scholarly journals Corporate Governance Mechanism on Tunneling Incentive and Financial Distress and Their Impact on Corporate Turnaround (Study on Manufacture Companies in Indonesia Stock Exchange on 2013-2018)

2020 ◽  
Vol 8 (11) ◽  
Keyword(s):  
Corporate Governance ◽  
Financial Distress ◽  
Stock Exchange ◽  
Governance Mechanism ◽  
Corporate Turnaround ◽  
Corporate Governance Mechanism

scholarly journals Does board of commissioners independence still relevant in tax avoidance monitoring?

2021 ◽  
Vol 10 (5) ◽  
pp. 148-156
Author(s):  
Dianwicaksih Arieftiara ◽  
Imam Alhady ◽  
Noegrahini Lastiningsih
Keyword(s):  
Corporate Governance ◽  
Financial Reporting ◽  
Financial Distress ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Consumer Good Industry ◽  
Governance Mechanism ◽  
Good Industry ◽  
Corporate Governance Mechanism

This study aims to examine does independence of the Board of Commissioner (BOC) is still relevant as a corporate governance mechanism regarding monitoring managers’ activity, such as aggressive in financial reporting and tax avoidance during financial distress condition. The focus of this study is listed companies on the Indonesia Stock Exchange (IDX), particularly on Mining and Consumer Good Industry sector for period 2016 until 2018. Using multiple linear regression analysis, this study documents that Independency of board commissioner has significant effect on manager’s activity in avoiding tax, however this study failed to document that independency moderates the effect of financial distress and financial reporting aggressiveness on tax avoidance. In addition, this study find that financial distress and financial re-porting aggressiveness positively affect tax avoidance. This study contributes on two ways, first, it adds empirical evidence regarding the relevancy of board of commissioner’s independency as a measure of corporate governance mechanism to monitor managers’ activities in avoiding tax. Second, it also adds evidence that independence is unable to moderates the effect of financial distress and financial reporting aggressiveness on tax avoidance activities performed by managers. In brief, this study implies that the independence of BoC, solely as a measure of corporate governance mechanism is less relevant in a current situation especially when the company facing financial distress conditions and managers’ aggressiveness in financial reporting. Managers should more pay attention to the discretion of tax avoidance activities particularly when facing financial distress condition. The results also imply that regulatory bodies, for instance, Stock Exchange Supervisory Board under the Indonesian Financial Services Authority should reconsider or reformation the concept of independence of Board Commissioners.

Corporate Governance Mechanism on Financial Performance (Evidence from the Indonesia’s Listed State-owned Enterprises)

2021 ◽  
Vol 1 (1) ◽  
pp. 24-34
Author(s):  
Anak Agung Kompiyang Ratih Maldini ◽  
Pananda Pasaribu ◽  
Christian Haposan Pangaribuan
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Positive Impact ◽  
Stock Exchange ◽  
Governance Structure ◽  
Board Independence ◽  
Governance Mechanism ◽  
Good Corporate Governance ◽  
Corporate Governance Mechanism ◽  
The Impact

Objective – This study aims to find the impact of privatization, which proxied by good corporate governance toward the financial performance of SOEs in Indonesia. Methodology – This study used 16 privatized SOEs that are listed in Indonesia Stock Exchange and also 16 privatized non-SOEs as the comparison. The data is collected from the year 2014 to 2018 and analyzed by using multiple regression panel data. Findings – This study found that director size and board independence have a positive impact toward SOEs financial performance. The director size and board independences have a positive significant impact toward the SOEs financial performance while the privatized non-SOEs is not significantly affected Novelty – This study examines proper governance structure in SOEs and non-SOEs, thus providing new insights about good corporate governance regulation in the Indonesian context.

