Kinerja Bank Badan Usaha Milik Negara Sebelum dan Sesudah Peluncuran Danantara
Keywords:
Performance, Bank, Danantara, BUMN.
Abstract
This study aims to examine the differences in performance of state-owned banks incorporated into Danantara before and after the launch of Danantara. Bank performance is measured using ROA and ROE. This study uses a quantitative approach with the mean difference test method and is processed using Ms Excel. The data in this study consists of three banks incorporated into Danantara: Bank Mandiri, Bank BRI, and Bank BNI. The results show that the performance of state-owned banks after the launch of Danantara is better compared to the previous period. It can be concluded that the results of this study support the stakeholder theory.
References
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Assenga, M. P., Aly, D., & Hussainey, K. (2018). The impact of board characteristics on the financial performance of Tanzanian firms. Corporate Governance: The International Journal of Business in Society, 18(6), 1089–1106. https://doi.org/10.1108/CG-09-2016-0174
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Duppati, G. R., Scrimgeour, F., & Sune, A. (2019). Relevance of corporate boards in driving performance in the period that covers financial crisis. Corporate Governance: The International Journal of Business in Society, 19(2), 321–338. https://doi.org/10.1108/CG-11-2016-0204
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Harymawan, I., Agustia, D., Nasih, M., Inayati, A., & Nowland, J. (2020). Remuneration committees, executive remuneration, and firm performance in Indonesia. Heliyon, 6(2), e03452. https://doi.org/10.1016/j.heliyon.2020.e03452
Li, M., & Roberts, H. (2018). Does mandated independence improve firm performance? Evidence from New Zealand. Pacific Accounting Review, 30(1), 92–109. https://doi.org/10.1108/PAR-01-2017-0004
Mahajan, R., Lim, W. M., Sareen, M., Kumar, S., & Panwar, R. (2023). Stakeholder theory. Journal of Business Research, 166, 114104. https://doi.org/10.1016/j.jbusres.2023.114104
Merendino, A., & Melville, R. (2019). The board of directors and firm performance: Empirical evidence from listed companies. Corporate Governance: The International Journal of Business in Society, 19(3), 508–551. https://doi.org/10.1108/CG-06-2018-0211
Qonita, A., Zanaria, Y., & Sari, G. P. (2023). Pengaruh Komisaris Independen, Intellectual Capital, Pertumbuhan Penjualan, dan Umur Perusahaan Terhadap Kinerja Keuangan. Expensive: Jurnal Akuntansi dan Keuangan, 2(3), 313–321. https://doi.org/10.24127/exclusive.v2i3.4726
Shawtari, F. A. M. (2018). Ownership type, bank models, and bank performance: The case of the Yemeni banking sector. International Journal of Productivity and Performance Management, 67(8), 1271–1289. https://doi.org/10.1108/IJPPM-01-2018-0029
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Aslam, E., Haron, R., & Tahir, M. N. (2019). How director remuneration impacts firm performance: An empirical analysis of executive director remuneration in Pakistan. Borsa Istanbul Review, 19(2), 186–196. https://doi.org/10.1016/j.bir.2019.01.003
Assenga, M. P., Aly, D., & Hussainey, K. (2018). The impact of board characteristics on the financial performance of Tanzanian firms. Corporate Governance: The International Journal of Business in Society, 18(6), 1089–1106. https://doi.org/10.1108/CG-09-2016-0174
Aviliani, I. V., Nusantoro, J., & Rahayu, S. R. (2025). Analisis Economic Value Added (Eva), Profitabilitas, dan Market Value Added (MVA)sebagai Alat Ukur Financial Performance. Jurnal Akuntansi Expensive, 4(3), 315–327.
Duppati, G. R., Scrimgeour, F., & Sune, A. (2019). Relevance of corporate boards in driving performance in the period that covers financial crisis. Corporate Governance: The International Journal of Business in Society, 19(2), 321–338. https://doi.org/10.1108/CG-11-2016-0204
Freeman, R. Edward & Mc Vea, John. (1984). A Stakeholder Approach to Strategic Management. Darden Graduate School of Business Administration University of Virginia.
Gupta, N., & Mahakud, J. (2020). Ownership, bank size, capitalization and bank performance: Evidence from India. Cogent Economics & Finance, 8(1), 1808282. https://doi.org/10.1080/23322039.2020.1808282
Harymawan, I., Agustia, D., Nasih, M., Inayati, A., & Nowland, J. (2020). Remuneration committees, executive remuneration, and firm performance in Indonesia. Heliyon, 6(2), e03452. https://doi.org/10.1016/j.heliyon.2020.e03452
Li, M., & Roberts, H. (2018). Does mandated independence improve firm performance? Evidence from New Zealand. Pacific Accounting Review, 30(1), 92–109. https://doi.org/10.1108/PAR-01-2017-0004
Mahajan, R., Lim, W. M., Sareen, M., Kumar, S., & Panwar, R. (2023). Stakeholder theory. Journal of Business Research, 166, 114104. https://doi.org/10.1016/j.jbusres.2023.114104
Merendino, A., & Melville, R. (2019). The board of directors and firm performance: Empirical evidence from listed companies. Corporate Governance: The International Journal of Business in Society, 19(3), 508–551. https://doi.org/10.1108/CG-06-2018-0211
Qonita, A., Zanaria, Y., & Sari, G. P. (2023). Pengaruh Komisaris Independen, Intellectual Capital, Pertumbuhan Penjualan, dan Umur Perusahaan Terhadap Kinerja Keuangan. Expensive: Jurnal Akuntansi dan Keuangan, 2(3), 313–321. https://doi.org/10.24127/exclusive.v2i3.4726
Shawtari, F. A. M. (2018). Ownership type, bank models, and bank performance: The case of the Yemeni banking sector. International Journal of Productivity and Performance Management, 67(8), 1271–1289. https://doi.org/10.1108/IJPPM-01-2018-0029
Zuni Barokah. (2013). An Analysis of Corporate Related-Party Diclosure in The Asia-Pacific Region [The School of Accountancy Faculty of Business Queensland University of Technology]. https://eprints.qut.edu.au/60847/1/Zuni_Barokah_Thesis.pdf
Published
2026-01-30
How to Cite
Widyaningsih, H. (2026). Kinerja Bank Badan Usaha Milik Negara Sebelum dan Sesudah Peluncuran Danantara. Expensive: Jurnal Akuntansi Dan Keuangan, 5(1), 35-40. https://doi.org/10.24127/exclusive.v5i1.11147
Section
Articles
