PENGARUH ASIMETRI INFORMASI TERHADAP MANAJEMEN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI

The purpose of this study was to analyze the effect on earnings management information asymmetry, which was moderated by good corporate governance in 43 companies listed on the Indonesian Stock Exchange (BEI). To 43 companies such as sample in this study included the top 10 best Corporate Governance Perception Index (CGPI) during the period 2004 - 2013. The sampling technique is purposive sampling. Earnings management as independent variables proxy through Short Term Discretionary Accruals (STDA) and Long Term Discretionary Accruals (LTDA), while moderating variable is a proxy through Corporate Governance Corporate Governance Perception Index (CGPI). This analysis using multiple linear regression that was previously done through classical assumption test. The results of multiple linear regression analysis on the model of the Short Term Discretionary Accruals (STDA) showed that the asymmetry of information and good corporate governance significantly positive effect on earnings management. The results of multiple linear regression analysis on the model of the Long-Term Discretionary Accruals (LTDA) showed that the asymmetry of information and good corporate governance significantly negative effect on earnings management. While variable existing office Good Governance can moderate the effect of asymmetry in earnings management in Short-Term Discretionary Accruals (STDA) and Long Term Discretionary Accruals (Ltda).

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THE EFFECT OF GOOD CORPORATE GOVERNANCE AND MACROECONOMICS FACTORS TOWARDS FINANCIAL DISTRESS

Review of Behavioral Aspect in Organizations and Society ◽

10.32770/rbaos.vol239-50 ◽

2020 ◽

Vol 2 (1) ◽

pp. 39-50

Author(s):

Lilis Saidah Napisah

Keyword(s):

Corporate Governance ◽

Regression Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Financial Distress ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Retail Trade ◽

Good Corporate Governance ◽

Negative Effect

The purpose of this research is to determine the effect of Good Corporate Governance and macroeconomics factors on financial distress. This research used a descriptive verification method with a quantitative approach. The type of data that is used is secondary data from company financial reports and publication data needed to support this research. The population in this research is Retail Trade Company registered in the Indonesia Stock Exchange period 2012-2016. Analysis of data used multiple linear regression analysis. The result of this research that used multiple linear regression analysis, concluded as follows: Institutional ownership has a negative effect financial distress with a significant value of 1%, the independent commissioner has a negative effect financial distress with a significant value of 2.1% with a significant level of 5%. Good corporate governance and macroeconomics factors simultaneously affect financial distress with a significant value of 2.8%.

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PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PENGADAAN BARANG DAN JASA SECARA ELEKTRONIK (E-PROCUREMENT) PADA BUMN DI PT SEMEN BATURAJA (PERSERO) TBK PALEMBANG

JURNAL AKUNTANSI EKONOMI dan MANAJEMEN BISNIS ◽

10.30871/jaemb.v5i2.526 ◽

2017 ◽

Vol 5 (2) ◽

pp. 228

Author(s):

Evada Dewata ◽

Susi Ardiani ◽

Sandrayati Sandrayati ◽

Meilinda Mila Afsari

Keyword(s):

Corporate Governance ◽

Regression Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Survey Method ◽

Goods And Services ◽

Good Corporate Governance

The purpose of this study is to determine the effect of GCG implementation to the procurement of goods and services performance electronically. The data of this research were collected by using interview and survey method. The total of this questionnaire is 34 sheets that spread to all staff in the procurement of goods and services department in Semen Baturaja Inc including User (the GCG secretary). The data of this research analyzed by multiple linear regression analysis using Windows SPSS version 20.0. The result of this research indicated that GCG implementation did not have a positive and significant effect to the procurement of goods and services performance electronically (E-Procurement), whereas GCG implementation has positive and significant effect to the procurement of goods and services performance electronically (E-Procurement) simultaneously.

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PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PADAPERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

JWM (Jurnal Wawasan Manajemen) ◽

10.20527/jwm.v7i1.175 ◽

2019 ◽

Vol 7 (1) ◽

pp. 49

Author(s):

Mira Diyanty ◽

Meina Wulansari Yusniar

Keyword(s):

Corporate Governance ◽

Linear Regression ◽

Multiple Linear Regression ◽

Board Of Directors ◽

Audit Committee ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Governance Mechanism ◽

Good Corporate Governance ◽

The Board Of Directors

The purpose of this study was to analyze the effect of the Good Corporate Governance mechanism on the board of commissioners, the board of directors, the proportion of independent commissioners, the audit committee, CAR on ROA. This study also uses a purposive sampling method for sampling. The analysis test used is multiple linear regression analysis. The population used by companies listed on the Indonesia Stock Exchange in the period 2011 - 2013 and which meet the sample selection criteria. The sample used was 25 companies. Data is collected through secondary data collection in the form of the company's annual report for the period 2011 - 2013 which is published on the Indonesia Stock Exchange. The research hypothesis was tested by multiple linear regression which had met the testing of classical assumptions. The results of the analysis show that the board of commissioners, the proportion of independent commissioners, audit committees, CAR does not significantly influence ROA while the board of directors has a positive and significant effect on ROA.

