Pengaruh Kepemilikan Managerial, Institutionalo Prrblik, dan f)kuran Ilewan Direksi Terhadap Nilai Penrsahaan dengan Return On Asset Sebagai Variabel Kontrol

2010 ◽  
Vol 5 (1) ◽  
pp. 70
Author(s):  
Sonny Feriawan
Keyword(s):  
Institutional Ownership ◽  
Top Management ◽  
Managerial Ownership ◽  
Public Ownership ◽  
Return On Assets ◽  
The Public

This research is to see the influence of managerial, institutional, and public ownership and the size of top milMgernent on the value of companies with the return on assets as the controlling variable. This study nkes the benefi* of 67 samples of companies during the period of 2005-2007, which are listed in the Indonesia Stock Exchmrge (BED.By using double regression, it indicates that the managerial ownership and the size of top management have a positive inJluence on the value of the companies. The institutional ownership and the public ownership do not have any influences on thevalue of the companies.Keywords: tnanogerial, institutional, public, the size of top mantagernent, return on assets (ROA), thevalue of company.

scholarly journals Analisis Struktur Kepemilikan Perusahaan Terhadap Profitabilitas Perusahaan Makanan dan Minuman yang Terdaftar di BEI

2018 ◽  
Vol 3 (2) ◽  
pp. 85-94
Author(s):  
Heni Agustina ◽  
Djoko Soelistya
Keyword(s):  
Quantitative Research ◽  
World Economy ◽  
Institutional Ownership ◽  
Active Role ◽  
Testing Hypothesis ◽  
Managerial Ownership ◽  
Public Ownership ◽  
Financial Report ◽  
The World ◽  
Food And Beverage

Abstract: The presence of food and beverage companies currently have an active role in the world economy, where the existence of such companies did not escape from the large number of funding. The funds obtained from some shareholders. Shareholding itself consists of managerial ownership, institutional ownership, and public ownership. This research is quantitative research using observa- tion because it describes the relationships between variables through testing hypothesis. Samples taken from a population with specific criteria. The population in this study i.e. finance report food and beverage companies as much as 70 financial report of the food and beverage companies that are registered in BEI. The results in this study indicates that the managerial ownership variables have no effect on profitability, but institutional ownership and public ownership has an influence on profitability.

scholarly journals Pengaruh Ukuran Komite Audit, Kepemilikan Manajerial dan Kepemilikan Institusional Terhadap Return On Assets (ROA)

2021 ◽  
Vol 4 (2) ◽  
pp. 645-655
Author(s):  
Celine Eriskha ◽  
Nanu Hasanuh
Keyword(s):  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Literature Study ◽  
Return On Assets ◽  
Food And Beverage

When observing the major financial problems that were revealed, the public questioned the performance of the big companies involved in this scandal, which contradicts the principles of Good Corporate Governance regarding accountability, equity, integrity, transparency and responsibility. This study aims to determine, test and explain the effect of the audit committee, managerial ownership, institutional ownership, on Return On Assets both partially and jointly in the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2014 to 2019. The sample was determined by purposive sampling. Data collection techniques using literature study and observation. The method used is multiple linear regression analysis. Based on the results of multiple linear analysis, it is found that Managerial ownership has a partial effect on ROA then Audit Committee Size and Institutional ownership partially have no effect on ROA, and simultaneously Audit Committee Size, Managerial Ownership and Institutional Ownership together have an effect on Return On Assets ( ROA). Keywords: Audit Committee, Managerial Ownership, Institutional and ROA

scholarly journals WOMEN AT THE LEVEL OF MANAGEMENT, AGENCY CONFLICT MECHANISMS, AND FINANCIAL PERFORMANCE

2020 ◽  
Vol 3 (2) ◽  
pp. 52-62
Author(s):  
Lukas Surjaatmaja ◽  
◽  
Hendra Wijaya ◽  
Keyword(s):  
Firm Performance ◽  
Financial Performance ◽  
Institutional Ownership ◽  
Manufacturing Firms ◽  
Top Management ◽  
Managerial Ownership ◽  
Female Representation ◽  
Return On Equity ◽  
Management Agency ◽  
Agency Conflict

