scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PROFITABILITAS DENGAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN SEBAGAI VARIABEL MEDIATING PADA PERUSAHAAN MANUFAKTUR

2020 ◽  
Vol 30 (1) ◽  
pp. 49
Author(s):  
RIE RIENITA PAALLO ◽  
ARDIANTO ARDIANTO
Keyword(s):  
Corporate Governance ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Good Corporate Governance ◽  
Internal Mechanism ◽  
Csr Disclosure ◽  
The Relationship

Introduction: This study examines the effect of good corporate governance on the profitability, either directly or through CSR as an mediating variable in manufacturing companies listed in Indonesia Stock Exchange in the period of 2008-2012.Methods: Sampling method used is purposive sampling by using a balanced panel of data to obtain a sample of 135 companies. Good corporate governance as independent variables were measured usingfour internal mechanism that institutional ownership, managerialownership, board of directors, and audit committees.he research hypotheses were tested using path analysis model.Results: This study found that only institutional ownership had direct and significant impact on profitability. CSR disclosure only proven to be an mediating variable in the relationship between managerial ownership on the profitability of the company. Conclusion and suggestion: Companies should pay attention in the form of social responsibility to the environment and society.

scholarly journals THE EFFECT OF PROFITABILITY AND GOOD CORPORATE GOVERNANCE ON EARNINGS QUALITY

2020 ◽  
Vol 25 (1) ◽  
pp. 13-27
Author(s):  
Rani Aprilian ◽  
Kiagus Andi ◽  
Yunia Amelia
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Good Corporate Governance

This study aims to examine the effect of profitability and good corporate governance on earnings quality in food and beverage companies listed on Indonesia Stock Exchange (IDX) 2015-2018 period. Profitability is calculated using Return on Assets (ROA). The proxy of Good Corporate Governance are institutional ownership, managerial ownership, audit committee, and independent commissioner. The dependent variable in this study is earnings quality measured by discretionary accrual using Modified Jones Model to detect earning management. This study used secondary data from the official website of Indonesian Stock Exchange (www.idx.co.id) and the sampling method in this study uses purposive sampling method. The data analysis in this study using multiple linear regression analysis. The results of this study indicate that profitability and audit committee have a positive effect on earnings quality, while the independent commissioner has a negative effect on earnings quality. Other independent variables i.e. institutional ownership and managerial ownership have no significant effect on earnings quality

scholarly journals PENGARUH PROFITABILITAS DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN

2019 ◽  
Vol 1 (2) ◽  
pp. 158-173
Author(s):  
Rama Andi Wiguna ◽  
Muhammad Yusuf
Keyword(s):  
Corporate Governance ◽  
Firm Value ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Significant Positive Effect ◽  
Good Corporate Governance ◽  
Positive Effect

This research aimed to get empirical evidence about the effect of profitability and good corporate governance as proxied by the proportion of independent board commissioners, number of board commissioners meetings, proportion of audit committee, number of audit committee meetings, managerial ownersip and institutional ownership. The population of this research was companies listed on the Indonesia Stock Exchange in 2016-2017. The sample of this research was fixed by purposive sampling method so that was found 88 samples. Technique of data analysis was multiple linear regression. The result of research showed that profibility, the proportion of independent board commissioners, proporsion of audit committee, managerial ownership and institutional ownership had significant positive effect on firm value, while commissioners meetings and audit committee meetings had no effect on firm value

Pengaruh Good Corporate Governance Terhadap Profitabilitas (Studi Pada Perusahaan Manufaktur Di Bursa Efek Indonesia)

2020 ◽  
Vol 6 (1) ◽  
pp. 87-94
Author(s):  
G. A. Sri Oktaryani ◽  
Siti Sofiyah Abdul Mannan ◽  
I Nyoman Nugraha Ardana Putra
Keyword(s):  
Corporate Governance ◽  
Time Series Data ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis ◽  
Series Data ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Good Corporate Governance

This study is aimed to determine the effect of Good Corporate Governance on profitability. Good Corporate Governance consist of three variables, which are independent commissioner, managerial ownership and institutional ownership. While profitability is measured by Return on Equity (ROE). The population of this research is manufacturing companies that listed on the Indonesia Stock Exchange. There are 43 companies as samples in this study which were obtained by purposive sampling method. Data collected by combining cross-section and time-series data. Furthermore, panel data analyze by multiple linear regression analysis by using EViews software. The findings show that independent commissioners, managerial ownership and institutional ownership has no significant effect on profitability

scholarly journals Pengaruh Good Corporate Governance pada Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Mediasi

