Pengaruh Good Corporate Governance dan Loyalitas terhadap  Keputusan Nasabah serta Dampaknya terhadap Kualitas Produk

The purpose of this study is to determine the Effect of Good Corporate Governance and Loyalty on Customer Decisions and Their Impacts on Product Quality. The method used is a quantitative type of associative hypothesis. The analysis used is path analysis. The results of this study will prove five hypotheses. The first hypothesis shows the effect of Good Corporate Governance on Decision has a significant effect with p value 0.05 of 0.000. The second hypothesis shows the effect of Loyalty on Decisions has a significant effect with p value 0.05 of 0.000. The third hypothesis shows the effect of Good Corporate Governance on Product Quality has a significant effect with p value of 0.05 of 0.016. The fourth hypothesis shows the effect of Loyalty on Product Quality has a significant effect with p value of 0.05 of 0.049. The fifth hypothesis shows the influence of Decision on Product Quality has a significant effect with p value 0.05 of 0,000. Path analysis I shows the effect of Good Corporate Governance through Loyalty to product quality directly by 0.044 and indirect effect of 0.293. Path analysis II shows the effect of through Decision on product quality directly at 0.080 and indirect effect at 0.347.

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Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan Dengan Variabel Intervening Profitabilitas

Kajian Bisnis STIE Widya Wiwaha ◽

10.32477/jkb.v25i1.228 ◽

2017 ◽

Vol 25 (1) ◽

pp. 13-39

Author(s):

Achmad Tjahjono ◽

Siti Chaeriyah

Keyword(s):

Corporate Governance ◽

Path Analysis ◽

Executive Director ◽

Audit Committee ◽

Positive Impact ◽

Institutional Ownership ◽

Analysis Tool ◽

Manufacturing Companies ◽

Company Value ◽

Good Corporate Governance

The Company was founded with the goal of increasing the value of the company as well as to provide prosperity for the owners or shareholders. Good Corporate Governance and profitability is an effort to enhance company value. This study aims to determine the influence of good corporate governance to company value with profitability as intervening variable. The population of this research is manufacturing companies listed in Indonesia Stock Exchange in 2010 - 2014. The sample is taken by using purposive sampling method. Under this method, as many as 123 companies were obtained. The analysis tool to test the hypothesis is path analysis with AMOS software version 21. Data analysis method is descriptive analysis, path analysis, and sobeltest. The results of this study indicate that managerial ownership, the audit committee and the profitability have positive impact toward the of the company value, institutional ownership has positive impact but not significant, non-executive director with negative effect tendency on the company value. The results of this study also showed that profitability cannot mediate the effect of good corporate governance mechanisms on company value. It can be suggested to replace the intervening variable with other variables such as quality of earnings instead of profitability since it is declined as an intervening variable. non-executive director and institutional ownership does not contribute any positive and significant effect on company value and profitability. The following research can use another proxy in the measurement process and consider other theories that could explain comprehensively.

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Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Good Corporate Governance Terhadap Pengungkapan Corporate Sosial Responsibilty Dan Dampaknya Terhadap Abnormal Return Pada Perusahaan LQ45

JURNAL AKUNTANSI DAN PAJAK ◽

10.29040/jap.v22i1.1920 ◽

2021 ◽

Vol 22 (1) ◽

Author(s):

Putri Frisca Kuncorowati ◽

Muhammad Miqdad ◽

Ahmad Roziq

Keyword(s):

Corporate Governance ◽

Data Analysis ◽

Path Analysis ◽

Abnormal Return ◽

Abnormal Returns ◽

Company Size ◽

Analysis Study ◽

Good Corporate Governance ◽

Csr Disclosure ◽

The Relationship

This study examines the effect of Profitability, Company Size, GCG on CSR disclosure and its impact on abnormal returns. The purpose of this study was to analyze the effect of Profitability, Company Size, GCG on abnormal returns and the indirect effect on CSR disclosure. The sample in this study was the LQ-45 company listed on the IDX in 2020. Data analysis used Path Analysis. The results of the path analysis study have directly shown that profitability, company size, GCG has a significant effect on CSRD with sig results less than 0.05. Meanwhile, the results of research using path analysis indirectly show that CSR disclosure is not able to strengthen the relationship between profitability, company size, GCG on abnormal returns.

