Evaluation of GCG Implementation in The Process of Analyzing Financial Performance at PT Bank DBS Indonesia
Year: 2025
Type: article
Study design: Observational Study
Abstract: This research seeks to explore and assess the impact of GCG principles on the financial performance of Bank DBS Indonesia. The research used a saturated sampling technique, involving 47 employees who were willing to participate. Data obtained through questionnaires and interviews. The questionnaire responses were measured using a interval scale. Path analysis methods were employed for data processing using SMART-PLS 4. The research results prove that Financial performance is positively and significantly influenced by transparency of PT Bank DBS Indonesia, Medan Branch. Similarly, accountability has a significant and positive impact, as does Social Responsibility. Conversely, independence and fairness do not exhibit a significant impact on the financial performance of the bank's management. The implications of these findings suggest that the implementation of good corporate governance principles—specifically transparency, accountability, and responsibility—positively influences company performance and should be continuously improved. However, Independence and Fairness require further evaluation to enhance their contribution to financial performance.
Authors: Magister Akuntansi, Universitas Pembangunan Panca Budi, Helvira Ariani Nasution, Rahima Purba, Magister Akuntansi, Universitas Pembangunan Panca Budi, Nina Andriany Nasution, Magister Akuntansi, Universitas Pembangunan Panca Budi
Institution: Universitas Pembangunan Panca Budi Medan
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W4412043266