2020 ◽  
Vol 30 (2) ◽  
pp. 388
Author(s):  
Gede Marco Pradana Dika Putra ◽  
Ni Gusti Putu Wirawati
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Firm Value ◽  
Stock Price ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Good Corporate Governance ◽  
The Relationship ◽  
Positive Effect

A firm not only aims to get profits but also maximize its value  which can be reflected in stock price. Research aims to examine the effect of good corporate governance on firm value with financial performance as a mediating variable. The study conducted on LQ45 companies listed on Indonesia Stock Exchange in 2017-2018. Sample determined by purposive sampling with 32 samples. Path analysis was used. analysis showed managerial ownership and institutional ownership had no effect on financial performance, managerial ownership and institutional ownership had no effect on firm value, financial performance had a positive effect on firm value, and financial performance was unable to mediate the relationship between GCG and firm value. Keywords: Good Corporate Governance; Firm Value.

scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE DAN RETURN ON ASSETS TERHADAP TAX AVOIDANCE

AKUNTABILITAS ◽  
2019 ◽  
Vol 13 (2) ◽  
pp. 141-154
Author(s):  
Jefri Jefri ◽  
Yaumil Khoiriyah
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Good Corporate Governance

The objective of this research was to prove empirically the factors affecting the good corporate governance and the return on assets onthe tax avoidance of the manufacturing companies indexed in the Indonesia Stock Exchange in the period of 2014-2016. The independent variables of this research werethe institutional ownership, the managerial ownership, the proportion of independent board of Commissioners, the audit committee, the audit quality, the return on assets; while, the dependent variable of this research wasthe tax avoidance. The data collectingtechnique used in this research was the purposive sampling. The number of sample used in this research was 57 manufacturing companies indexed in the Indonesia Stock Exchange in 2014-2016. The data analysis technique used in this research was the multiple linear regressionby using IBM SPSS Version 20 program. The result of this research showed that the managerial ownership, the audit quality, and the return on assets affected the tax avoidance; while, the institutional ownership, the proportion of independent board of commissioners, and theaudit committee did not have any effect on the tax avoidance

scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE (GCG) TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017

2019 ◽  
Vol 11 (03) ◽  
pp. 50-63
Author(s):  
Sutrisno . Sutrisno ◽  
Ariyani Indriastuti
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Regression Coefficient ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Company Value ◽  
Good Corporate Governance

All information in a company's financial statements is useful for investors and users of financial statements because the information contained in financial statements can be used by interested parties or users of financial statements for consideration in making economic decisions, but sometimes the attention of financial statement users or investors is only focused on earnings information. The purpose of this research is to find out. Effect of Good Corporate Governance managerial ownership of institutional ownership and the Audit Committee on Company Value in manufacturing companies listed on the Indonesia Stock Exchange 2015-2017. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The companies that became the population in this study were 24 manufacturing companies. The variables in this study were managerial ownership, institutional ownership and an audit committee on Company Value. Methods of data analysis using multiple linear regression, coefficient of determination and hypothesis testing. The results of this study indicate that the managerial ownership regression coefficient is 0.304, t count (3.847)> t table (1.66) and sign (0.000), <(0.05), institutional ownership is 0.337, t count (3.375)> t table (1.66) and sign (0.001) <(0.05) and audit committee 0.341, t count (4.110)>ttable (1.66) and sign (0.000) <(0.05) based on the coefficient test results R2 determination of 62.8%. This means managerial ownership of institutional ownership and audition committee. Together - they have a positive and significant effect on Company Value. This can be proven in the F test of 38,231 in manufacturing companies listed on the Indonesia Stock Exchange 2015-2017. Company value calculation using PBV (price book value) proxy. However, the calculation of company value can be done using other methods such as Tobin's Q because the calculation of company value does not only use PBV. Given the results of this study indicate that a positive effect on a corporate value of good corporate governance

scholarly journals Analysis of The Effect of Good Corporate Governance on Company Value in Construction and Building Sub Sectors

2019 ◽  
pp. 346-351
Author(s):  
Rini Adiarini
Keyword(s):  
Corporate Governance ◽  
Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Independent Variables ◽  
Company Value ◽  
Good Corporate Governance ◽  
Exchange Data

