scholarly journals CORPORATE GOVERNANCE DAN FINANCIAL DISTRESS PADA KECEPATAN PUBLIKASI LAPORAN KEUANGAN

KINERJA ◽  
2017 ◽  
Vol 18 (2) ◽  
pp. 157
Author(s):  
I Gusti Ayu Nyoman Budiasih ◽  
P. Dwi Aprisia Saputri
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Financial Distress ◽  
Audit Committee ◽  
Linear Regression Analysis ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Analysis Technique ◽  
Positive Effect

This study aims to determine the effect of corporate governance consisting of independent board, audit committee, managerial ownership and institutional ownership, and financial distress on speed publication offinancial statements. This study uses data on manufacturing companies listed in Indonesia Stock Exchange in 2012-2014. The samples in this study use a non-probability sampling with purposive sampling aproach. Thenumber of observations in this study is 102 samples of the study. The data analysis technique used is multiple linear regression analysis. Based on the analysis it is concluded that the independent board, audit committee,institutional ownership, and financial distress has no effect on the speed of publication of financial statements. While the managerial ownership gives a positive effect on the speed of publication of financial statements.Keywords: corporate governance, financial distress, publication speed,managerial ownership

scholarly journals Pengaruh Financial Distress, Ukuran Perusahaan, dan Corporate Governance pada Audit Delay

2019 ◽  
pp. 2154
Author(s):  
Ni Putu Shinta Oktaviani ◽  
Dodik Ariyanto
Keyword(s):  
Corporate Governance ◽  
Firm Size ◽  
Financial Distress ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Analysis Technique ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine the effect of financial distress, company size, and corporate governance on audit delay. This research was conducted at mining companies listed on the Indonesia Stock Exchange in 2015-2017. The number of samples taken was 32 companies so that there were 96 observations, with a purposive sampling method. The analysis technique used in this study is multiple linear regression. Based on the results of the analysis found that financial distress and independent board of commissioners have positive effect on audit delay. Firm size, audit committee and institutional ownership have negative effect on audit delay. Keywords: Financial distress, firm size, corporate governance, audit delay

PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA DAN DAMPAKNYA TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

2018 ◽  
Vol 16 (1) ◽  
pp. 42 ◽  
Author(s):  
Movie Rahmatika Suryani
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Financial Performance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Earning Management ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Ownership Effect

The main objective of this research is to demonstrate empirically the effect of corporate governance mechanism, such as : board independent, audit committee, institutional ownership, and managerial ownership on the earning management. This research also to demonstrate empirically the effect of earning management on the financial performance in the manufacturing companies listed in Indonesia Stock Exchange (IDX). Samples were taken from the financial statements and annual report companies listed in Indonesia Stock Exchange (IDX) in 2011-2013. The sample was selected using sensus sampling method and acquired 206 companies. Using SPSS version 18 with the method of multiple regression analysis and simple regression analysis with a significance level of 5% specified. The results of this study show that (1) board independent has no effect on earning management, (2) audit committee has no effect on earning management, (3) institutional ownership effect on earning management, (4) managerial ownership effect on earning management, (5) on earning management effect on financial performance measured by ROA and ROE

scholarly journals Analysis of Corporate Governance, Leverage and Company Size on the Integrity of Financial Statements

2019 ◽  
Vol 17 (1) ◽  
pp. 18
Author(s):  
Aina Zahra Parinduri ◽  
Risma Koeshartanti Pratiwi ◽  
Oktavina Ika Purwaningtyas
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Managerial Ownership ◽  
Company Size ◽  
Positive Effect

<p>The purpose of this study is to find empirical evidence of the effect of good corporate governance (Independent Board of Commissioners, Audit Committee, managerial ownership, institutional ownership), Leverage and Company Size on the integrity of financial statements. The sample used in the study was 33 companies listed in the LQ45 category on the Indonesia Stock Exchange (IDX) for the 2015-2017 period. This study uses the method of multiple linear regression analysis. The analytical tool used for hypothesis testing is SPSS 25. The results of this study indicate that the independent board of commissioners has a positive effect on the integrity of financial statements, institutional ownership has a positive effect on the integrity of financial statements. However, the audit committee, managerial ownership, leverage and company size have no influence on the integrity of financial statements.</p>

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

2020 ◽  
Vol 11 (1) ◽  
pp. 54-54
Author(s):  
Mayang Sekar Pembayun Khamisan ◽  
Silvy Christina ◽  
Silvy Christina
Keyword(s):  
Corporate Governance ◽  
Firm Size ◽  
Financial Distress ◽  
Audit Committee ◽  
Audit Quality ◽  
Tax Avoidance ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Tax Loss

