scholarly journals PENGARUH CORPORATE GOVERNANCE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI

2017 ◽  
Vol 6 (2) ◽  
Author(s):  
Uun Sunarsih ◽  
Ade Refany Oktavia
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Audit Committees ◽  
Management Decision ◽  
Company Performance ◽  
Governance Mechanism ◽  
Corporate Governance Mechanism ◽  
Management Audit

This study aims to examine the effect of corporate governance on tax avoidance. This research isconducted on mining companies listed in BEI period 2012-2015. The method used purposivesampling and obtained 10 companies. The data used is secondary data can be downloadedwww.idx.co.id. The results of this study conclude ROA does not affect tax avoidance, because thecompany tries to obtain high profit as an indicator of company performance. Institutional ownership has no effect, it may not be able to supervise any management decision. Managerialownership is influential, it is possible that managerial ownership can increase optimal supervision. The board of independent commissioners is influential, indicating the greater the composition of the commissioner the better the performance. Audit committee is influential, indicatingthe number of audit committees able to improve supervision on management. Audit qualityinfluences indicates that the audit services used can reduce tax avoidance measures.Keywords: Return On Asset, Corporate Governance Mechanism, Tax Avoidance

scholarly journals The Effect of Corporate Governance on Tax Avoidance: Evidence from Indonesia

2020 ◽  
Vol 2 (4) ◽  
pp. 66-85
Author(s):  
Feren Frisca Tania ◽  
. Mukhlasin
Keyword(s):  
Corporate Governance ◽  
Internal Control ◽  
Audit Committee ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Audit Committees ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Negative Effect

This study aims to analyze the effect of the effectiveness of internal control, independent commissioners, the expertise of the board of commissioners, the number of audit committees, and the expertise of the audit committee on tax avoidance in manufacturing companies listed in Indonesia Stock Exchange period 2016-2018. This research is expected to be a material consideration for companies in making decisions related to taxation. The deductive approach used in this study by developing hypotheses based on relevant theories and findings of previous studies. Agency theory is used to see the effect of corporate governance on tax avoidance. The data collection method uses secondary data from the company's financial statements and annual reports according to specific criteria. Data analysis was performed by descriptive statistics and multiple linear regression. The results of the regression analysis prove that effectiveness of internal control and number of audit committees had a positive effect which means higher effectiveness of internal control and number of audit committees cause more tax avoidance, conversely independent commissioners and expertise of the board of commissioners had a negative effect which shows greater independent commissioners and expertise of the board of commissioners cause less tax avoidance. Another result claim that the expertise of the audit committee did not affect on tax avoidance. In contrast to previous studies, this study is more varied by combining several independent variables. JEL Codes: G34, H26.

Optimizing good Corporate Governance Mechanism to Improve Performance: Case in Indonesia’s Manufacturing Companies

2020 ◽  
pp. 097215092091987
Author(s):  
Ilham Hidayah Napitupulu ◽  
Anggiat Situngkir ◽  
Ferry Hendro Basuki ◽  
Widyo Nugroho
Keyword(s):  
Corporate Governance ◽  
Board Of Directors ◽  
Financial Reporting ◽  
Audit Committee ◽  
Audit Committees ◽  
Managerial Ownership ◽  
Company Performance ◽  
Governance Mechanism ◽  
Manufacturing Companies ◽  
Good Corporate Governance

The application of good corporate governance (GCG) aims to improve company performance. In implementing GCG, a mechanism is needed, namely a procedure and a clear relationship between the decision-maker and the party overseeing the decision. The mechanism of GCG can be measured by the numbers of board of directors, independent board of commissioners, audit committees, and also managerial ownership. This research is conducted at manufacturing companies listed on the Indonesia Stock Exchange, with a total sample of 52 companies determined by purposive sampling technique. Data are analyzed by using multiple regression analysis with statistical package for the social sciences (SPSS) tools. The findings show that the board of directors and independent commissioners have an influence on company performance, while audit committees and managerial ownership do not affect the company’s performance. The company’s performance is improved by the existence of an independent board of commissioners that provides guidance and direction as well as supervision to the company management. Meanwhile, the audit committee has no influence, because the audit committee is only responsible for assisting the board of commissioners in monitoring the financial reporting process by the management to improve the credibility of financial statements, and managerial ownership does not affect the company’s performance because the number of management shares is quite low, because of which the management cannot influence the decisions taken at the general meeting of shareholders to improve the company’s financial performance. Thus, if the GCG mechanism goes well, then the company’s performance will increase.

scholarly journals Corporate Governance and Financial Distress in the Banking Industry: Nigerian Experience

2018 ◽  
Vol 10 (1) ◽  
pp. 182
Author(s):  
Ayoola Tajudeen John ◽  
Obokoh Lawrence Ogechukwu
Keyword(s):  
Corporate Governance ◽  
Financial Distress ◽  
Audit Committee ◽  
Banking Industry ◽  
Secondary Data ◽  
Governance Mechanism ◽  
Executive Management ◽  
Quantile Regression Model ◽  
Financial Distress Prediction ◽  
Corporate Governance Mechanism

