Evaluation of GCG Implementation in The Process of Analyzing Financial Performance at PT Bank DBS Indonesia

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.

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Publication Details

Journal
Zenodo (CERN European Organization for Nuclear Research)
Published
2025-07-04
DOI
https://doi.org/10.5281/zenodo.15804246
Primary Topic
Financial Literacy and Behavior
Type
article
Field-Weighted Citation Impact
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article

Evaluation of GCG Implementation in The Process of Analyzing Financial Performance at PT Bank DBS Indonesia

Zenodo (CERN European Organization for Nuclear Research)
Financial Literacy and Behavior
article

Evaluation of GCG Implementation in The Process of Analyzing Financial Performance at PT Bank DBS Indonesia

article en

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.

Zenodo (CERN European Organization for Nuclear Research)
Universitas Pembangunan Panca Budi Medan (ID)
Openalex Percentile: Top 41%
Financial Literacy and Behavior
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