scholarly journals The effect of corporate governance and firm size on company�s financial performance

2016 ◽  
Vol 5 (1) ◽  
pp. 63
Author(s):  
Richy Sugiono Agus Budiyanto ◽  
Gunasti Hudiwinarsih
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Purposive Sampling ◽  
Good Corporate Governance ◽  
To Come

The company's financial performance is very important, as one of the ways that can be done by the company's management, to meet the obligations of the parties concerned in achieving the vision and mission of the company. Good Corporate governance is one way to make the company more optimal in achieving the goals of the company. Based on the Corporate Governance Perception Index, some companies are included in the CGPI ratings with the category of very reliable and reliable. This will bring more investors to come so that the companies can develop into bigger investment with funds provided by the investors. As such, the research aims to test the effect of good corporate governance, as measured by CGPI score and firm size on the companys financial performance, con-sisting of profitability, leverage, and liquidity. This research is using purposive sampling method to select all the population, i.e. companies included in the CGPI ratings with the category of very reliable and reliable, and listed in Indonesia Stock Exchange period 2010-2013. There are 59 companies used as the samples in this study. The results of the analysis show that good corporate governance affects profitability and leverage, but it does not affect liquidity. While, firm size affects profitability, leverage, and liquidity

scholarly journals Effect of Corporate Governance and Corporate Social Responsibility on Financial Performance

2020 ◽  
Vol 8 (2) ◽  
Author(s):  
Indah Maha Sari ◽  
Rita Anugrah ◽  
Azwir Nasir
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Purposive Sampling ◽  
Market Capitalization ◽  
Corporate Social

This research was conducted to find out effect of independent commissioner, audit committee, and corporate social responsibility on financial performance at Index Kompas 100  in in Indonesia Stock Exchange period 2016-2018. Index Kompas 100 company has high market capitalization value, so it is suitable for use as a population. Samples were determined using the purposive sampling method. Research using multiple linear analyses. This research prove that independent commissioner, audit committee, corporate social responsibility have a influence on  financial performance.

scholarly journals Corporate Governance to Prevent Financial Distress Evidence from Corporate Governance Perceptions Index of Indonesian Companies

2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Teti Rahmawati ◽  
Yana Hendriyana
Keyword(s):  
Corporate Governance ◽  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Company Size ◽  
Purposive Sampling ◽  
Good Corporate Governance ◽  
Unobserved Variables

This study aims to determine the influence of Good Corporate Governance (GCG), Company Size, Liquidity, and Rentability on Financial Distress of companies listed on Corporate Governance Perception Index (CGPI) partially and simultaneously. �The population of this research is companies listed on the Indonesian Stock Exchange (BEI) and Corporate Governance Perception ranks starting from 2013 to 2016. Based on the criteria above, 59 companies are selected. The sampling of this research is taken by using purposive sampling method from the population with a target of several considerations. The result shows that Good Corporate Governance does not significantly influence Financial Distress, Company Size negatively affects Financial Distress, Liquidity positively affects Financial Distress, and Rentability positively affects Financial Distress.� Good Corporate Governance, Company Size, Liquidity, and Rentability partially influence Financial Distress with coefficient determination is 92,25% while 2,75% is explained by other unobserved variables in outside the model.

scholarly journals The Role of Financial Performance in Mediating The Effect of Good Corporate Governance on Financial Distress

2019 ◽  
Vol 15 (1) ◽  
pp. 34-47 ◽  
Author(s):  
Ratieh Widhiastuti ◽  
Ahmad Nurkhin ◽  
Nurdian Susilowati
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Financial Distress ◽  
Negative Impact ◽  
Stock Exchange ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Financial Difficulties ◽  
Good Corporate Governance