The study investigates the effect of corporate governance on financial distress in the Nigerian banking industry and examines the discriminatory power of corporate governance mechanism of the board, audit committee, executive management and auditor in one model for financial distress prediction. Secondary data obtained from annual financial statements of twenty banks between 2005 and 2015 were used for the study. The data were analyzed using descriptive statistics and generalized quantile regression model. The empirical evidence from the study suggests that financially distressed banks are characterized by large board size with members who may not be well versed in banking complexities, chairmen and CEOs with significant shareholding both individually and collectively. Furthermore, the evidence also shows that distressed banks suffer major decline in customer deposits despite increase in size. The study concludes that financial distress can be caused by poor corporate governance mechanism. 

scholarly journals Effect of Corporate Governance Mechanism on Company Value with Company Performance as Intervening Variable

2021 ◽  
Vol 9 (12) ◽  
pp. 115-131
Author(s):  
NUR ADILA ◽  
Zaenal Arifin
Keyword(s):  
Corporate Governance ◽  
Board Of Directors ◽  
Audit Committee ◽  
Company Performance ◽  
Governance Mechanism ◽  
Company Value ◽  
The Board Of Directors ◽  
Long Time ◽  
Corporate Governance Mechanism

Corporate Governance is a system that regulates and controls a company which expected to give and increase Company Value to investors. With the existence of Corporate Governance, it is expected that Company Performance will give a good influence on the company. One of the cases is after Indonesia went through a prolonged crisis since 1998, the repairing process in the companies took a long time and it is caused by the weakness of Corporate Governance application in the companies, which will affect the companies’ performance and decrease the companies’ values. The purpose of this research is to analyze the effects of the Corporate Governance mechanism on Company Value with Company Performance as an intervening variable. The case study used in this research is the companies included in IDX BUMN 20 Tahun 2020 list. The result of this study is that Independent Commissioner doesn’t affect values and Company Performance, the board of directors affects Company Value positively, the board of directors doesn’t affect Company Performance. The Audit Committee doesn’t affect the Company Value. The Audit Committee affects the Company Performance positively. The Company Performance is not capable to mediate the independent commissioner’s effect on Company Value. The Company Performance can mediate the effect of the Board of Directors on the Company Value, the Company Performance can’t mediate the effect of Audit Committee on the Company Value.

scholarly journals Corporate Governance and Financial Distress in the Banking Industry: Nigerian Experience

2018 ◽  
Vol 10 (1(J)) ◽  
pp. 182-193
Author(s):  
Ayoola Tajudeen John ◽  
Obokoh Lawrence Ogechukwu
Keyword(s):  
Corporate Governance ◽  
Financial Distress ◽  
Audit Committee ◽  
Banking Industry ◽  
Secondary Data ◽  
Governance Mechanism ◽  
Executive Management ◽  
Quantile Regression Model ◽  
Financial Distress Prediction ◽  
Corporate Governance Mechanism

The study investigates the effect of corporate governance on financial distress in the Nigerian banking industry and examines the discriminatory power of corporate governance mechanism of the board, audit committee, executive management and auditor in one model for financial distress prediction. Secondary data obtained from annual financial statements of twenty banks between 2005 and 2015 were used for the study. The data were analyzed using descriptive statistics and generalized quantile regression model. The empirical evidence from the study suggests that financially distressed banks are characterized by large board size with members who may not be well versed in banking complexities, chairmen and CEOs with significant shareholding both individually and collectively. Furthermore, the evidence also shows that distressed banks suffer major decline in customer deposits despite increase in size. The study concludes that financial distress can be caused by poor corporate governance mechanism. 

scholarly journals Frekuensi Pertemuan Dewan Komisaris dan Komite Audit Terhadap Manajemen Laba Dengan Pendekatan Non-Discreationary Accruals

MBIA ◽  
2019 ◽  
Vol 17 (2) ◽  
pp. 34-46
Author(s):  
Siti Wafiqoh Maulidiyyah Nurul Ichsany ◽  
T. Husain
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Data Analysis ◽  
Earnings Management ◽  
Audit Committee ◽  
Sampling Technique ◽  
Audit Committees ◽  
Governance Mechanism ◽  
Negative Effect ◽  
Corporate Governance Mechanism

This research aim to obtain empirical evidence about the practice of earnings management in use of corporate governance mechanism which consists of the frequency of board and audit committees meeting. This study uses measurements of earnings management with the non-discreationary accruals (NDA) approach introduced by Jones. The population of this study is sub-sectors companies in the construction and building in 2010-2016. The sampling technique uses a purposive method. The method of data analysis uses multiple regression analysis, the classical assumption test previously and followed by hypothesis testing. The results of this research indicate that the frequency of board meetings does not significantly influence on the earnings management, while the frequency of audit committee meetings has a negative effect on the earnings management.

