scholarly journals PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, UKURAN DEWAN KOMISARIS, DAN LEVERAGE TERHADAP LUAS PENGUNGKAPAN GOOD CORPORATE GOVERNANCE (Studi Empiris Perusahaan Manufaktur di BEI Tahun 2008–2012)

2014 ◽  
Vol 5 (1) ◽  
pp. 116
Author(s):  
Nailun Ahmad Ridho ◽  
Dwi Sulistiani
Keyword(s):  
Corporate Governance ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Governance Mechanism ◽  
Manufacturing Companies ◽  
Board Size ◽  
Independent Variables ◽  
Good Corporate Governance ◽  
Governance Disclosure

<span><strong>Title: [The Effect of Company Size, Profitability, Commissioner Board Size and Leverage on Widespread Disclosure of Good Corporate Governance: Empirical Study on Manufacturing Companies are Listed in IDX among Year 2008-2012]</strong><br /><br />Corporate Governance is sets of rules that affect management to create a <span>strong system and firm structure. This study was conducted to analyze the <span>factors that affect the wider corporate governance disclosure in annual report <span>on manufacturing companies in Indonesia Stock Exchange (IDX). This research is descriptive quantitative research. The data used are secondary data <span>companies that listed on the Stock Exchange from the period 2008 to 2012. <span>Factors tested in this research were firm size, profitability, board size, and <span>leverage. Sampling methods used in this research was purposive sampling. <span>The analysis technique is used multiple linear analysis methods for Hypothesis testing. The results of this study indicate that partially independent variables that significantly influence the broad disclosure of corporate governance is the profitability and leverage. Profitability variables have a significant effect because the companies with high profit companies have a responsibility to disclose more information even as the number of interested stakeholders. While the leverage effect is also significant because the company with high <span>leverage levels will disclose more information to creditor’s necessity with the <span>result that reduces the supervision’s cost. Whereas no effect was variable firm <span>size and board size. The variable size of the company does not have a signifi<span>cant effect because the large-sized companies are more likely to have greater <span>agency problems anyway, so it needs more stringent good corporate governance mechanism, especially in manufacturing companies with different levels of difficulty with other types of companies. While the board size variable is <span>also not significant because the number of commissioners would effect to then <span>many entries received by directors and will effect the decision of the board of <span>directors. Independent variables can explain the widespread influence of corporate governance disclosure by 33.2% while the remaining 66.8% can be <span>explained by factors beyond research.</span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><br /></span>

scholarly journals THE EFFECT OF GOOD CORPORATE GOVERNANCE AND TAX PLANNING ON COMPANY VALUE

2018 ◽  
Vol 1 (3) ◽  
pp. 234
Author(s):  
Angga Hidayat ◽  
Nike Yuliah
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Firm Value ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Tax Planning ◽  
Manufacturing Companies ◽  
Company Value ◽  
Good Corporate Governance

This study aims to analyze the influence of Good Corporate Governance and tax planning on corporate value. This research is a type of quantitative research. The type of data used is secondary data obtained from www.idx.co.id and the company's website. The analytical method used is multiple regression analysis using SPSS version 22 software. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange during the period 2013-2017. While the sample of this study was determined by purposive sampling method to obtain a total of 105 data that could be processed.Based on the results of good corporate governance regression analysis which is represented by institusional ownership proxy has a significant effect on firm value and tax planning has a significant effect on firm value.

Pengaruh Kinerja Keuangan dan Good Corporate Governance (GCG) Terhadap Nilai Perusahaan

MBIA ◽  
2019 ◽  
Vol 17 (2) ◽  
pp. 1-10
Author(s):  
Rolia Wahasusmiah
Keyword(s):  
Corporate Governance ◽  
Firm Value ◽  
Sampling Method ◽  
Total Population ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Positive Influence ◽  
Manufacturing Companies ◽  
Good Corporate Governance

This study aims to determine the effect of financial performance and good corporate governance (GCG) on the value of companies in manufacturing companies listed on the stock exchange Indonesia. The type of data used is secondary data in the form of annual report 2016. Population used in this study are all companies listed on the Indonesia Stock Exchange (BEI). This research uses purposive sampling method with total population of 144 companies and sample of 31 companies. The results show that simultaneously ROA, OPM, NPM, KM, and KI have a positive influence on firm value. While partially ROA  have a positive influence on firm value. While OPM, NPM, KM, and KI have no positive influence on firm value).

scholarly journals FINANCIAL PERFORMANCE: THE ROLE OF GOOD CORPORATE GOVERNANCE (CASE STUDY IN THE MANUFACTURING COMPANIES OF BASIC AND CHEMICAL INDUSTRIAL SECTORS REGISTERED ON THE INDONESIA STOCK EXCHANGE 2016-2018)

2020 ◽  
Vol 18 (2) ◽  
pp. 36
Author(s):  
Ari Susanti ◽  
Sri Lestari
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Board Of Directors ◽  
Quantitative Research ◽  
Audit Committee ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Financial Reports ◽  
Industrial Sectors ◽  
Good Corporate Governance