AbstractThis research aims to study the effect of good corporate governance on financial distress directly and mediated by financial performance. The study population was a manufacturing company listed on the Indonesia Stock Exchange (IDX) in 2016. The study sample was determined using the purposive sampling method, which produced 137 companies that met the requirements. The research data uses secondary data in the form of financial statements and annual reports of manufacturing companies obtained through the Indonesia Stock Exchange website. The analytical tool to test the research hypothesis is Analysis of Moment Structures (AMOS). The results of the study show that there is no direct and indirect impact on corporate governance to financial difficulties; while financial performance has a negative impact on financial difficulties. Keywords: Financial Performance, Good Corporate Governance, Financial DistressPeran Financial Performance dalam Memediasi Pengaruh Good Corporate Governance Terhadap Financial DistressAbstrakTujuan penelitian ini adalah untuk mengetahui pengaruh good corporate governance terhadap financial distress baik secara langsung maupun dengan dimediasi oleh financial performance. Populasi penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2016. Sampel penelitian ditentukan dengan menggunakan metode purposive sampling, yang menghasilkan 137 perusahaan yang memenuhi syarat. Data penelitian menggunakan data sekunder berupa laporan keuangan dan annual report perusahaan manufaktur yang diperoleh melalui website Indonesia Stock Exchange. Alat analisis untuk menguji hipotesis penelitian yaitu Analysis of Moment Structures (AMOS). Hasil penelitian menunjukkan good corporate governance tidak berpengaruh baik secara langsung maupun tidak langsung terhadap financial distress; sedangkan financial performance berpengaruh negatif signifikan terhadap financial distress. Kata kunci: Financial Performance, Good Corporate Governance, Financial Distress 

scholarly journals PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP PROFITABILITAS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2009-2013

2014 ◽  
Vol 3 (1) ◽  
pp. 77
Author(s):  
Riana Christel Tumewu ◽  
Stanly Alexander
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Banking Sector ◽  
Stock Exchange ◽  
Return On Equity ◽  
Purposive Sampling ◽  
Good Corporate Governance ◽  
Governance Practices ◽  
Independent Variable ◽  
Simple Regression

ABSTRAK Sejak krisis ekonomi tahun 1997 pelaksanaan tata kelola perusahaan yang baik, atau lebih dikenal dengan Good Corporate Governance (GCG) menjadi isu yang mengemuka di Indonesia. Akibat buruknya tata kelola perusahaan di Indonesia pada masa itu, menyebabkan perekonomian jatuh. Sehingga setiap orang setuju untuk mengcover kesulitan indonesia dimulai dengan tata kelola perusahaan. Objek dari penelitian ini yaitu dampak dari penerapan good corporate governance terhadap ROE. Tujuan dari penelitian ini adalah untuk mengetahui tentang pengaruh penerapn good corporate governance pada kinerja keuangan perusahaan. Sampel dalam penelitian ini adalah perusahaan sektor perbankan yang terdaftar di BEI (Bursa Efek Indonesia) dalam periode 2009-2013. Jumlah sampel yang digunakan sebanyak 16 perusahaan yang diambil melalui purposive sampling. Metode analisis dari penelitian ini menggunakan regresi berganda dan regresi sederhana program SPSS 20. Kata Kunci: Good Corporate Governance, Profitabilitas  ABSTRACT Since the economic crisis 1997 the implementation of good corporate governance being an issue in indonesia. The bad thing of governance’s company in those days causing indonesian economy being slump. So, every one agree to recovered from adversity, indonesia have to start with governance good corporate. The main objective of this research was to determine the effect of implementation of good corporate governance (GCG) to return on equity. The purpose of this research is to know about the influence of empirical evidence of Good Corporate Governance practices to the company's financial performance. The independent variable in this research is the implementation of GCG and the dependent variable is the financial performance using a ratio of profitability. The sample in this study were banking sector companies listed in Indonesian Stock Exchange (IDX) in the periode 2009-2013. The number of sample used were 16 companies listed were taken by purposive sampling. The method of analysis of this research used simple regression with SPSS 20 Program. Keyword: Good Corporate Governance, Profitability

scholarly journals Pengaruh Penerapan Prinsip Good Corporate Governance Terhadap Kinerja Non Keuangan Pada Perum Bulog Sub Divre Semarang

2021 ◽  
Vol 16 (1) ◽  
pp. 69-81
Author(s):  
Adela Rahma Putri ◽  
Sartika Wulandari
Keyword(s):  
Corporate Governance ◽  
Performance Analysis ◽  
Financial Performance ◽  
Hypothesis Testing ◽  
Success Rate ◽  
Sampling Method ◽  
Probability Sampling ◽  
Purposive Sampling ◽  
Good Corporate Governance

Non-financial performance is performance that shows a growth company. Companies can find out the success rate of their company by using non-financial performance analysis. The purpose of this study is to examine whether there is an influence between transparancy, accountability, responsibility, independency and fairness on the company’s non-financial performance. The method used is non-probability sampling with purposive sampling method and obtained through a questionnaire with a number of respondents as many as 40. Based on the results of hypothesis testing, it shows that the hypothesis of transparancy and accountability has no significant effect on non-financial performance, while the hypothesis of responsibility, independency and fairness have a positive and significant effect on non-financial performance. Keywords: Non-financial performance, Transparancy, Accountability, Responsibility, Independency, Fairness

scholarly journals Determinants of Good Corporate Governance (Empirical Studies on Companies Listed on The IDX)

