scholarly journals Corporate Governance Mechanism, Company Size Financial Performance and Sustainability Reporting

2018 ◽  
Vol 7 (4.34) ◽  
pp. 201
Author(s):  
Andhika Ligar Hardika ◽  
Daniel T. H. Manurung ◽  
Yati Mulyati
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Negative Influence ◽  
Company Size ◽  
Governance Mechanism ◽  
Sustainability Reports

The importance of sustainability reporting for companies to be able to know the role of the company in disclosing social responsibility and the implementation of corporate sustainability as a manifestation of corporate governance mechanisms, company size and financial performance. This study uses a stratified random sampling method for companies that have revealed sustainability reports and those that do not disclose sustainability reports. The research method uses logistic regression, with a sample of 13 non-financial companies listed on the Indonesia Stock Exchange. Based on the results obtained, it can be seen that the mechanism of corporate governance consisting of independent commissioner variables has a negative influence on sustainability reporting, institutional ownership variables have a positive influence on sustainability reporting, managerial ownership variables have a negative influence on sustainability reporting, audit committee variables have a negative effect on sustainability reporting, the variable size of the company gives a negative influence on sustainability reporting, and financial performance variables which are leverage variables have a negative influence on sustainability reporting.  

scholarly journals MEKANISME GOOD CORPORATE GOVERNANCE, LEVERAGE DAN KINERJA KEUANGAN PERUSAHAAN

2018 ◽  
Vol 9 (1) ◽  
Author(s):  
Evi Oktavia
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Boards Of Directors ◽  
Audit Committee ◽  
Stock Exchange ◽  
Secondary Data ◽  
Governance Mechanism ◽  
Financial Industry ◽  
Return On Equity ◽  
Firm Financial Performance

The purpose of this research is to explain an empirical evidence about the effect of GoodCorporate Governance (GCG) mechanism and leverage on financial performance, and definewhich of the most important variables having powerful impact on the firm financial performance.Good Corporate Governance mechanism measured by using board gender, board of directors,board of commissioner, audit committee, and institutional ownership variables. Leveragemeasured by using Debt to Equity Ratio (DER) variable, while financial performance measuredby using Return on Equity (ROE) variable. This research is using secondary data, such as thefinancial report, idx statistic report, and other related information of financial industry listed inIndonesia Stock Exchange for the period of 2011 to 2015. The sample used in this research were23 companies which selected by using purposive sampling method. In this study, panel dataregression methods have been conducted to explain the effect of GCG and leverage on the firmfinancial performance.The results show that board gender has a positive and significant effect on the firmfinancial performance. Meanwhile, boards of directors, board of commissioner, audit committeeand leverage haveno significant effect on the firm financial performance. Moreover, institutionalownership has a positive effect and no significant on the firm financial performance.

scholarly journals The Effect of Good Corporate Governance Mechanism On The Financial Performance of Banking Companies Listed In Stock Exchange Indonesia 2012-2016

2019 ◽  
Vol 3 (2) ◽  
pp. 273-287
Author(s):  
Desi Pipian Pujakusum
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Board Of Directors ◽  
Audit Committee ◽  
Stock Exchange ◽  
Governance Mechanism ◽  
Return On Assets ◽  
Good Corporate Governance ◽  
The Board Of Directors ◽  
Corporate Governance Mechanism

This study aims to examine the effect of good corporate governance mechanism on the financial performance of banking companies listed on the Indonesian Stock Exchange 2012-2016 period. The corporate governance mechanism is proxied by the size of the board of directors, the size of the board of commissioners, audit committee size, the board of director's education, and the board of commissioner’s education. The company's financial performance is proxied by return on assets (ROA). Samples were taken by using purposive sampling. The total number of samples used in this study amounted to 180 research samples. This study was tested with SPSS 20 program. Data analysis technique used in this research is simple regression analysis.  The results showed that the size of the board of directors, the size of the board of commissioners, and audit comitee size have a significant effect on return on assets. These three factors have a significant effect on return on assets, while the board of commissioners education and the board of director's education have no significant effect on return on assets.