This study aims to examine the effect of implementing good corporate governance as measured by an independent board of commissioners, board of directors, and audit committee on financial performance measured using Return of Equity (ROE). This research uses quantitative research. The population in this study are manufacturing companies in the basic and chemical industry sectors that consistently publish financial reports on the Indonesia Stock Exchange from 2016 to 2018. Based on the purposive sampling method, a sample of 11 companies is obtained each year to obtain 33 observational data. The data in this study use warpPLS 6.0 software. The results of this study indicate that the independent board of commissioners, the board of directors affect the financial performance, while the audit committee has no effect on financial performance.

scholarly journals Pengaruh Good Corporate Governance Terhadap Manajemen Laba Perusahaan Sektor Barang Konsumsi

2021 ◽  
Vol 9 (2) ◽  
Author(s):  
Veren Noviyanti ◽  
Heti Herawati
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Audit Committee ◽  
Stock Exchange ◽  
Financial Statements ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Independent Variables ◽  
Management Board ◽  
Good Corporate Governance

Earnings management is a manager's deliberate action to manipulate financial statements with permissible limits with the aim of providing incorrect information for users of financial statements. The variables tested in this study consisted of independent variables and dependent variables. The independent variables tested in this study consisted of independent board of commissioners, managerial ownership, audit committee, and board of commissioners. While the dependent variable is earnings management as measured by the modified Jones model discretionary accruals. This study uses 52 data on manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange from 2016 to 2019. Sampling using the purpose sampling method. All data obtained from the company's annual financial statements. The results of this research show that partially independent board of commissioners and managerial ownership have no effect on earnings management, while the size of the board of commissioners and audit committee has a positive effect on earnings management. Independent board of commissioners, managerial ownership, audit committee, and board of commissioners simultaneously have no effect on earnings management.   Keywords: Good Corporate Governance, Earnings Management, Board of Independent Commissioner, Board of Commissioner, Audit Committee, Managerial Ownership

scholarly journals Pengaruh Good Corporate Governance Dan Kinerja Lingkungan Terhadap Pengungkapan Lingkungan

2019 ◽  
Vol 1 (1) ◽  
pp. 18-34
Author(s):  
Wiwi Hawin Sari ◽  
Henri Agustin ◽  
Erly Mulyani
Keyword(s):  
Corporate Governance ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Secondary Data ◽  
Audit Committees ◽  
Manufacturing Companies ◽  
Environmental Reporting ◽  
Environmental Disclosure ◽  
Good Corporate Governance ◽  
Environmental Disclosures

This research aims to provide empirically the effect of good corporate governance and environmental performance on environmental disclosures. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. Environmental disclosure variables are measured by scores using the Indonesian Environmental Reporting Index (IER) which consists of 35 disclosure items. The sample in this study was determined by purposive sampling method. The type of data used is secondary data obtained from www.idx.co.id as well as company websites and other sites related to research. The analytical method used is Multiple Regression Analysis. The results of this study indicate that environmental performance has a significant positive effect on environmental disclosure, Institutional Ownership has no effect on environmental disclosure and the proportion of independent audit committees also has no effect on environmental disclosures

scholarly journals The effect of good corporate governance mechanism and leverage on the level of accounting conservatism

2017 ◽  
Vol 6 (1) ◽  
pp. 67
Author(s):  
Habiba Habiba
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Accounting Conservatism ◽  
Managerial Ownership ◽  
Governance Mechanism ◽  
Manufacturing Companies ◽  
Comprehensive Income ◽  
Good Corporate Governance ◽  
Corporate Governance Mechanism

Accounting conservatism is a condition where a company acknowledges the debts and costs more quickly, but on the other hand, the company acknowledges the income and assets more slowly. Some factors that can affect the accounting conservatism are stan-dards changes, corporate governance, and so forth. The purpose of this study is to analyze the effect occurring on the variable of accounting conservatism when using comprehensive income and income for the current year in manufacturing companies listed on the Indonesian Stock Exchange in 2012 and 2013. The variables studied are institutional ownership, managerial ownership, the existence of audit committee, the number of audit committee meetings, and leverage. The statistical method used in this study is multiple regression analysis. The results of this study indicate that institu-tional ownership, managerial ownership, and the number of audit committee meetings do not have significant effect on accounting conservatism when using comprehensive income and income for the current year, but the variables of the existence of audit committee and leverage have significant effect on accounting conservatism when using comprehensive income and income for current the year.