SENTRALISASI ◽  
2022 ◽  
Vol 11 (1) ◽  
pp. 67
Author(s):  
Riza Praditha ◽  
Megawati Megawati ◽  
Lasty Agustuty
Keyword(s):  
Corporate Governance ◽  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Empirical Studies ◽  
Ownership Concentration ◽  
Company Size ◽  
Test Results ◽  
Good Corporate Governance

The purpose of this study is the role of ownership concentration, firm size, and leverage in influencing good corporate governance. This research design is quantitative. The population used is 45 companies indexed LQ45 on the Indonesia Stock Exchange and with the Purposive Sampling method, obtained 17 companies with 3 years of observation, so the number of samples in this study is 51. The results show that the concentration of ownership, company size, and leverage have a significant effect. The test results show a positive and significant effect on the implementation of corporate governance partially for each variable and simultaneously for all variables.

scholarly journals Pengaruh Audit Internal, Struktur Modal, Dan Good Corporate Governance Terhadap Kinerja Keuangan

2020 ◽  
Vol 2 (1) ◽  
pp. 2001-2019
Author(s):  
Amara Meidiana ◽  
Erinos NR
Keyword(s):  
Corporate Governance ◽  
Capital Structure ◽  
Financial Performance ◽  
Sampling Method ◽  
Negative Impact ◽  
Positive Impact ◽  
Stock Exchange ◽  
Internal Audit ◽  
Good Corporate Governance ◽  
Significant Negative Impact

Economic growth according to business field said that financial sector in 2016 to 2018 were decreased year by year. It indicates that there was a financial performance’s decline in financial sector’s companies. In order to increase financial performance, we need to find out factors that could accelerate financial performance’s potential. Internal audit, capital structure, and good corporate governance are independent variables that will be tested in this research for their impacts on financial performance. This research uses ROA, ROE, & NPM combination as internal audit’s proxies and DAR, DER, & LDER as capital structure’s proxies which are still minor in prior researchs. The purpose of this research is to test how far internal audit, capital structure, and good corporate governance could affect financial performance partially. This research was tested on financial sector’s companies that listed on Indonesia Stock Exchange in 2016 to 2018 with 129 samples using purposive sampling method with judgment. The results of this research proved that internal audit had insignificant positive impact on financial performance, capital structure had significant negative impact on financial performance, while good corporate governance had significant positive impact on financial performance with significant level 0,005 which is had not reach the maximum standard 0,05 yet.

scholarly journals The Effect of Financial Performance and Sales Growth on Dividend Policy with Firm Size as Moderating Variable in Automotive Sub-Sector Manufacturing Companies Listed on the IDX in 2016-2019

2021 ◽  
Vol 8 (7) ◽  
pp. 258-266
Author(s):  
Taufiqurrahman . ◽  
Erlina . ◽  
Khaira Amalia Fachrudin
Keyword(s):  
Financial Performance ◽  
Firm Size ◽  
Sampling Method ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Automotive Sector ◽  
Sales Growth ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Analysis Technique

This study aims to determine the effect of financial performance and sales growth on dividend policy with firm size as a moderating variable in automotive sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2019. This research was conducted based on information obtained on the Indonesia Stock Exchange. This research uses the purposive sampling method. The population in this study is the automotive sub-sector manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2019, with a sample of 13 companies. The analysis technique used is by using software views. The results of this study indicate that Liquidity (CR) and Leverage (DER) have a significant effect on dividend policy while the variables Profitability (ROA), Leverage (DER), Activity (TATO), Growth, and Sales Growth have no significant effect on Dividend Policy in Automotive Sub-Sector Manufacturing Companies Listed on the IDX. The results of this study also show that Firm size can moderate Profitability (ROA), Leverage (DER), and Activity (TATO) on Dividend Policy. However, Firm size cannot moderate Liquidity (CR), Growth, and Sales Growth on Dividend Policy in the sub automotive sector listed on the Indonesia Stock Exchange. Keywords: Liquidity (CR), Profitability (ROA), Leverage (DER), Activity (TATO), Growth, Sales Growth, Dividend Policy (DPR), Firm Size.