scholarly journals Pengaruh Ukuran Perusahaan dan Corporate Governance Terhadap Konerja Keuangan Dengan Pengungkapan Sustaunability Report Sebagai Variabel Intervening

2019 ◽  
Vol 2 (2) ◽  
pp. 147-169
Author(s):  
Ananda Muliaturrohmah Ikhwani ◽  
Irma Paramita ◽  
Karsam Sunaryo
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Board Of Directors ◽  
Audit Committee ◽  
Company Size ◽  
Small Companies ◽  
Past Performance ◽  
The Board Of Directors ◽  
Sustainability Reports ◽  
Sustainability Report

Financial performance can provide an overview of past performance and future prospects of a company. Many companies carry out business activities related to nature but do not disclose sustainability reports. Companies that have a large company size should disclose more information than small companies, including disclosures about the implementation of Corporate Governance and sustainability reports disclosure. With these disclosures of information, it is expected to increase public trust in the company and improve the company's financial performance. This research aims to obtain evidence that company size and Corporate Governance influence financial performance, and the role of Sustainability Report disclosure as mediating the relationship between these variables in nine state-owned enterprises and the mining sector for five years (2013-2017). The results of this study indicate that (1) company size has effects on financial performance; (2) audit committee has effects on financial performance; (3) the board of directors does not affect financial performance; (4) company size has not affect the disclosure of sustainability report; (5) the audit committee has not affect the disclosure of sustainability report; (6) the board of directors has effect the disclosure of sustainability report; and (7) Sustainability Report disclosure can’t mediate the influence between company size/Corporate Governance on financial performance.

scholarly journals Pengaruh Karakteristik Perusahaan, Kinerja Keuangan, Dan Corporate Governance Terhadap Sustainability Rreporting

2021 ◽  
Vol 1 ◽  
pp. 281-295
Author(s):  
Bakti Maulana Ikhsan ◽  
Rita Wijayanti
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sustainability Reporting ◽  
Regression Method ◽  
Linear Regression Method ◽  
Performance Variables ◽  
Multiple Linear Regression Method

This study aims to analyze and examine the effect of fim’s characteristics, financial performance, and corporate governance on sustainability reporting. The research method uses a quantitative approach. The population in this study are State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) for the 2014-2019 period. This study uses purposive sampling method and obtained 13 state-owned companies with 78 research samples for six years of observation. The data were tested using multiple linear regression method. The results of this study indicate that the variables of firm’s characteristics proxied by leverage, and corporate governance as proxied by independent commissioners and directors have a significant effect on sustainability reporting. While the variables of firm’s characteristics which are proxied by firm size and liquidity, financial performance variables which are proxied by profitability, and corporate governance variables which are proxied by institutional share ownership, and the audit committee have no significant effect on sustainability reporting. The results of this study can be used for decision making of various parties.

scholarly journals Analisis Pengaruh Karakteristik Perusahaan dan Tata Kelola Perusahaan terhadap Pengungkapan Sustainability Report

2020 ◽  
Vol 4 (1) ◽  
pp. 16
Author(s):  
Robby Krisyadi ◽  
Elleen Elleen
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Annual Reports ◽  
Company Size ◽  
Additional Information ◽  
Negative Results ◽  
Sustainability Reports ◽  
Sustainability Report

The objective of this study is to examine and analyze the correlation of company characteristics and corporate governance towards sustainability report disclosure. The company characteristics mentioned before consist of company size, leverage level, profitability level, and liquidity level, while the corporate governance consist of the board of directors’s meeting frequency and audit committee’s meeting frequency. Companies listed in the Indonesia Stock Exchange from 2014 to 2018 are the objects of this research. Data that needs to be collected are financial reports, annual reports, and sustainability reports if available. Purposive sample is the sampling technique used in this study by establishing certain characteristics that are in line with the objectives of the study. There are 301 companies used as samples. The data that has been collected will then be processed with a software called SPSS Version 22 which is analyzed with the logistic regression model. The test results in this study explain that company size, profitability, and the board of directors have a positive effect on sustainability report disclosure, while leverage and the audit committee don’t have any significant effects on the sustainability report disclosure. In addition, there are also significant negative results indicated by the liquidity variable on the sustainability report disclosure. This is triggered by the company's poor financial condition, so companies with low liquidity tend to disclose more additional information such as sustainability reports so that investors will continue to invest in the company.