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The Influence Good Coorporate Governance, Banking Risks Of Banking Performance On Private Bank Foreign Exchange

Journal of Economic, Public, and Accounting (JEPA) ◽

10.31605/jepa.v1i2.312 ◽

2019 ◽

Vol 1 (2) ◽

pp. 123-132

Author(s):

Fadhly Padoli

Keyword(s):

Corporate Governance ◽

Path Analysis ◽

Foreign Exchange ◽

Stock Exchange ◽

Private Bank ◽

Financial Reports ◽

Purposive Sampling ◽

Good Corporate Governance

ABSTRACT This study aimed to analyze the influence of good coorporate governance, banking risks of banking performance on private bank forign exchange. The research sample was determined by the method of purposive sampling based on the criteria of private bank forign exchange are always listed on the Stock Exchange and publish financial reports are complete and present the data includes the data of the studied variables during the study period (2012-2015), in order to obtain a sample 32 bank. This study used path analysis. The results of this study concluded (1) Good Coorporate Governance have negative and significant impact on the banking risks, (2) Good Coorporate Governance have a positive and significant impact on banking performance, (3) banking risks have a negatif and significant impact on banking performance and (4) Good Coorporate Governance have a positive and significant impact on banking performance which banking risks as an intervening variable. Keywords : good corporate governance, banking risks, banking performance

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The role of the board commissioners in the implementation of the principles of good corporate governance and the achievement of the performance of bank perkreditan rakyat in tasikmalaya

Jurnal Akuntansi ◽

10.24912/ja.v22i1.319 ◽

2018 ◽

Vol 22 (1) ◽

Author(s):

Dedi Kusmayadi ◽

Iwan Hermansyah

Keyword(s):

Corporate Governance ◽

Path Analysis ◽

Significant Influence ◽

Sampling Technique ◽

Descriptive Study ◽

Bank Performance ◽

Good Corporate Governance ◽

Study Population ◽

Quantitative Descriptive

This study aims to determine: the effect of the role of the commissioners, to the implementation of the principles of good corporate governance, the influence of the role of the commissioners and the implementation of the principles of corporate governance either partially or simultaneously on the performance of Bank Perkreditan Rakyat in Tasikmalaya. The method used a quantitative descriptive study population is a Bank Perkreditan Rakyat in Tasikmalaya, sampling using purposive sampling technique, with analysis tools using path analysis. The results showed that: the role of the board of commissioners, the implementation of the principles of corporate governance and bank performance generally categorized as good; the role of commissioner to the application of the principles of good corporate governance positively and significantly; and, the role of the commissioner and the application of the principles of good corporate governance partially and simultaneously on the performance of positive and significant influence.

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ANALISIS FAKTOR AUDIT INTERNAL DAN PENGARUHNYA TERHADAP PELAKSANAAN GOOD CORPORATE GOVERNANCE

EKUITAS (Jurnal Ekonomi dan Keuangan) ◽

10.24034/j25485024.y2008.v12.i3.2084 ◽

2017 ◽

Vol 12 (3) ◽

pp. 359

Author(s):

Gusnardi Gusnardi

Keyword(s):

Corporate Governance ◽

Data Analysis ◽

Path Analysis ◽

Hypothesis Testing ◽

Research Method ◽

Internal Audit ◽

The State ◽

Primary Data ◽

Good Corporate Governance

To implement the good corporate governance as it was expected, especially in the BUMN Tbk. in Indonesia, it is important to optimize the role of internal audit. The purpose of this research is to explore the influence of internal audit partly and simultaneously on the good corporate governance at the state-owned companies (BUMN Tbk) in Indonesia. The data used in this research were primary data collected by questionnaires. The data analysis for hypothesis testing was the path analysis. This research done with research method of census by 13 at the state-owned companies (BUMN Tbk.) in Indonesia. The data used in this research were primary data collected by questionnaires. Result of this research indicates that audit factors partly and simultaneously has influenced significantly to exercise on the good corporate governance at the state-owned companies (BUMN Tbk.) in Indonesia.