This study analyzes the effect of female representation in top management, agency conflict mechanism on firm performance in Indonesia Manufacturing Firms. Agency conflict in this reseach consist of managerial ownership, institutional ownership, and debt. The sample of this study consist of 90 manufacturing firms over the period 2013-2017. This study measures firm performance with return on asset and return on equity. Data on this research were analyzed using multiple regression. This study found that female representation in top management and managerial ownership do not affect firm performance. This study also found that institutional ownership positively affects the firm performance and debt negatively affects the firm performance

scholarly journals The Influence Of Managerial Ownership, Institutional Ownership, And Dividend Policy On The Financial Performance Of Construction And Building Companies Listed On The Indonesia Stock Exchange 2013-2017

2019 ◽  
Vol 3 (1) ◽  
pp. 86-95
Author(s):  
Yeni Sofiana ◽  
Agus Sukoco ◽  
Joko Suyono
Keyword(s):  
Financial Performance ◽  
Significant Influence ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis ◽  
Managerial Ownership ◽  
Return On Assets

  Purpose: The purpose of this studyisdetermine the influence of managerial ownership, institutional ownership and dividend policy on corporate financial performance with indicators of Return On Assets (ROA).   Design/methodology/approach: The research method used is multiple linear regression analysis.    Findings: Dividend policy has a negative and significant influence on the company's financial performance.Simultaneously managerial ownership, institutional ownership and dividend policy have a significant influence on the company's financial performance. Research limitations/implications: This study uses secondary data from construction and building companies sub-sector companies listed on the Indonesia Stock Exchange.     Practical implications: The results of this study are managerial ownership has a positive and significant influence on the company's financial performance. Originality/value:  Paper type: This paper can be categorized as case study paper. 

scholarly journals Financial Distress, Tax Loss Carried Forward, Corporate Governance and Tax Avoidance

2020 ◽  
Vol 5 (3) ◽  
pp. 87-94
Author(s):  
Mayang Sekar Pembayun Khamisan ◽  
Silvy Christina
Keyword(s):  
Corporate Governance ◽  
Firm Size ◽  
Financial Distress ◽  
Audit Committee ◽  
Audit Quality ◽  
Tax Avoidance ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Return On Assets ◽  
Tax Loss

Objective – This study aims to obtain empirical evidence about the factors that influence tax avoidance. The independent variables tested in this research were financial distress, tax loss carried forward, institutional ownership, managerial ownership, audit committee, audit quality, firm size, and return on assets with e Cash Effective Tax Rate (CETR) used as a dependent variable in this study. Methodology/Technique – The companies used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a research period of 2016-2018. The number of research samples used were 162 data. The method of sampling used purposive sampling and this research used multiple regression analyses to test the hypothesis. Findings – This research provides the result that financial distress, tax loss carried forward, institutional ownership, managerial ownership, audit committee, audit quality, firm size, and return on assets have no influence on tax avoidance. Originality/value – The difference between this study and previous studies is that this study focuses on financial distress, tax loss carried forward and corporate governance. Type of Paper: Empirical. JEL Classification: M41, M49. Keywords: Financial Distress, Tax Loss Carried Forward, Institutional Ownership, Managerial Ownership, Audit Committee, Audit Quality, Firm Size, Return on Assets, Cash Effective Tax Rate. Reference to this paper should be made as follows: Khamisan, M.S.P; Christina, S. 2020. Financial Distress, Tax Loss Carried Forward, Corporate Governance and Tax Avoidance, Acc. Fin. Review, 5 (3): 87 – 94. https://doi.org/10.35609/afr.2020.5.3(1)

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 FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Vol 20 (2) ◽  
pp. 117-126
Author(s):  
ANWAR HARSONO
Keyword(s):  
Firm Size ◽  
Firm Value ◽  
Dividend Policy ◽  
Capital Expenditure ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Return On Assets ◽  
Final Sample ◽  
Debt Policy

The objective of the research is to obtain empirical evidence on the effect of independent variables of firm size, cash, capital expenditure, dividend policy, debt policy, return on asset, managerial ownership, and institutional ownership to firm value.The population used in this study are non-financial companies listed on the Indonesia Stock Exchange from 2013-2016. Intake of data in this research using purposive sampling method. There are 54 non-financial companies that fit the criteria and were selected as the final sample. This study uses multiple regression analysis to test the hypothesis. The value of firms in this study was measured using Tobins'Q.The empirical results of this study indicate that the variables independent debt policy and return on assets have an influence on firm value, while the variables of firm size, cash, capital expenditure, dividend policy, managerial ownership, and institutional ownership have no effect on firm value.