Pengaruh Corporate Governance terhadap Keputusan Investasi

2009 ◽  
Vol 4 (1) ◽  
pp. 1
Author(s):  
Maria Gorethi Berek ◽  
Elok Pakaryaningsih
Keyword(s):  
Corporate Governance ◽  
Real Estate ◽  
Stock Exchange ◽  
Investment Decision ◽  
Institutional Ownership ◽  
Governance Mechanism ◽  
Real Estate Industry ◽  
Board Size ◽  
Corporate Governance Mechanism ◽  
Asset Growth

The objective of this research is to examine the effect of corporate governance mechanism on investment decision. Using two ways of measurement, namely, board size and institutional ownership, corporate governance is hypothesized to have an effect oninvestment decision in which measured by asset growth, equity growth and debt growth.Using real estate industry listed at Jakarta Stock Exchange as the sample, the result shows that both institutional ownership and board size do not affect investment decision.Keywords: Corporate governance, investment decision, institutional ownership, board size

scholarly journals Pengaruh Intellectual Capital dan Corporate Governance Terhadap Kinerja Bank di Indonesia

2019 ◽  
Vol 2 (1) ◽  
pp. 57
Author(s):  
Jadzil Baihaqi
Keyword(s):  
Corporate Governance ◽  
Intellectual Capital ◽  
Boards Of Directors ◽  
Audit Committee ◽  
Stock Exchange ◽  
Governance Mechanism ◽  
Moderation Effect ◽  
Corporate Governance Mechanism ◽  
The Impact ◽  
The Relationship

This study examines the impact of intellectual capital and corporate governance mechanism on banks’ performance both directly and also moderated effect. We used banks that were listed in the Indonesia Stock Exchange. The bank’s performance was measured by risk-based bank rating while intellectual capital was measured by the coefficient of VAICTM (Pulic, 1998). The corporate governance mechanism was measured based on the size of boards of directors, the composition of independent director, CEO remuneration, managerial ownership, the effectiveness of audit committee and ownership concentration. The result of the study shows that banks’ performance was positively influenced by intellectual capital. However, corporate governance mechanism did not influence the banks’ performance, while the moderation effect of corporate governance mechanism on the relationship between intellectual capital and banks’ performance was not confirmed.

scholarly journals Pengaruh Mekanisme Corporate Governance Terhadap Ketepatan Waktu Pelaporan Keuangan (Studi Empiris Pada Perusahaan Perbankan Milik Pemerintah Pusat)

2018 ◽  
Vol 19 (1) ◽  
pp. 1
Author(s):  
Muhammad Rivandi ◽  
Maria Magdalena Gea
Keyword(s):  
Corporate Governance ◽  
Financial Reporting ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Central Banking ◽  
Managerial Ownership ◽  
Governance Mechanism ◽  
Multiple Regression Models ◽  
Corporate Governance Mechanism

This study aims to examine the effect of corporate governance mechanism on the timeliness of financial reporting. The sample of this study are four central banking companies listed in Indonesia Stock Exchange (IDX) selected based on purposive sampling method. The method of data analysis used in this study is multiple regression models. Based on the hypotheses testing result, that the managerial ownership and audit committee have a positive and significant effect on the timeliness of financial reporting, while independent commissioner has no effect on the timeliness of financial reporting

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 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.

scholarly journals Pengaruh Mekanisme Internal Corporate Governance Terhadap Pemilihan Auditor Eksternal

2020 ◽  
Vol 21 (2) ◽  
pp. 182
Author(s):  
Febrina Nafasati P ◽  
Dian Indu Dewi
Keyword(s):  
Corporate Governance ◽  
Stock Exchange ◽  
Governance Mechanism ◽  
Auditor Choice ◽  
Auditor Quality ◽  
Corporate Governance Mechanism ◽  
The Impact

<p><em>Internal Coporate Governance Mechanism influence for Auditor Choice. The research is to know of the impact of Internal Corporate Governance Mechanism on auditor choice by non-financial companies, where the proxies of Internal Corporate Governance Mechanism used are the largest shareholder, audit committee’s effectivenese, the number of board of commissioner and the proportion of independent commissioner. This study used Top 4-non Top 4 auditor segregation as a proxy of auditor quality that will be chosen by the company.</em></p><p><em>This study used Logistic Regresion and used 177 of non financial companies listed on the Indonesia Stock Exchange 2013. </em></p><p><em>The Result showed that there are significant of the number of board of commissioner and audit committee’s effectivenese on auditor choice by company. Therea are not significant of the largest shareholder and the proportion of independent commissioner on auditor choice by company.</em></p>

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