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INTERAKSI KINERJA KEUANGAN PERBANKAN DAN TATA KELOLA DALAM MENINGKATKAN RETURN SAHAM

SIMAK ◽

10.35129/simak.v19i01.173 ◽

2021 ◽

Vol 19 (01) ◽

pp. 69-100

Author(s):

Ina Marice ◽

Fransiskus E. Daromes ◽

Suwandi Ng

Keyword(s):

Corporate Governance ◽

Regression Analysis ◽

Linear Regression ◽

Hypothesis Testing ◽

Multiple Linear Regression ◽

Stock Returns ◽

Sampling Method ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

The Relationship

This research was conducted to investigate the effect of banking performance on stock returns as moderated by corporate governance. The population used in the study were all banks listed on the IDX for the period 2015-2019. The sample in this study were 30 banks selected using purposive sampling method. The analysis was carried out with the help of SPSS 25 and hypothesis testing using multiple linear regression analysis and moderating regression analysis (MRA). The results of this study indicate that banking performance in the form of LDR, CAR, and ROA partially and simultaneously affects stock returns, NPL partially and simultaneously has no effect on stock returns, governance is able to moderate the relationship between LDR, CAR, and ROA on stock returns, but unable to moderate the relationship between NPL and stock returns.

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Determinan Manajemen Laba dan Dampaknya Terhadap Relevansi Nilai Informasi Akuntansi: Pengujian Peran Good Corporate Governance

Akurasi : Jurnal Studi Akuntansi dan Keuangan ◽

10.29303/akurasi.v1i1.2 ◽

2019 ◽

Vol 1 (1) ◽

pp. 11-30

Author(s):

Resti Kartika Dewi

Keyword(s):

Corporate Governance ◽

Discretionary Accruals ◽

Partial Least Square ◽

Least Square ◽

Short Term ◽

Purposive Sampling ◽

Good Corporate Governance

Penelitian ini bertujuan untuk menganalisis determinan manajemen laba dan dampaknya terhadap relevansi nilai informasi akuntansi serta peran good corporate governance (GCG) sebagai variabel pemoderasi. Populasi penelitian ini adalah 83 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016. Jumlah sampel yang ditentukan dengan teknik purposive sampling berjumlah 62 perusahaan manufaktur. Alat analisis yang digunakan adalah Partial Least Square (PLS). Hasil penelitian ini menunjukkan bahwa kinerja keuangan dan struktur kepemilikan berpengaruh positif dan signifikan terhadap manajemen laba sementara karakteristik perusahaan berpengaruh positif tetapi tidak signifikan. Hasil lain menunjukkan bahwa manajemen laba dengan indikator short term discretionary accruals dan long term discretionary accruals merupakan indikator dari manajemen laba yang paling berpengaruh terhadap relevansi nilai informasi akuntansi dan good corporate governance terbukti memperlemah pengaruh manajemen laba terhadap relevansi nilai informasi akuntansi. Implikasi penelitian ini dapat berguna sebagai dasar masukan dan pertimbangan bagi pengguna laporan keuangan khususnya investor dalam melakukan pengambilan keputusan investasi. Bagi pihak manajemen, hasil penelitian dapat dijadikan sebagai bahan pertimbangan dalam penyusunan rencana kegiatan perusahaan dan bagi pemerintah dalam menetapkan kebijakan pajak.

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Accrual Earnings Management and Real Earnings Management: Increase or Destroy Firm Value?

International Journal of Multicultural and Multireligious Understanding ◽

10.18415/ijmmu.v6i2.551 ◽

2019 ◽

Vol 6 (2) ◽

pp. 8 ◽

Cited By ~ 1

Author(s):

I Putu Edi Darmawan ◽

Sutrisno T ◽

Endang Mardiati

Keyword(s):

Linear Regression ◽

Earnings Management ◽

Multiple Linear Regression ◽

Firm Value ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Real Earnings Management ◽

Analysis Tool ◽

Negative Effect

This study aims to investigate empirically the effect of accrual earnings management and real earnings management on firm value. The analysis technique used is multiple linear regression analysis. The research samples were manufacturing firms listed on the Indonesia Stock Exchange during the period of 2013 to 2017. The analysis tool used is Multiple Linear Regression. The test results showed that accrual earnings management measured by discretionary accruals did not affect on value of the firm. Real earnings management was found to have a negative effect on firm value.

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Kebijakan Deviden, Investasi, Pendanaan, dan Tata Kelola Terhadap Nilai Perusahaan pada Perusahaan LQ45 di Bursa Efek Indonesia Tahun 2014 – 2017

J-MAS (Jurnal Manajemen dan Sains) ◽

10.33087/jmas.v4i1.71 ◽

2019 ◽

Vol 4 (1) ◽

pp. 56

Author(s):

Mufidah Mufidah

Keyword(s):

Corporate Governance ◽

Regression Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Firm Value ◽

Audit Committee ◽

Dividend Policy ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Coefficient Of Determination

This research aimed to examine the influence of dividend policy,investment, funding and, corporate governance to firm value of the Company listed in indeks LQ45 in Indonesia. Firm value was proxied by Tobin’s Q (market-based financial performance). Dividend policy was measured by dividend payout ratio, investment was measured by price earning ratio and funding was measured by debt equity ratio,while Corporate governance was identified by number of audit committee. The study used 19 companies as a sample listed on Indonesian Stock Exchange in the period of 2014-2017. The sample was determined by using purposive sampling. This study uses secondary data from financial statements of companies. Classic assumption test in this study include normality test, multicollinearity test, heterocedasticity test and autocorrelation test. Analysis of data using multiple linear regression analysis, t test, F test, and test the coefficient of determination. Analysis of data using multiple linear regression analysis with SPSS 22. The results showed only dividend policy had positive effect on firm value.