One of the biggest state's income is tax. In Indonesia, almost all activities carried out by the public are taxable, for example; grocery for daily activities, electronic equipment purchased, and employee income tax. Taxes have a very important role on state revenue because of taxes were main sources in contributing funds used to finance government spending and national development, but for the tax company is a burden that reduces the company's net profit, so the company will try to reduce the tax burden. To control the amount of tax payments is through tax avoidance, known as tax avoidance which is part of tax planning. Therefore this study aims to determine the effect of financial distress, loss compensation, institutional ownership, managerial ownership, audit committee, audit quality, company size, and return on assets to tax avoidance actions. 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 analysis to test the hypothesis. This research shows that financial distress, tax loss carried forward, institutional ownership, managerial ownership, audit committee, audit quality, firm size, and return on asset have no influence on tax avoidance. This research shows that financial distress, tax loss carried forward, institutional ownership, managerial ownership, audit committee, audit quality, firm size, and return on asset have no influence on tax avoidance. Suggestions for further research to extend the study period of more than 3 years. In addition, it is hoped that further researchers can replace or add other independent variables such as sales growth. Keywords: Financial Distress, Tax Loss Carried Forward, Corporate Governance, Tax Avoidancae

scholarly journals Analisis Pengaruh Corporate Governance dan Kualitas Audit terhadap Integritas Laporan Keuangan pada Perusahaan Manufaktur Sub Sektor Otomotif dan Komponen yang Terdaftar di Bursa Efek Indonesia Periode 2012-2017

2021 ◽  
Vol 1 (1) ◽  
pp. 33-43
Author(s):  
Ambar Purwantiningsih ◽  
◽  
Desy Anggaeni ◽  
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Audit Quality ◽  
Linear Regression Analysis ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Audit Committees ◽  
Actual Condition ◽  
Managerial Ownership ◽  
Manufacturing Companies

Abstract Purpose: The integrity of financial statements is the correctness of the information contained in financial statements that describe the actual condition of the company. This study examined the influence of Corporate Governance, which was proxied by Institutional Ownership, Managerial Ownership, Independent Commissioners, Audit Committees and the effect of Audit Quality on the Integrity of Financial Statements. Research methodology: The population in this study were 13 Manufacturing and Automotive Sub Sector Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2012-2017 period. The sample selection technique used was purposive sampling and obtained six companies that met the researcher's criteria. The data analysis method used in this study is multiple linear regression analysis using SPSS version 25.0 for windows. Results: The results show that institutional ownership, managerial ownership, independent commissioners, and audit quality have a positive and significant effect on the integrity of financial statements, while the audit committee has no effect on the integrity of financial statements.

scholarly journals Pengaruh Corporate Governance Terhadap Financial disstres

Owner ◽  
2021 ◽  
Vol 5 (2) ◽  
pp. 307-318
Author(s):  
Ayu Aditia Hariyani ◽  
Andi Kartika
Keyword(s):  
Corporate Governance ◽  
Financial Distress ◽  
Audit Committee ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Audit Committees ◽  
Managerial Ownership ◽  
Company Size ◽  
Manufacturing Companies ◽  
Control Variables

This study aims to examine and find empirical evidence regarding the influence of corporate governance as explained by managerial ownership, institutional ownership, independent commissioners, audit committee on financial distress in manufacturing companies listed on the IDX for the 2017-2019 period. In this study, leverage, profitability and company size are used as control variables. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The sample was selected using purposive sampling method and the results get a sample of 361 companies. The analytical tool used in this study is logistic regression. The test results show that managerial ownership has no effect on financial distress. Meanwhile, institutional ownership, independent commissioners, and audit committees have an effect on financial distress. Leverage and company size as control variables show results that are not in accordance with their function, namely that they do not affect financial distress, and profitability as control variables show results that are in accordance with their function and have an effect on financial distress

scholarly journals Corporate Governance Structures and Probability of Financial Distress: Evidence From Indonesia Manufacturing Companies

2020 ◽  
Vol 12 (1) ◽  
pp. 174
Author(s):  
Maria Goreti Kentris Indarti ◽  
Jacobus Widiatmoko ◽  
Imang Dapit Pamungkas
Keyword(s):  
Corporate Governance ◽  
Financial Distress ◽  
Audit Committee ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Negative Influence ◽  
Audit Committees ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
A Company