scholarly journals PENGARUH MEKANISME CORPORATE GOVERNANCE DAN KEPEMILIKAN KELUARGA TERHADAP INTERNET FINANCIAL REPORTING

2016 ◽  
Vol 3 (1) ◽  
pp. 73
Author(s):  
Monica Dameuli ◽  
Idrianita Anis
Keyword(s):  
Corporate Governance ◽  
Positive Affect ◽  
Financial Reporting ◽  
Audit Committee ◽  
Stock Exchange ◽  
Manufacturing Firms ◽  
Family Ownership ◽  
Company Size ◽  
Governance Mechanism ◽  
Corporate Governance Mechanism

<span class="fontstyle0">The purpose of this study is to examine the effect of corporate governance mechanism and family ownership on internet financial reporting </span><span class="fontstyle2">(IFR) </span><span class="fontstyle0">of manufacturing firms listed in Indonesia Stock Exchange in the year 2012. Corporate governance mechanism in this study is measured by the effectiveness of board of commissioners and the effectiveness of audit committee. The result shows that the<br />effectiveness of board of commissioner, the effectiveness of audit committee, and family ownership do not significantly affect IFR.<br />Further examination is done by dividing the effectiveness of board of<br />commissioners and the effectiveness of audit committee into several categories of mechanism, which are independence, activities, size and skill &amp; competence. However, there are still no evidence that board of commissioners’ independency, board of commissioners activities, size of board of commissioners, board of commissioners’ skill and competency, audit committee activity, size of audit committee, and audit committee’s skill and competency as well as family ownership affect IFR. This study also uses control variables such as profitability, liquidity, leverage,<br />and company size. The result shows that profitability and company size significantly positive affect IFR.</span>

scholarly journals Pengaruh Mekanisme Good Corporate Governance Dan Struktur Kepemilikan Terhadap Pengungkapan Sustainability Report

2021 ◽  
Vol 11 (1) ◽  
pp. 129-138
Author(s):  
Masiyah Kholmi ◽  
Muhammad Nizzam Zein Susadi
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Governance Mechanism ◽  
Good Corporate Governance ◽  
Corporate Governance Mechanisms ◽  
The Board Of Directors ◽  
Corporate Governance Mechanism ◽  
Sustainability Reports

This research has a purpose to analysis the effect of good corporate governance mechanism and ownership structures on the disclosure of sustainability reports. Purposive sampling method was applied sampling technique certain of criteria. The sample is 47 companies from a population of 627 companies listed on the Indonesia Stock Exchange (BEI) in 2018. Data collection techniques used the documentation method. This research uses data analysis tools with the Smart PLS 3 application to test hypotheses. The results showed that the variables of good corporate governance mechanisms that were proxied by the audit committee, the independent board of commissioners, and the board of directors had a significant effect on the disclosure of sustainability reports, ownership structure variables that were proxied with managerial ownership, institutional ownership, and foreign ownership also affected the disclosure of sustainability reports

scholarly journals Pengaruh Mekanisme Corporate Governance, Ukuran Perusahaan dan Leverage Terhadap Manajemen Laba dan Kinerja Keuangan

2016 ◽  
Vol 17 (1) ◽  
pp. 1
Author(s):  
Raras Mahiswari ◽  
Paskah Ika Nugroho
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Financial Performance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Governance Mechanism ◽  
Significant Relationships ◽  
Corporate Governance Mechanism

<em>The purpose of this study is to examine the influence of corporate governance mechanism, namely institutional ownership, managerial ownership,size of commissioner, presence of independent of commissioner, and size of audit committee, also firms size and leverage on earnings management. This research also examines the influence of earnings management on financial performance. The samples of 31 companies listed on Indonesian Stock Exchange (IDX), for a period of three years from 2007-2009 was selected. Data were analyzed by using multiple regression and simple regression. The results of this research showed that institutional ownership and leverage have a significant impact on earnings management. Managerial ownership, size of commissioner, presence of independent of commissioner, size of audit committee, also firms size have no significant relationships with earnings management. Next, earnings management has a significant impact on financial performance.</em>

scholarly journals Mampukah Kinerja Keuangan Memediasi Pengaruh Mekanisme Corporate Governance Terhadap Pengungkapan Modal Intelektual?