DAMPAK CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN LINGKUNGAN

2019 ◽  
Vol 14 (2) ◽  
pp. 67
Author(s):  
Dewi Kusuma Wardani ◽  
Sutri Haryani
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Environmental Disclosure ◽  
Board Size ◽  
Purposive Sampling ◽  
Good Corporate Governance ◽  
Size Number ◽  
Analysis Technique

This study aims to determine the effect of good corporate governance (GCG) proxied through the proportion of independent board of commissioners, the size of the board of commissioners, the number of board meetings, and the size of the audit committee to the environmental disclosure. This research is causality. The population in this study is manufacturing companies listed on the Stock Exchange and included in PROPER 2012 until 2016. The sample in this study is determined based on purposive sampling and produce a sample of 10 sample companies. Data analysis technique used is multiple linear regression analysis.The results of multiple regression tests indicate that corporate governance (GCG) proxied through the proportion of independent commissioners, board size, number of board meetings, and the size of the audit committee, simultaneously affect the environmental disclosure. The independent variables influenced 61.4% of the dependent variable, while the rest influenced by other factors outside the study. Partially, the proportion of independent commissioners influences the environmental disclosure. The size of the board of commissioners has no effect on the disclosure of the environment. The number of board of commissioners meeting the effect on the disclosure of the environment. The size of the audit committee did not affect the disclosure of the environment.Keywords: Corporate Governance (GCG), proportion of independent commissioners, board size, number of board of commissioners meeting, audit committee size, environmental disclosure. ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh good corporate governance (GCG) yang diproksikan melalui proporsi komisaris independen, ukuran dewan komisaris, jumlah rapat dewan komisaris, dan ukuran komite audit terhadap pengungkapan lingkungan. Penelitian ini bersifat kausalitas. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI dan termasuk dalam PROPER tahun 2012 sampai dengan 2016. Sampel dalam penelitian ini ditentukan berdasarkan purposive sampling dan menghasilkan sampel sebanyak 10 perusahaan sampel. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Hasil pengujian regresi berganda menunjukkan bahwa, good corporate governance (GCG) yang diproksikan melalui proporsi komisaris independen, ukuran dewan komisaris, jumlah rapat dewan komisaris, dan ukuran komite audit. Variabel independen berpengaruh sebesar 61.4% terhadap variabel dependen, sedangkan sisanya dipengaruhi oleh faktor-faktor lain di luar penelitian. Secara parsial, proporsi komisaris independen berpengaruh terhadap pengungkapan lingkungan. Ukuran dewan komisaris tidak berpengaruh terhadap pengungkapan lingkungan. Jumlah rapat dewan komisaris berpengaruh terhadap pengungkapan lingkungan. Ukuran komite audit tidak berpengaruh terhadap pengungkapan lingkungan. Kata kunci: Good Corporate Governance(GCG), proporsi komisaris independen, ukuran dewan komisaris, jumlah rapat dewan komisaris, ukuran komite audit 

Impact of Good Corporate Governance on Financial Distress in the Consumer Goods Sector Company

2017 ◽  
Vol 2 (4) ◽  
pp. 46-55
Author(s):  
Sri Marti Pramudena
Keyword(s):  
Corporate Governance ◽  
Consumer Goods ◽  
Financial Distress ◽  
Stock Exchange ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Good Corporate Governance ◽  
A Company

Objective - Financial distress is referred to as a condition in which a company's operations result in insufficient funds to meet its obligations (insolvency). The success or failure of a company greatly depends on the corporate governance of the company. This study aims to identify the relationship between the existence of good corporate governance and the probability of financial distress. Methodology/Technique - This study used secondary data obtained from annual reports from 2009 to 2014. The data is gathered from consumer goods manufacturing companies, that are listed on the Indonesian Stock Exchange (BEI). The sample includes 10 companies. The method of analysis used is multiple linear regressions. Findings - The results of the study show that institutional ownership and managerial ownership adversely affect the possibility of financial distress. On the other hand, the proportion of commissioners and the number of board of directors have a positive effect on the probability of financial distress. Novelty - This study found that institutional ownership (IO) has an inverse effect on the financial distress of a company. Type of Paper - Empirical Keywords: Good Corporate Governance; Financial Distress; Corporate Performance. JEL Classification: G30, G34, G39.

scholarly journals Company Size, Profitability, Tax, and Good Corporate Governance On The Company’s Decision To Transfer Pricing (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2015-2018 Period)

2020 ◽  
Vol 5 (2) ◽  
pp. 141-150
Author(s):  
Atwal Arifin ◽  
Africo Al-Dua Saputra ◽  
Heppy Purbasari
Keyword(s):  
Corporate Governance ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Secondary Data ◽  
Annual Reports ◽  
Company Size ◽  
Manufacturing Companies ◽  
Financial Reports ◽  
Good Corporate Governance

The research is aimed to analyze the effect of company size, profitability, tax, and good corporate governance on the company’s decision to transfer pricing. The dependent variable in this study is transfer pricing which is proxied by the value of the related party transaction sale. The independent variables in this study are company size, profitability, tax, and KAP quality. This research used secondary data on financial reports or annual reports on manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2018 period. Determination of the sample employed purposive sampling method. The sample in this study were 22 companies with 88 data. The results in this study found that (1) company size had a positive effect on transfer pricing, (2) profitability had no effect on transfer pricing, (3) tax had no effect on transfer pricing, and (4) KAP quality had no effect on transfer pricing.

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