The study mainly aimed to analyze the effect of the mechanism of good corporate governance on the company value. The population of this study is the construction and building sub-sector companies in the period 2013 - 2017 registered in the Indonesia Stock Exchange. Data were obtained from 10 companies as the sample using purposive sampling method. The analytical method used was multiple linear regression using e-Viewers 9. The results of this study indicated that 90,697 percent of the company value is affected by independent variables including managerial ownership, institutional ownership, independent board of commissioners and board size, and 9.303 percent is explained by factors outside the regression model.

scholarly journals GOOD CORPORATE GOVERNANCE AND TAX AVOIDANCE TO COST OF DEBT WITH GROWTH OPPORTUNITYAS MODERATING (Empirical Study on Manufacturing Company and Finance Service Listed in IDX 2015-2019)

2020 ◽  
Vol 5 (2) ◽  
pp. 123
Author(s):  
Sugiyanto Sugiyanto ◽  
Fitri Dwi Febrianti ◽  
Suripto Suripto
Keyword(s):  
Corporate Governance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Cost Of Debt ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Good Corporate Governance ◽  
The Cost ◽  
The Relationship

Principles of good corporate governance can strengthen the relationship between the effect of Tax Avoidance, the Board of Commissioners and Managerial Ownership of the Cost of Debt on manufacturing companies listed on the Indonesia Stock Exchange (IDX). The hypothesis in the study uses the Eviews tool, tested 3 models 1) approach before using partial moderating (2) approach before using simultaneous moderating (3) The moderating growth opportunity.Samples consist of purposive sampling model with multiple linear regression analysis methods. The data used is the company's financial statements for 2015-2019. Research was taken from 28 selected manufacturing companies listed on the Indonesia Stock Exchange (IDX) and found samples 140 financialstatements.The results of observation were obtained partially by Tax Avoidance has a significant effect on the Cost of Debt, the Board of Commissioners has not a significant effect on the Cost of Debt, and Managerial Ownership has a significant effect on Cost of Debt. While simultaneously Tax Avoidance, Board of Commissioners, and Managerial Ownership influence the Cost of Debt. The moderating of growth opportunity strengthens the relationship between Good Corporate Governance and positive coefficient on the cost of debt, strengthened by the Leverage and Size control variables

scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP OPINI GOING CONCERN

2020 ◽  
Vol 25 (2) ◽  
pp. 32-43
Author(s):  
Fatimah Febriyanti Purnamasari ◽  
Reni Oktavia ◽  
Chara Pratami Tidespania Tubarad
Keyword(s):  
Corporate Governance ◽  
Stock Exchange ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Going Concern ◽  
Industrial Manufacturing ◽  
Good Corporate Governance ◽  
Going Concern Opinion

The purpose of this study was to examine the effect of good corporate governance on going concern opinion. Indicators used to measure good corporate governance is institutional ownership, managerial ownership, and the proportion of the independent board of commissioners. Meanwhile, going concern opinion as the dependent variable is measured by a dummy variable. This study uses secondary data with a population of companies listed on the Indonesia Stock Exchange (BEI) 2014-2018. The method used to determine the sample using purposive sampling. Consisting of 50 industrial manufacturing companies with 250 samples outlier to 243 samples. The analysis method used is logistic regression. The results of hypothesis testing show that managerial ownership has a positive effect on going-concern opinion. Meanwhile, institutional ownership and the proportion of independent commissioners do not have a significant effect on going-concern opinion.

scholarly journals Good Corporate Governance in Manufacturing Companies Tax Avoidance

ETIKONOMI ◽  
2016 ◽  
Vol 15 (2) ◽  
pp. 85-96
Author(s):  
Uun Sunarsih ◽  
Kartika Oktaviani
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Good Corporate Governance

This study aimed to examine the effect of good corporate Governance against tax avoidance peroxided by the book tax gap and corporate governance is peroxided by institutional ownership, managerial ownership, independent board, audit committee and audit quality. This study was performed on companies listed on the Stock Exchange on the observation period 2011-2014. The method used is purposive sampling and obtained a sample of 10 companies. The data used is secondary data that can be downloaded through www.idx.co.id and www.sahamok.com.  The results showed that the variables of the board of managerial ownership, independent directors, audit committee, and audit quality effect on tax avoidance while institutional ownership variable has no effect on tax avoidance. It is suspected that institutional ownership as a monitoring tool in any decision taken by the manager does not support an optimal oversight of management performance related to tax evasion.DOI: 10.15408/etk.v15i2.3541

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