scholarly journals The Effect of Corporate Governance and Company Characteristics on Disclosure of Sustainability Report Companies

2021 ◽  
Vol 6 (4) ◽  
pp. 94-99
Author(s):  
Sely Megawati Wahyudi
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Secondary Data ◽  
Good Work ◽  
Manufacturing Companies ◽  
Financial Reports ◽  
Work Plan ◽  
Good Corporate Governance ◽  
Sustainability Report

This research is a proof-of-concept of important analytical and / or experimental functions and / or characteristics. In the era of globalization, business competition has become very fierce. Many companies cannot last long because they are unable to compete with other similar companies. To face this competition, companies are required to work effectively and efficiently. In order for companies to work effectively and efficiently, companies need a good work plan. A good work plan is usually made by management. Management is required to be able to produce decisions that can support the development of the company so that the company's goals can be achieved. This study aims to examine and examine the effect of good corporate governance and company characteristics on the disclosure of sustainability reports. The data used in this study are secondary data in the form of financial reports of basic and chemical industry sub-sector manufacturing companies reported to the IDX from 2016 - 2018 sourced from the Indonesia Stock Exchange (IDX) website, namely www.idx.co.id. Measurement of good corporate governance is the board of commissioners and audit committee and measurement of company characteristics, namely the road size of the company. The data analysis used in this research is multiple regression analysis. The results of this study are the independent board of commissioners and profitability has a significant effect on the sustainability report and the audit committee and company size has no significant effect on the sustainability report.

scholarly journals FINANCIAL PERFORMANCE: THE ROLE OF GOOD CORPORATE GOVERNANCE (CASE STUDY IN THE MANUFACTURING COMPANIES OF BASIC AND CHEMICAL INDUSTRIAL SECTORS REGISTERED ON THE INDONESIA STOCK EXCHANGE 2016-2018)

2020 ◽  
Vol 18 (2) ◽  
pp. 36
Author(s):  
Ari Susanti ◽  
Sri Lestari
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Board Of Directors ◽  
Quantitative Research ◽  
Audit Committee ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Financial Reports ◽  
Industrial Sectors ◽  
Good Corporate Governance

This study aims to examine the effect of implementing good corporate governance as measured by an independent board of commissioners, board of directors, and audit committee on financial performance measured using Return of Equity (ROE). This research uses quantitative research. The population in this study are manufacturing companies in the basic and chemical industry sectors that consistently publish financial reports on the Indonesia Stock Exchange from 2016 to 2018. Based on the purposive sampling method, a sample of 11 companies is obtained each year to obtain 33 observational data. The data in this study use warpPLS 6.0 software. The results of this study indicate that the independent board of commissioners, the board of directors affect the financial performance, while the audit committee has no effect on financial performance.

scholarly journals Company Size, Profitability, Tax, and Good Corporate Governance On The Company’s Decision To Transfer Pricing (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2015-2018 Period)

2020 ◽  
Vol 5 (2) ◽  
pp. 141-150
Author(s):  
Atwal Arifin ◽  
Africo Al-Dua Saputra ◽  
Heppy Purbasari
Keyword(s):  
Corporate Governance ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Secondary Data ◽  
Annual Reports ◽  
Company Size ◽  
Manufacturing Companies ◽  
Financial Reports ◽  
Good Corporate Governance

The research is aimed to analyze the effect of company size, profitability, tax, and good corporate governance on the company’s decision to transfer pricing. The dependent variable in this study is transfer pricing which is proxied by the value of the related party transaction sale. The independent variables in this study are company size, profitability, tax, and KAP quality. This research used secondary data on financial reports or annual reports on manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2018 period. Determination of the sample employed purposive sampling method. The sample in this study were 22 companies with 88 data. The results in this study found that (1) company size had a positive effect on transfer pricing, (2) profitability had no effect on transfer pricing, (3) tax had no effect on transfer pricing, and (4) KAP quality had no effect on transfer pricing.

scholarly journals Good Corporate Governance in Manufacturing Companies Tax Avoidance

ETIKONOMI ◽  
2016 ◽  
Vol 15 (2) ◽  
pp. 85-96
Author(s):  
Uun Sunarsih ◽  
Kartika Oktaviani
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Good Corporate Governance

This study aimed to examine the effect of good corporate Governance against tax avoidance peroxided by the book tax gap and corporate governance is peroxided by institutional ownership, managerial ownership, independent board, audit committee and audit quality. This study was performed on companies listed on the Stock Exchange on the observation period 2011-2014. The method used is purposive sampling and obtained a sample of 10 companies. The data used is secondary data that can be downloaded through www.idx.co.id and www.sahamok.com.  The results showed that the variables of the board of managerial ownership, independent directors, audit committee, and audit quality effect on tax avoidance while institutional ownership variable has no effect on tax avoidance. It is suspected that institutional ownership as a monitoring tool in any decision taken by the manager does not support an optimal oversight of management performance related to tax evasion.DOI: 10.15408/etk.v15i2.3541

scholarly journals Analysis of The Good Corporate Governance Effect on Profitability in Registered Manufacturing Companies in Indonesia Stock Exchange

2019 ◽  
Vol 2 (1) ◽  
pp. 39-48
Author(s):  
Sutri Handayani
Keyword(s):  
Corporate Governance ◽  
Board Of Directors ◽  
Significant Influence ◽  
Audit Committee ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Good Corporate Governance ◽  
The Board Of Directors

This study aimed to find out the effect of Good Corporate Governance toward profitability of listed manufacturer companies in Indonesian stock exchange in 2012-2016 periods. The proxies of Good corporate governance are board of commissioners, board of directors, and audit committee. Moreover, the profitability is measured by Return On Equity (ROE). Population in this study were  registered manufacturer companies in Indonesian stock exchange in 2012-2016 periods. The sampling technique is purposive sampling method. Based on this method, it is obtained 29 companies. The type of data is secondary data. The data processing uses SPSS (Statistical Package for Social Science) v.20. The data analysis technique used multiple linear regressions. The result of this study showed  that partially, the Board of Commissioners and the Audit Committee have no significant effect on profitability while the Board of Directors has a significant influence on profitability. Simultaneously the Board of Commissioners, the Board of Directors, and the Audit Committee had a significant influence on profitability.