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Pengaruh Good Corporate Governance Terhadap Firm Value Yang Dimediasi Oleh Return On Assets pada Perusahaan Sektor Pertambangan Batubara Yang Terdaftar Di Bursa Efek Indonesia

Juripol (Jurnal Institusi Politeknik Ganesha Medan) ◽

10.33395/juripol.v4i1.10997 ◽

2021 ◽

Vol 4 (1) ◽

pp. 114-127

Author(s):

Rini Agustina

Keyword(s):

Corporate Governance ◽

Path Analysis ◽

Firm Value ◽

Return On Assets ◽

Purposive Sampling ◽

Good Corporate Governance

Penelitian ini dilakukan untuk menguji pengaruh Good Corporate Governance terhadap Firm Value dengan Return On Assets sebagai variabel intervening. GCG yang digunakan dalam penelitian ini adalah indikator kepemilikan manajerial dan kepemilikan institusional. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2015- 2018. Pemilihan sampel dilakukan dengan metode purposive sampling dari 22 perusahaan sektor pertambangan batubara diperoleh 11 perusahaan sampel yang memenuhi syarat. Teknik analisis data yang digunakan adalah analisis rasio keuangan untuk mengetahui kondisi rasio keuangan perusahaan dari variabel yang diteliti, analisis jalur (Path Analysis) untuk mengetahui besarnya sumbangan (kontribusi) yang ditunjukkan oleh koefisien jalur pada setiap diagram jalur, uji hipotesis menggunakan t-statistik dan F-statistik selain itu juga dilakukan uji asumsi klasik yang meliputi uji normalitas, uji multikolinearitas, uji heteroskedastisitas dan uji autokorelasi. Selama periode pengamatan menunjukkan bahwa data penelitian berdistribusi normal. Berdasarkan uji normalitas, uji multikolinearitas, uji heteroskedastisitas dan uji autokorelasi tidak ditemukan variabel yang menyimpang dari asumsi klasik. Hasil penelitian ini menunjukkan bahwa: 1) GCG yang diproksi Kepemilikan Manajerial memiliki nilai negatif dan tidak signifikan terhadap FV, dan Kepemilikan Institusional memiliki nilai negatif dan tidak signifikan terhadap FV 2) GCG yang di proksikan dengan Kepemilikan Manajerial menyatakan nilai negatif dan tidak signifikan terhadap ROA,dan hasil pengujian Kepemilikan Institusional terhadap ROA menyatakan bahwa nilai positif dan tidak signifikan terhadap ROA, 3) ROA memiliki nilai negatif dan berpengaruh signifikan terhadap FV, 4) GCG terhadap FV yang dimediasi oleh ROA memiliki pengaruh. Disarankan pada penelitian berikutnya untuk menambah variabel lainnya dalam penelitian ini.

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The Effect Of Returnon Asset Returnon Equity And Current Ratio On Company Value With Good Corporate Governance As Moderating Variables

Academia Open ◽

10.21070/acopen.5.2021.2114 ◽

2021 ◽

Vol 5 ◽

Author(s):

Yolanda Nova ◽

Enny Maryanti

Keyword(s):