This study aims to examine the effect of four variables, which include independent commissioners, audit committees, institutional ownership and managerial ownership as a proxy for the corporate governance mechanisms on financial distress. This was carried out on the manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2018. The samples were selected using the purposive sampling method and 224 data were obtained. The hypothesis in this study was tested using logistic regression. The results showed that independent commissioners have a negative influence on financial distress, while the audit committee, institutional ownership and managerial ownership have no effect. This implies that an independent commissioner functions as an effective supervisory mechanism to prevent a company from experiencing financial distress. Furthermore, two control variables used in this study, namely leverage and profitability, were able to produce results as predicted. It was discovered that a higher leverage level leads to a greater possibility of experiencing financial distress and conversely, the higher the profitability of a company, the lower the probability of experiencing financial distress.

scholarly journals Pengaruh Laba, Arus Kas Dan Corporate Governance Terhadap Financial Distress (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2011-2015)

Al-Buhuts ◽  
2017 ◽  
Vol 13 (01) ◽  
pp. 01-22
Author(s):  
Septy indra Santoso
Keyword(s):  
Corporate Governance ◽  
Cash Flow ◽  
Financial Distress ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Board Size ◽  
Negative Effect ◽  
Positive Effect

This study aimed to examine the effect of earnings, cash flow and corporate governance on financial distress. The corporate governance in this study using the indicator managerial ownership, institutional ownership and the board size.  The population in this of the manufacturing companies listed on Indonesia Stock Exchange at the period of 2011-2015. Based on the criteria purposive sampling method, samples obtained is 28 companies in period 2011-2015 so obtain 140 observations. This study used logistic regression analysis.  The result of this research showed that manajerial ownership has a positive effect and the board size have negative effect on the financial distress condition. This research failed to does not effect of the earnings, cash flow and institutional ownership of the financial distress condition.

scholarly journals Pengaruh Financial Distress dan Good Corporate Governance pada Praktik Tax Avoidance

2019 ◽  
Vol 29 (3) ◽  
pp. 912
Author(s):  
I Gede Ambara Cita ◽  
Ni Luh Supadmi
Keyword(s):  
Corporate Governance ◽  
Financial Distress ◽  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Institutional Ownership ◽  
Audit Committees ◽  
Good Corporate Governance ◽  
Positive Effect

Efforts to minimize tax payments from nominal should be legally called tax avoidance. This study aims to examine the effect of financial distress and good corporate governance on tax avoidance that is proxied by the cash effective tax rate (CETR). This research was conducted in the consumer goods sector companies listed on the Indonesia Stock Exchange in 2013-2017. Determination of the number of samples using purposive sampling method and obtained a sample of 105 samples. Data were analyzed using multiple linear regression analysis. Based on the results of the analysis found financial distress has a negative effect on tax avoidance, institutional ownership has a positive effect on tax avoidance, independent commissioners have a positive effect on tax avoidance, and audit committees have a positive effect on tax avoidance. Keywords : Financial Distress; Institutional Ownership; Independent Commissioner; Audit Committee; Tax Avoidance.

Pengaruh Penerapan Corporate Governance Terhadap Kondisi Kesulitan Keuangan

2018 ◽  
Vol 9 (2) ◽  
pp. 50-64
Author(s):  
Stephanus Andi Adityaputra
Keyword(s):  
Corporate Governance ◽  
Logistic Regression ◽  
Significant Influence ◽  
Financial Distress ◽  
Boards Of Directors ◽  
Audit Committee ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Manufacturing Companies

This study examined the effect ofthe implementation of corporate governance on the condition of the financial distress of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The implementation of corporate governance proxied with the proportion of managerial ownership, proportion of institutional ownership, number of the boards of directors, proportion of independent commissioners, and existence of the audit committee. Samples used in this study was manufacturing companies listed on the Indonesia Stock Exchange (IDX) with 2012 up to 2016 as an observation period. The total study samples was 48 firms with 96 firm year are determined by the method of purposive sampling. This study used Logistic Regression to examine the effect of the implementation of corporate governance of the condition of the company's financial distress. The results of this study indicated that The number of the boards of directors and the proportion of independent commissioners variables were not proven to have significant influence on the condition of the company's financial distress. The proportion of managerial ownership, the proportion of institutional ownership, and the existence of the audit committee variables proved to have a significant influence on the condition of the company's financial distress with a positive influence. Keywords: board of directors, independent commissioners, managerial ownership, institutional ownership, audit committee, financial distress, logistic regression

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