used in this study is the board of directors, the board of commissioners, the independent commissioner, the audit committee and the loan to deposit ratio on financial performance. Financial performance in this study is measured by Return on Assets (ROA). The population of this research is banking companies listed on the Indonesia Stock Exchange for the period 2017-2019. Sampling using purposive sampling technique in order to obtain a sample of 30 banking companies listed on the Indonesia Stock Exchange. The type of data used is secondary data. The research method uses quantitative research. The analysis method used is descriptive statistical test, normality test, heteroscedasticity test, multicollinearity test, autocoleration test and multiple linear regression. The results of this study indicate that the board of directors has an effect on financial performance, while the board of commissioners, independent commissioners, audit committee and loans to deposit ratio has no effect on financial performance. Keywords: Good corporate governance; loan to deposit ratio; financial performance brought to you by CORE View metadata, citation and similar papers at core.ac.uk provided by eJournal FEB Unmul (Fakultas Ekonomi dan Bisnis Universitas Mulawarman) / Journals of...