Corporate Governance ◽

Firm Value ◽

P Value ◽

Initial Population ◽

Validity And Reliability ◽

Moderating Variables ◽

Company Value ◽

Good Corporate Governance ◽

Inner Model ◽

The Relationship

This study uses a quantitative approach. Sampling is ii purposive sampling. the initial population of 81 companies after passing the criteria stage, the remaining 51 companies were used in this study. The data analysis technique used is the Outer Model to test the validity and reliability of the data and the Inner Model to test the hypothesis using the SmartPLS version 3.0 program. The results of this study indicate that: 1) Good Corporate Governance cannot moderate the relationship between4redcx ROA and firm values as evidenced by a p-value of 0.52 and a t-statistic value of 1.944, 2) Good Corporate Governance does not can moderate the relationship between ROE and firm value as evidenced by a p-value of 0.120 and a t-statistic value of 1.556, 3) Good Corporate Governance cannot moderate the relationship between CR and firm values as evidenced by a p-value of 0.314 and the t-statistic value is 1.009.

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ANALISIS CORPORATE FINANCIAL PERFORMANCE, CORPORATE GOVERNANCE DAN CSR PERFORMANCE DI SEKTOR PARIWISATA DAN MULTIMEDIA

JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK ◽

10.25105/jipak.v11i2.4575 ◽

2019 ◽

Vol 11 (2) ◽

pp. 151

Author(s):

Rafaela Pertiwi Sergius ◽

Etty M Nasser

Keyword(s):

Corporate Governance ◽

Financial Performance ◽

Indirect Effect ◽

Sampling Method ◽

Selection Procedure ◽

Institutional Ownership ◽

Positive Influence ◽

Corporate Financial Performance ◽

Board Size ◽

Good Corporate Governance

This research aims to identibr the influence of Good Corporate Governance, represented by board size, independent commissioner size, institutional ownership, on CSR peformance and corporate financial performance, and also to observe the possible influence of CSR peformance on corporate financial performance. The population used in this study are multimedia and tourism companies listed on the Indonesia Stock Exchange (IDX) that chooses for the period of 2011 to 2014 as the sample. Sample selection procedure carried out by implementing purposive sampling method. Data are analyzed using path analysis. The results suggest good corporate governance, represented by independent commissioner si:e and blockholder ownership have positive influence toivard CSR performance. Good corporate governance, represented by board size have no influence toward CSR performance. While, corporate governance represented by board size have positive influence toward corporate financial performance, independent commissioner size and blockholder ownership not have influences toward corporate financial performance and that only board size have direct and indirect effect toward corporate financial performance by CSR peformance.

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TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN BADAN USAHA MILIK MUHAMMADIYAH (BUMM) TERHADAP MASYARAKAT DAN LINGKUNGAN

Media Keadilan: Jurnal Ilmu Hukum ◽

10.31764/jmk.v11i2.3084 ◽

2020 ◽

Vol 11 (2) ◽

pp. 293

Author(s):

Lelisari Lelisari

Keyword(s):