2018 ◽  
Vol 2 (1) ◽  
pp. 67
Author(s):  
Nastiti Rahayuni ◽  
Badingatus Solikhah ◽  
Agus Wahyudin
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Path Analysis ◽  
Intellectual Capital ◽  
Audit Committee ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Governance Mechanism ◽  
Result Show ◽  
Corporate Governance Mechanism

ABSTRAKTujuan dari penelitian ini untuk mengetahui pengaruh mekanisme Corporate Governance terhadap pengungkapan modal intelektual melalui kinerja keuangan sebagai variabel intervening. Populasi penelitian ini adalah 137 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2011-2014. Metode pemilihan sampel yang digunakan adalah purposive samplingdan terpilih 124 unit analisis. Teknik analisis data menggunakan analisis jalur (path analysis) dengan alat bantu IBM SPSS 21.Hasil penelitian menujukkan bahwa kepemilikan manajerial dan proporsi komisaris independen tidak berpengaruh langsung terhadap pengungkapan modal intelektual, sedangkan kepemilikan institusional, ukuran komite audit, dan kinerja keuangan berpengaruh positif terhadap pengungkapan modal intelektual. Hasil juga menunjukkan bahwa kinerja keuangan mampu menjembatani pengaruh tidak langsung antara kepemilikan manajerial, kepemilikan institusional, proporsi komisaris independen, dan ukuran komite audit terhadap pengungkapan modal intelektual.  ABSTRACTThe aim of this study to test the effect of Corporate Governance Mechanism on the Intellectual Capital Disclosure through Financial Performance as intervening variable. The population of this paper is 137banking companies listed on the Indonesian Stock Exchange in 2011 to 2014.The sampling technique used a purposive sampling and produced124unit analyses.The data was analizedusing path analysis with IBM SPSS software version 21.The result of this paper indicated that the manajerial ownership and proportion of independent commisioner does not affect the Intellectual Capital Disclosure directly, but institusional ownership, audit committee size, and financial performance have positive effecton Intellectual Capital Disclosure. On the other hand, the result show that financial performance is able to mediate the indirect effect of manajerial ownership, institusional ownership, proportion of independent commisioner, and audit committee on Intellectual Capital Disclosure. Keywords : Intellectual Capital Disclosure, Corporate Governance, Financial Performance

scholarly journals The Influence of Corporate Governance Mechanism, Accounting Conservatism, And Company Size on Earnings Quality

2021 ◽  
Vol 04 (01) ◽  
Author(s):  
Wiwik Pratiwi ◽  
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Institutional Ownership ◽  
Accounting Conservatism ◽  
Managerial Ownership ◽  
Company Size ◽  
Governance Mechanism ◽  
Corporate Governance Mechanism

This research aims to provide empirical evidence on the influence of corporate governance mechanism (audit committee, independence board of commissioner, institutional ownership, managerial ownership), accounting conservatism, and company size on earnings quality. Sample used in this research are manufacturing company listed in Indonesia Stock Exchange (IDX) in 2016-2018 using purposive sampling and obtained 29 companies. This research used secondary data of annual report or financial statement obtained from Indonesia Stock Exchange (IDX) or company website in 2016-2018 period. Data were analyzed using multiple regression method. The finding of this research are institutional ownership and managerial ownership partially has positive significant effect to earnings quality. The accounting conservatism and company size partially has negative significant effect to earnings quality. Whether the audit committee and independence board of commissioner has no significant effect to earnings quality. In addition, corporate governance mechanism, accounting conservatism and company size simultaneously has a significant effect to earnings quality.

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