scholarly journals ANALYSIS OF GOOD CORPORATE GOVERNANCE, FINANCIAL PERFORMANCE AND SUSTAINABILITY REPORT

2019 ◽  
Vol 9 (2) ◽  
pp. 200
Author(s):  
Sri Wahjuni Latifah ◽  
Muhammad Fahminuddin Rosyid ◽  
Lilik Purwanti ◽  
Tri Wahyu Oktavendi
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Board Of Directors ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Managerial Ownership ◽  
Analysis Tool ◽  
Good Corporate Governance ◽  
Sustainability Reports ◽  
Sustainability Report

This study aims to analysiss and examine the effect of the financial performance and good corporate governance on sustainability report. Financial performance is measured using ROA. Good corporate governance mechanisms used are managerial ownership, independent commissioner board, board of directors and independent audit committee. The population is state-owned companies listed in the Indonesia Stock Exchange during 2011-2014. A purposive sampling method is used as a sampling method and 13 companies are selected as samples. A multiple linear regression analysis using SEM-PLS program is employed as a data analysis tool. The results show that the ROA, the board of directors, and audit committees affect sustainability reports; while managerial ownership and independent board do not affect sustainability reports.

The Effect of Good Corporate Governance and Sustainability Report on Company Performance

2021 ◽  
Vol 12 (8) ◽  
pp. 494-504
Author(s):  
Jun aidi ◽  
Nurd iono ◽  
Ahmad Rifai ◽  
Icuk Rangga Bawano
Keyword(s):  
Corporate Governance ◽  
Board Of Directors ◽  
Audit Committee ◽  
Linear Regression Analysis ◽  
Institutional Ownership ◽  
Company Performance ◽  
Good Corporate Governance ◽  
Management Ownership ◽  
The Board Of Directors ◽  
Sustainability Report

This study examines the effect of good corporate governance and sustainability report on company performance. Good corporate governance is dependent on the size of the board of directors, the proportion of independent commissioners, the size of the audit committee, institutional ownership, management ownership. Sustainability report is facilitated by economic, environmental and social aspect as well as disclosure index. While Company performance is generated by Return on Assets (ROA). This research was conducted on companies listed on the Indonesia Stock Exchange between 2014-2018. The purposive sampling technique was used. Hypothesis testing was done by linear regression analysis. The results of testing the first variable showed that institutional ownership affects ROA and has a negative relationship direction. While the size of the board of directors, the proportion of independent directors, the size of the audit committee, and management ownership have no effect on ROA. However, the result of the second variable showed that the disclosure of economic aspects affects ROA and has a positive relationship direction. While disclosure of environmental and social aspects does not affect ROA.

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 Ukuran Perusahaan dan Corporate Governance Terhadap Konerja Keuangan Dengan Pengungkapan Sustaunability Report Sebagai Variabel Intervening

2019 ◽  
Vol 2 (2) ◽  
pp. 147-169
Author(s):  
Ananda Muliaturrohmah Ikhwani ◽  
Irma Paramita ◽  
Karsam Sunaryo
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Board Of Directors ◽  
Audit Committee ◽  
Company Size ◽  
Small Companies ◽  
Past Performance ◽  
The Board Of Directors ◽  
Sustainability Reports ◽  
Sustainability Report

Financial performance can provide an overview of past performance and future prospects of a company. Many companies carry out business activities related to nature but do not disclose sustainability reports. Companies that have a large company size should disclose more information than small companies, including disclosures about the implementation of Corporate Governance and sustainability reports disclosure. With these disclosures of information, it is expected to increase public trust in the company and improve the company's financial performance. This research aims to obtain evidence that company size and Corporate Governance influence financial performance, and the role of Sustainability Report disclosure as mediating the relationship between these variables in nine state-owned enterprises and the mining sector for five years (2013-2017). The results of this study indicate that (1) company size has effects on financial performance; (2) audit committee has effects on financial performance; (3) the board of directors does not affect financial performance; (4) company size has not affect the disclosure of sustainability report; (5) the audit committee has not affect the disclosure of sustainability report; (6) the board of directors has effect the disclosure of sustainability report; and (7) Sustainability Report disclosure can’t mediate the influence between company size/Corporate Governance on financial performance.

scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Vol 5 (2) ◽  
pp. 160 ◽  
Author(s):  
Christina Verawaty Situmorang ◽  
Arthur Simanjuntak
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Board Of Directors ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis ◽  
Good Corporate Governance ◽  
Ownership Composition