Corporate Governance ◽

Limited Liability ◽

Environmental Responsibility ◽

Limited Liability Company ◽

Environmental Aspects ◽

The Third ◽

Is Research ◽

Positive Law ◽

Good Corporate Governance ◽

The Social

This article discusses the social and environmental responsibility of Muhammadiyah Owned Enterprises (BUMM). The establishment of the economic field as the third pillar in the muhammadiyah preaching as well as marking the characteristics of Advanced Islam that became the spirit of the Muhammadiyah da'wah movement. Speaking of Muhammadiyah, not only talk about schools and universities in the field of education or talk hospitals in the field of health, but also talk about factories and plantations owned by Muhammadiyah. The type of research used is normative juridical research, which is research focused on reviewing the application of rules or norms in positive law. As a result of the research, the Economic and Entrepreneurial Assembly has compiled guidelines for Muhammadiyah Owned Enterprises (BUMM) and has been socialized in 2017, namely the Muhammadiyah Central Leadership Guidelines No. 04/PED/I.0/B/ 2017 on Muhammadiyah Owned Enterprises. This guideline is drawn up, so that bumm management in the form of Limited Liability Company (PT) can be managed in accordance with Muhammadiyah's vision by accommodating good corporate governance. The application of social and environmental responsibility of Muhammadiyah Owned Enterprises (BUMM) to the community and the environment only provides money assistance and programs that are derma or philanthropic, have not touched on the environmental aspects. In The Guidelines No. 04/PED/I.0/B/ 2017 concerning Muhammadiyah Owned Enterprises also has not regulated the obligations of Muhammadiyah-owned enterprises in carrying out CSR.Keyword: BUMM; CSR. ABSTRAKArtikel ini membahas tentang tanggung jawab sosial dan lingkungan Badan Usaha Milik Muhammadiyah (BUMM). Pencanangan bidang ekonomi sebagai pilar ketiga dalam dakwah persyarikatan Muhammadiyah sekaligus menandai ciri Islam berkemajuan yang menjadi spirit gerakan dakwah Muhammadiyah. Berbicara tentang Muhammadiyah, tidak hanya berbicara tentang sekolah dan perguruan tinggi di bidang pendidikan atau berbicara rumah sakit di bidang kesehatan, tetapi juga berbicara pabrik-pabrik dan perkebunan yang dimiliki Muhammadiyah. Tipe penelitian yang digunakan adalah penelitian yuridis normatif yakni penelitian yang difokuskan untuk mengkaji penerapan kaidah-kaidah atau norma-norma dalam hukum positif. Hasil penelitian bahwa, Majelis Ekonomi dan Kewirausahaan sudah menyusun pedoman Badan Usaha Milik Muhammadiyah (BUMM) dan telah disosialisasikan pada tahun 2017, yaitu Pedoman Pimpinan Pusat Muhammadiyah Nomor 04/PED/I.0/B/ 2017 tentang Badan Usaha Milik Muhammadiyah. Pedoman ini disusun, supaya pengelolaan BUMM berbentuk Perseroan Terbatas (PT) bisa dikelola sesuai visi Muhammadiyah dengan mengakomodasi tata kelola perusahaan yang baik.Bentuk penerapan tanggung jawab sosial dan lingkungan Badan Usaha Milik Muhammadiyah (BUMM) terhadap masyarakat dan lingkungan hanya memberikan bantuan uang dan program yang sifatnya derma atau filantropi, belum menyentuh ke aspek lingkungan. Dalam Pedoman No 04/PED/I.0/B/ 2017 tentang Badan Usaha Milik Muhammadiyah juga belum mengatur tentang kewajiban dari badan usaha milik Muhammadiyah dalam melaksanakan CSR.

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PENGARUH Governace GOOD CORPORATE TERHADAP NILAI PERUSAHAAN DENGAN RISIKO KREDIT SEBAGAI variabel intervening (Pada Perusahaan Perbankan Yang Terdaftar Di BEI)

JMM UNRAM - MASTER OF MANAGEMENT JOURNAL ◽

10.29303/jmm.v5i3.92 ◽

2016 ◽

Vol 5 (3) ◽

Author(s):

Wayan Putri Lawinataliani

Keyword(s):

Corporate Governance ◽

Credit Risk ◽

Financial Performance ◽

Indirect Effect ◽

Stock Exchange ◽

The Self ◽

Self Assessment ◽

Book Value ◽

Company Value ◽

Good Corporate Governance

This research is aimed at determining the direct and indirect effect of good corporate governance on the value of company with the credit risk as the intervening variable analyzing the financial performance of the bank registered in Indonesia Stock Exchange during the period of 2011-2013. Good Corporate Governance is examined with the composite of GCG which is the self assessment of the bank. The credit risk is examined with the Non Performing Loan (NPL). The value of the company is examined with the Price Book Value (PBV). The number of the population of this research is 41 companies from which 22 samples were selected through purposive sampling. The analysis in this research is the path analysis to obtain the whole description of the correlation between one and another variable. The research showed that GCG has effect on the credit risk, while the credit risk has the effect on the company value. Thus this means that credit risk can be the intervening variable between GCG and the company value.Key Words : GCG, NPL dan PBV

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