scholarly journals The Role of Internal Corporate Governance Mechanism in Accounting Conservatism

2019 ◽  
Vol 2 (1) ◽  
pp. 63-70
Author(s):  
Mardiani Nur ◽  
Rita Anugerah ◽  
Novita Indrawati ◽  
Novita Indrawati
Keyword(s):  
Audit Committee ◽  
Stock Exchange ◽  
Mining Industry ◽  
Secondary Data ◽  
Accounting Conservatism ◽  
Audit Committees ◽  
Governance Mechanism ◽  
Analysis Model ◽  
Corporate Governance Mechanism

AbstractObjective – This study aims to analyze the influence of internal mechanisms (independent commissioner, ownership structure and audit committee) on accounting conservatism in mining companies listed on the Indonesia Stock Exchange for the period of 2015-2017. Design/methodology – Secondary data in the form of financial statements are collected from the sub-sector companies in mining industry from the Indonesian capital market directory (ICMD). The data is taken from companies listed in Indonesia stock exchange for the period of 2015-2017. Samples are determined by using purposive sampling method and are selected based on certain considerations or criteria. The analysis model used in this study is path analysis. Results – The results of this study prove that independent commissioners, ownership structures and audit committees have a positive effect on accounting conservatism. Research limitations/implications – This study is perhaps limited in the number of variables used to test the model. There may be other variables that affect accounting conservatism so that further studies can extend this study by utilizing more variables. 

scholarly journals The Effect of Corporate Governance Mechanism on Intellectual Capital Disclosure of High IC-Intensive Companies in Indonesia and Malaysia

2021 ◽  
Vol 23 (1) ◽  
pp. 33-48
Author(s):  
Evi Rahmawati ◽  
Naufal Fadlurrahman ◽  
Firda Shofia Azzahra
Keyword(s):  
Corporate Governance ◽  
Intellectual Capital ◽  
Audit Committee ◽  
Stock Exchange ◽  
Audit Committees ◽  
Governance Mechanism ◽  
Governance Mechanisms ◽  
Board Size ◽  
Corporate Governance Mechanisms ◽  
Corporate Governance Mechanism

Research aims: This study examines the effect of corporate governance mechanisms, such as board size, CEO duality, number of the audit committee, board gender, and family ownership, on intellectual capital disclosures.Design/Methodology/Approach: The sample study was high intellectual capital (IC)-intensive companies listed on the Indonesia Stock Exchange and Malaysia Stock during 2017-2018.Research findings: For Indonesia, the results revealed that the number of the audit committee and board size had a positive and significant effect on intellectual capital disclosures. Meanwhile, in Malaysia, the results showed that audit committees had a positive and significant effect on intellectual capital disclosures.Theoretical contribution/Originality: This study adds literature on the effect of corporate governance mechanisms on intellectual capital disclosure of high IC-intensive companies in the development of the country context.

scholarly journals The influence of Corporate Governance Mechanism Towards Company Performance

2019 ◽  
Vol 1 (2) ◽  
pp. 111-118
Author(s):  
Musfialdy Musfialdy ◽  
Edison Edison ◽  
Artis Artis
Keyword(s):  
Corporate Governance ◽  
Institutional Ownership ◽  
Audit Committees ◽  
Managerial Ownership ◽  
Company Performance ◽  
Governance Mechanism ◽  
Corporate Governance Mechanism

Corporate Governance  explains the relation between many participants in the company that determines the direction of company performance. The purpose of this study is to analyze whether the mechanism of Corporate Governance affects company performance. the results of the study, it can be concluded that institutional ownership, managerial ownership, and  audit committees do not have a significant effect on company performance. Independent commissioners have a significant effect on Company Performance.

scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN

2019 ◽  
Vol 1 (1) ◽  
pp. 7-20
Author(s):  
Yushita Marini ◽  
Nisha Marina
Keyword(s):  
Corporate Governance ◽  
Board Of Directors ◽  
Audit Committee ◽  
Stock Exchange ◽  
Financial Statements ◽  
Audit Committees ◽  
Independent Directors ◽  
Governance Mechanism ◽  
The Board Of Directors ◽  
Corporate Governance Mechanism

This study aimed to get empirical evidence regarding the corporate governance mechanism proxied by the size of the board of commisioners, independent directors, the size of the board of directors and audit committees that affect the value of the company. This study using purposive sampling method for collecting samples of the companies listed in Indonesia Stock Exchange that publish the complete annual financial statements for 2010-2014, have the data necessary corporate governance in research, the company has never delisted and present its financial statements in Indonesian Rupiah , From the analysis of the study showed that the size of the board of commisioners, independent directors, and the size of the board of directors affect the value of the company, while the audit committee does not affect the value of the company.

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