scholarly journals Pengaruh Firm Performance, Firm Size, Leverage, Investment Opportunities terhadap Good Corporate Governance

2020 ◽  
Vol 2 (3) ◽  
pp. 621
Author(s):  
Mouren Karnius Chandra ◽  
Yusbardini Yusbardini
Keyword(s):  
Corporate Governance ◽  
Firm Performance ◽  
Firm Size ◽  
Sampling Method ◽  
Purposive Sampling ◽  
Good Corporate Governance ◽  
Investment Opportunities ◽  
Negative Effect ◽  
The Impact ◽  
Positive Effect

This study examines the impact of firm performance, firm size, leverage, and investment opportunities to good corporate governance. The sample in this study are 10 company which listed on the index CGPI report from 2016 until 2018 who selected through purposive sampling method. The result of this study are firm performance has no significant effect on good corporate governance, firm size has a significant positive effect on good corporate governance, leverage has a significant negative effect on good corporate governance, and investment opportunities has no significant effect on good corporate governance.Penelitian ini bertujuan untuk menganalisis pengaruh Firm Performance, Firm Size, Leverage, dan Investment opportunities terhadap Good Corporate Governance. Sampel dari penelitian ini adalah 10 perusahaan yang terdaftar dalam laporan indeks CGPI periode 2016- 2018 yang ditentukan menggunakan metode purposive sampling. Hasil dari penelitian ini adalah firm performance tidak berpengaruh secara signifikan terhadap good corporate governance, firm size memiliki pengaruh positif yang signifikan terhadap good corporate governance, leverage memiliki pengaruh negatif yang signifikan terhadap good corporate governance, dan investment opportunities tidak berpengaruh secara signifikan terhadap good corporate governance.

scholarly journals FENOMENA PENGHINDARAN PAJAK DI PERUSAHAAN INDUSTRI DASAR DAN KIMIA

2021 ◽  
Vol 7 (2) ◽  
pp. 247-258
Author(s):  
Yona Dwi Yuniar ◽  
Ari Kamayanti ◽  
Andi Asdani
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Industrial Sector ◽  
Audit Committees ◽  
Purposive Sampling ◽  
Good Corporate Governance ◽  
High Level

ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh manajemen laba akrual, leverage, good corporate governance terhadap penghindaran pajak pada perusahaan sektor industri dasar dan kimia. Populasi penelitian ini adalah seluruh perusahaan sektor industri dasar dan kimia yang terdaftar di Bursa EFek Indonesia periode 2015─2019. Sampel penelitian dipilih dengan metode purposive sampling dan diperoleh sebanyak 12 perusahaan. Analisis data dalam penelitian ini menggunakan analisis regresi berganda. Hasil analisis menunjukkan bahwa manajemen laba, kepemilikan institusional, dan proporsi dewan komisaris independen tidak berpengaruh terhadap penghindaran pajak, sedangkan leverage dan komite audit berpengaruh terhadap perilaku penghindaran pajak. Perusahaan sebaiknya lebih meningkatkan kinerja dewan komisaris khususnya dewan komisaris independen. Perusahaan harus memperhatikan level kompetisi, keahlian, dana pengalaman dari setiap anggota dewan agar terhindar dari tindakan kecurangan khususnya penghindaran pajak diantaranya dengan menambah jumlah dewan komisaris independen yang tidak terafiliasi dengan perusahaan dan memiliki pengetahuan lebih mengenai perpajakan perusahaan serta memiliki tingkat independensi yang tinggi. ABSTRACTThis study aims to analyze the effect of accrual earnings management, leverage, good corporate governance on tax avoidance in basic and chemical industry companies. The population of this research are all basic and chemical industrial sector companies listed on the Indonesia Stock Exchange for the period 2015-2019. The research sample was selected by purposive sampling method and obtained as many as 12 companies. Data analysis in this study used multiple regression analysis. The results of the analysis show that earnings management has no effect on tax avoidance, while leverage, institutional ownership, the proportion of independent commissioners, and audit committees affect tax avoidance behavior. The company should further improve the performance of the board of commissioners, especially the independent board of commissioners. Companies must pay attention to the level of competition, expertise, and experience of each member of the board to avoid fraud, especially tax avoidance, including by increasing the number of independent commissioners who are not affiliated with the company and have more knowledge about corporate taxation and have a high level of independence. 

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