This study aims to examine and analyze the influence of good corporate governance on corporate financial performance. Good corporate governance in this study is proxied by percentage of institutional ownership, composition of board of directors and composition of independent commissioner. The financial performance of a banking company is measured by Return on Equity (ROE). The population of this study are banking companies Book II and III listed on the Indonesia Stock Exchange (BEI), amounting to 29 companies. The technique of the sample using purposive sampling obtained 19 companies. The type of data used is secondary data. Data analysis technique in this research use multiple linear regression analysis. The results of this study partially indicate that the percentage of institutional ownership, composition of board of directors and composition of independent commissioner has no significant effect with the direction of negative coefficient on ROE. While the simultaneous percentage of institutional ownership, the composition of the board of directors and the composition of independent commissioners composition have significant effect on ROE with positive coefficient direction.

scholarly journals Pengaruh Good Corporate Governance Dan Corporate Social Responsibility Terhadap Kinerja Keuangan Pada Perusahaan Keuangan Di Bursa Efek Indonesia

2021 ◽  
Vol 16 (1) ◽  
Author(s):  
Rodhiyani Cahya Ningsih ◽  
Dian Retnaningdiah
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Financial Performance ◽  
Board Of Directors ◽  
Audit Committee ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Good Corporate Governance ◽  
The Board Of Directors ◽  
Corporate Social

this study was to determine the effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on Financial Performance as measured by Return on Assets (ROA) in financial companies listed on the IDX in the period of 2014-2018. This study used a Multiple Linear Regression Analysis. The independent variable of the research used GCG as proxied by the Board of Directors, Proportion of Independent Commissioners, Managerial Ownership, Institutional Ownership, and the Audit Committee, while CSR is measured using indicators based on the 2016 Global Reporting Inititive (GRI) Standard. Financial performance as measured by Return on Assets (ROA). Sampling data using purposive sampling, and there are 11 companies that meet predetermined criteria. This study showed that the Managerial Ownership has an effect on Financial Performance (ROA). This is shown as hypothesized. The Board of Directors, the Proportion of Independent Commissioners, Institutional Ownership, the Audit Committee do not affect the Financial Performance (ROA), this is not as hypothesized. CSR has no effect on Financial Performance (ROA), this is not what was hypothesized. The Board of Directors, Proportion of Independent Commissioners, Managerial Ownership, Institutional Ownership, Audit Committee and CSR simultaneously affect Financial Performance (ROA). These results meet the hypotheses of the study.   Keywords: Good Corporate Governance, Corporate Social Responsibility, Financial Performance

scholarly journals The Effects of Good Corporate Governance and Company Status on The Company Financial Performance

2021 ◽  
pp. 348-359
Author(s):  
Rahmadoni
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Linear Regression ◽  
Financial Performance ◽  
Significant Influence ◽  
Analytical Method ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Good Corporate Governance

This study aims to examine the effect of Good Corporate Governance (GCG) and company status on the company's financial performance in companies participating in the 2015-2019 CGPI rating program organized by IICG and SWA Magazine. The sampling method of this research is purposive sampling method and follows certain criteria resulting in 13 sample companies. The analytical method of this research is multiple linear regression analysis with SPSS (Statistical Product and Service Solution) application tools. The results of the study indicate that Good Corporate Governance and company status have a significant influence on the company's financial performance and company status also has a significant influence on Good Corporate Governance.

scholarly journals Pengaruh Penerapan Prinsip-Prinsip Good Corporate Governance dan Budaya Tri Hita Karana pada Kinerja Keuangan

2020 ◽  
Vol 30 (9) ◽  
pp. 2366
Author(s):  
I Gusti Ngurah Gede Bali Sakhya Prawira ◽  
Ni Ketut Rasmini
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Good Corporate Governance ◽  
Analysis Technique ◽  
Savings And Loan ◽  
Performance Principles ◽  
Positive Effect

The purpose of this study was to examine the effect of the principles of good corporate governance and the tri hita karana culture on financial performance. The study was conducted in all savings and loan cooperatives in Tabanan district. The respondents in this study were the chairman, secretary, and treasurer of the cooperative. The population in this study amounted to 86 cooperatives. The samples in this study were 71 cooperatives obtained by the proportionate stratified random sampling method. Data collection was carried out by distributing questionnaires and the analysis technique used multiple linear regression analysis. The results showed that the principles of good corporate governance and tri hita karana culture had a positive effect on financial performance. This means that the better the application of the principles of Good Corporate Governance and the culture of tri hita karana in Savings and Loan Cooperatives in Tabanan Regency, it will tend to improve the financial performance of these cooperatives. Keywords: Financial Performance; Principles of Good Corporate Governance; Tri Hita Karana Culture.

scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN DAN SUSTAINABILITY REPORT SEBAGAI VARIABEL INTERVENING PADA INDUSTRI PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2013 - 2015

2019 ◽  
Vol 4 (02) ◽  
Author(s):  
Made Yoga Putra Nugraha ◽  
Hwihanus Hwihanus
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Stock Exchange ◽  
Company Value ◽  
Good Corporate Governance ◽  
Sustainability Reports ◽  
Corporate Social ◽  
Sustainability Report

ABSTRACTThis study aims to analyze and explain the relationship between variables of Good Corporate Governance, Corporate Social Responsibility, Financial Performance, Sustainability Reports, value of the firms listed on the Indonesia Stock Exchange. The sample used in this study was a purposive random sampling of 20 companies from 60 conventional commercial bank companies listed on the Indonesia Stock Exchange in 2013-2015. The analysis technique uses partial least square for inner models, outer models, and weight relations. The results of this study indicate that Good Corporate Governance has a significant effect on financial performance, Good Corporate Governance has no significant effect on Sustainability Reports, Corporate Social Responsibility has a significant effect on financial performance, Corporate Social Responsibility has no significant effect on Sustainability Reports, financial performance has a significant effect on firm value, Sustainability Report has no significant effect on company value, Good Corporate Governance has a significant effect on company value, Corporate Social Responsibility has a significant effect on company value, the effect of financial performance has no significant effect on the Sustainability Report. Financial performance and Sustainability Report become intervening variables to the value of the company. Keywords: Good Corporate Governance, Corporate Social Responsibility, Financial Performance, Sustainability Report, Value of the Firm

Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan

2017 ◽  
Vol 25 (2) ◽  
pp. 176-193
Author(s):  
Fransisca Pangestu Wardani ◽  
Zulkifli Zulkifli
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Board Of Directors ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Coefficient Of Determination ◽  
Test Statistic ◽  
Good Corporate Governance ◽  
Linearity Test

This study aims to determine the effect of good corporate governance to financial performance of companies listed on the Indonesia Stock Exchange Year 2011-2015. Good Corporate Governance in this study is proxied in the Proportion of Independent Commissioner Board, Audit Committee Size, Size of Board of Directors, Board of Commissioners size. The financial performance of proxies in ROA. The sampling method using purposive sampling method. The population of 143 companies listed in the Indonesia Stock Exchange in 2015, then obtained a sample totaling 56 companies, so the amount of data used as many as 280 data. The analytical tool used (1) Descriptive statistics (2) Classical Assumption Test: Normality Test, Test Linearity, Test multicoloniarity, Autocorrelation test and test Heteroskidastity (3) Regression Analysis: The coefficient of determination (R²), Test Statistic F, and test statistics t. The results showed that the variable proportion of independent board has no effect on the financial performance measured by ROA. The size of the variable audit committee has no effect on the financial performance is measured using ROA. The size of the variable board of directors affect the financial performance is measured using ROA. The size of the variable board of directors has no effect on the financial performance is measured using ROA. Based on the results of the F test analysis showed that the proportion of independent board, the size of the variable audit committee, the size of the board of directors and board size together not significant effect on ROA, or it could be concluded that good corporate governance is not a significant effect on the financial performance of the company.

scholarly journals Implementasi Good Corporate Governance (GCG) dalam Mengukur Risiko dan Kinerja Keuangan Bank Syariah di Indonesia

2019 ◽  
Vol 4 (1) ◽  
Author(s):  
Yudhistira Ardana
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Board Of Directors ◽  
Economic Efficiency ◽  
Supervisory Board ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Islamic Banks ◽  
Good Corporate Governance ◽  
A Company

Good Corporate Governance (GCG) is one of the key elements in increasing economic efficiency that can help create a conducive and accountable relationship between elements of a company (board of commissioners, board of directors, and shareholders) in order to improve the company's financial performance. This study aims to reveal the influence of Good Corporate Governance (GCG) which is proxied by managerial ownership, institutional ownership, independent board of commissioners and sharia supervisory board in measuring the risk of financing and financial performance of Islamic banks in Indonesia. The results of this study as a whole can be concluded that, Good Corporate Governance (GCG) in measuring risk and financial performance of Islamic banks has no significant effect.

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