scholarly journals THE INFLUENCE OF AUDIT COMMITTEE AND OWNERSHIP STRUCTURE ON EARNINGS MANAGEMENT

2017 ◽  
Vol 8 (1) ◽  
pp. 1
Author(s):  
Metta Kusumaningtyas ◽  
Dessy Noor Farida
Keyword(s):  
Earnings Management ◽  
Ownership Structure ◽  
Audit Committee ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Public Ownership ◽  
Discretionary Accrual ◽  
Negative Effect

<p>The objective of this study is to analyze the influence of audit committee characteristics and ownership structure on earnings management. The characteristics which are used to measure the effectiveness of the audit committee are audit committee independence, audit committee competency, audit committee activity and audit committee size. Ownership structures are characteristics of public ownership, institutional ownership, and managerial ownership. Earnings management in this study were measured by using the value of discretionary accrual. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2007-2012. Based on purposive sampling method, the number of samples in this study was 66 samples. Testing the hypothesis used multiple regression analysis. The results indicate that audit committee independent, audit committee size and institutional ownership had a significant negative effect on earnings management. Instead the others variables such as audit committee competency, audit committee activity, public ownership and managerial ownership did not influenced on earnings management.</p>

scholarly journals Analisis Pengaruh Financial Indicators dan Ownership Structure untuk Memprediksi Kondisi Financial Distress (Studi pada Sektor Industri Perdagangan, Jasa, dan Investasi yang Terdaftar di BEI Tahun 2014-2018)

2021 ◽  
Vol 9 (2) ◽  
pp. 723
Author(s):  
Elyia Rosiana Savitri ◽  
Purwohandoko Purwohandoko
Keyword(s):  
Ownership Structure ◽  
Financial Distress ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Financial Indicators ◽  
Return On Assets ◽  
Logistic Regression Method ◽  
A Company ◽  
Tax Deduction ◽  
Research Period

Financial distress is the stage when a company experiences a decline in financial performance before bankruptcy occurs. This study aims to examine the effect of financial indicators and ownership structure on financial distress. The independent variables in financial indicators include profitability, activity, growth, liquidity, and leverage. The ownership structure includes managerial ownership and institutional ownership. This research period is for five years, from 2014 to 2018. This study's population are companies in the trade, services, and investment sectors. Samples were taken using the purposive sampling method and obtained 16 companies as samples. The results of data analysis using the logistic regression method. The results showed that the current ratio and debt to assets ratio significantly affected financial distress. Meanwhile, the variables return on assets, total assets turnover, sales growth, managerial ownership, and institutional ownership do not significantly affect financial distress. The solution that the trade, service can carry out, and investment industry sector that has negative EPS in a row is to pay off short-term obligations within a predetermined period and maximize the benefits of debt as a tax deduction so that financial distress for companies can be avoided.

scholarly journals CORPORATE GOVERNANCE AND PROFITABILITY ON THE TIMELINESS OF FINANCIAL REPORTING: AN EMPIRICAL STUDY OF THE MINING SECTOR

2020 ◽  
Vol 1 (4) ◽  
pp. 669-681
Author(s):  
Putri Dwi Wahyuni
Keyword(s):  
Corporate Governance ◽  
Financial Reporting ◽  
Audit Committee ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Return On Assets ◽  
Mining Sector ◽  
The Public ◽  
Method Analysis

The research objective to be achieved is to provide understanding and knowledge to the public, especially investors and creditors about the role of corporate governance (independent commissioners, the audit committee and institutional ownership) and return on assets (ROA) on the timeliness of financial reporting and can use as a reference for further researchers and stakeholders in making relevant and reliable decisions. The Population in this study is a listed mining sector issuer on the Indonesia Stock Exchange conducted for 3 years of observation in 2016 - 2018. Data collection techniques using a purposive sampling method. Analysis of the data used is logistic regression The results showed that only return on assets had a positive and significant effect on the timeliness of financial reporting. While the independent commissioner variable, the size of the audit committee and institutional ownership have an influence but are not significant

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