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Effect of mHealth With Offline Antiobesity Treatment in a Community-Based Weight Management Program: Cross-Sectional Study

JMIR mhealth and uhealth ◽

10.2196/13273 ◽

2020 ◽

Vol 8 (1) ◽

pp. e13273 ◽

Cited By ~ 6

Author(s):

Youngin Kim ◽

Bumjo Oh ◽

Hyun-Young Shin

Keyword(s):

Health Care ◽

Weight Loss ◽

Regression Analysis ◽

Linear Regression ◽

Multiple Linear Regression ◽

Fat Mass ◽

Weight Change ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Short Term

Background Weight loss interventions using mobile phone apps have recently shown promising results. Objective This study aimed to analyze the short-term weight loss effect of a mobile coaching intervention when it is integrated with a local public health care center and a regional hospital’s antiobesity clinic as a multidisciplinary model. Methods A total of 150 overweight or obese adults signed up to complete an 8-week antiobesity intervention program with human coaching through a mobile platform. Paired t tests and multiple linear regression analysis were used to identify the intervention factors related to weight change. Results Among the 150 participants enrolled in this study, 112 completed the 8-week weight loss intervention. Weight (baseline: mean 77.5 kg, SD 12.9; after intervention: mean 74.8 kg, SD 12.6; mean difference −2.73 kg), body mass index, waist circumference, fat mass (baseline: mean 28.3 kg, SD 6.6; after intervention: mean 25.7 kg, SD 6.3; mean difference −2.65 kg), and fat percentage all showed a statistically significant decrease, and metabolic equivalent of task (MET) showed a statistically significant increase after intervention. In multiple linear regression analysis, age (beta=.07; P=.06), △MET (beta=−.0009; P=.10), number of articles read (beta=−.01; P=.04), and frequency of weight records (beta=−.05; P=.10; R2=0.4843) were identified as significant factors of weight change. Moreover, age (beta=.06; P=.03), sex (female; beta=1.16; P=.08), △MET (beta=−.0009; P<.001), and number of articles read (beta=−.02; P<.001; R2=0.3728) were identified as significant variables of fat mass change. Conclusions The multidisciplinary approach, combining a mobile health (mHealth) care app by health care providers, was effective for short-term weight loss. Additional studies are needed to evaluate the efficacy of mHealth care apps in obesity treatment.

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

International Journal of Scientific Research in Science and Technology ◽

10.32628/ijsrst218462 ◽

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.

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GOOD CORPORATE GOVERNANCE AND INTELLECTUAL CAPITAL: EVIDENCE FROM CORPORATE GOVERNANCE PERCEPTION INDEX

Assets Jurnal Akuntansi dan Pendidikan ◽

10.25273/jap.v10i1.5326 ◽

2021 ◽

Vol 10 (1) ◽

pp. 23

Author(s):

Cindy Calista Gunawan ◽

Fidiana Fidiana

Keyword(s):

Corporate Governance ◽

Linear Regression ◽

Financial Performance ◽

Multiple Linear Regression ◽

Intellectual Capital ◽

Short Term ◽

Good Corporate Governance ◽

Long Run

ABSTRACTThis research aimed to examine the effect of financial performance on Good Corporate Governance and intellectual capital to the top ten companies that ranked to the CGPI (Corporate Governance Perception Index). We have 45 samples from 9 companies which included in top ten of the CGPI (Corporate Governance Perception Index) 2013-2017. Based on multiple linear regression, this research have no proved the GCG (Good Corporate Governance) and IC (intellectual capital) as a predictor of financial performance. It means that corporate governance cannot always be used to measure short-term financial performance but is more useful for measuring the company’s prosperity in the long run.ABSTRAKPenelitian ini dimaksudkan untuk menguji kinerja keuangan atas Good Corporate Governance dan modal intelektual terhadap perusahaan dengan memiliki peringkat sepuluh besar pada CGPI (Corporate Governance Perception Index). Berdasar pada metode sampling bersasaran, didapatkan sebanyak 45 sampel dari 9 perusahaan untuk tahun amatan 2013-2017. Teknik uji statistik menggunakan regresi linier berganda. Penelitian ini mengonfirmasi bahwa GCG yang diproksi dengan kepemilikan institusi, kepemilikan manajer, serta modal intelektual bukan merupakan determinan kinerja finansial. Ini berarti bahwa tatakelola perusahaan akan mendatangkan manfaat jangka panjang sehingga tidak selalu dapat digunakan untuk mengukur kinerja keuangan jangka pendek.

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