Pengaruh Kinerja Keuangan dan Good Corporate Governance (GCG) Terhadap Nilai Perusahaan

MBIA ◽  
2019 ◽  
Vol 17 (2) ◽  
pp. 1-10
Author(s):  
Rolia Wahasusmiah
Keyword(s):  
Corporate Governance ◽  
Firm Value ◽  
Sampling Method ◽  
Total Population ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Positive Influence ◽  
Manufacturing Companies ◽  
Good Corporate Governance

This study aims to determine the effect of financial performance and good corporate governance (GCG) on the value of companies in manufacturing companies listed on the stock exchange Indonesia. The type of data used is secondary data in the form of annual report 2016. Population used in this study are all companies listed on the Indonesia Stock Exchange (BEI). This research uses purposive sampling method with total population of 144 companies and sample of 31 companies. The results show that simultaneously ROA, OPM, NPM, KM, and KI have a positive influence on firm value. While partially ROA  have a positive influence on firm value. While OPM, NPM, KM, and KI have no positive influence on firm value).

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.

scholarly journals Pengaruh Good Corporate Governance Terhadap Manajemen Laba Perusahaan Sektor Barang Konsumsi

2021 ◽  
Vol 9 (2) ◽  
Author(s):  
Veren Noviyanti ◽  
Heti Herawati
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Audit Committee ◽  
Stock Exchange ◽  
Financial Statements ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Independent Variables ◽  
Management Board ◽  
Good Corporate Governance

Earnings management is a manager's deliberate action to manipulate financial statements with permissible limits with the aim of providing incorrect information for users of financial statements. The variables tested in this study consisted of independent variables and dependent variables. The independent variables tested in this study consisted of independent board of commissioners, managerial ownership, audit committee, and board of commissioners. While the dependent variable is earnings management as measured by the modified Jones model discretionary accruals. This study uses 52 data on manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange from 2016 to 2019. Sampling using the purpose sampling method. All data obtained from the company's annual financial statements. The results of this research show that partially independent board of commissioners and managerial ownership have no effect on earnings management, while the size of the board of commissioners and audit committee has a positive effect on earnings management. Independent board of commissioners, managerial ownership, audit committee, and board of commissioners simultaneously have no effect on earnings management.   Keywords: Good Corporate Governance, Earnings Management, Board of Independent Commissioner, Board of Commissioner, Audit Committee, Managerial Ownership

scholarly journals PENENTUAN PENGUNGKAPAN SUSTAINABILITY REPORT DENGAN GRI STANDAR PADA SEKTOR NON KEUANGAN

2021 ◽  
Vol 13 (1) ◽  
pp. 23-35
Author(s):  
Maria Aditya ◽  
Imelda Sinaga
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Global Reporting Initiative ◽  
Purposive Sampling ◽  
Good Corporate Governance ◽  
Negative Effect ◽  
Sustainability Report

The purpose of this study is to look at the effect of good corporate governance (audit committee, board of commissioners) and financial performance (profitability, activity) on disclosure of sustainability reports.  The measurement index used as a reference for the sustainability report in this study is the Global Reporting Initiative (GRI) G4 and GRI Standars.  The population in this study is non-financial sector companies listed on the Indonesia Stock Exchange in 2015-2018.  The sample companies in this study were selected based on a purposive sampling method with several criteria to obtain 12 sample companies.  After the data are collected, data analysis is done using multiple linear regression analysis with the help of the SPSS program.  Based on the results of the analysis, it shows that the profitability variable has a negative effect on the disclosure of sustainability report. While the audit committee variable, board of commissioners, and company activities did not affect the disclosure of sustainability report.   Abstrak: Tujuan dilakukannya penelitian ini adalah untuk melihat pengaruh good corporate governance (komite audit, dewan komisaris)  dan kinerja keuangan (profitabilitas, aktivitas) terhadap pengungkapan sustainability report.Indeks pengukuran yang digunakan sebagai acuan sustainability report pada penelitian ini adalah Global Reporting Initiative (GRI) G4 dan GRI Standars.  Populasi dalam penelitian ini adalah perusahaan sektor non keuangan yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2018.  Perusahaan yang dijadikan sampel dalam penelitian ini dipilih menggunakan metode purposive sampling dengan beberapa kriteria sehingga diperoleh 12 perusahaan sampel.  Analisis data menggunakan regresi linear berganda dengan bantuan program SPSS. Berdasarkan hasil analisis, menunjukkan bahwa variabel profitabilitas berpengaruh negatif terhadap pengungkapan sustainability report.  Sedangkan variabel komite audit, dewan komisaris, dan aktivitas perusahaan tidak berpengaruh terhadap pengungkapan sustainability report.

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 Good Corporate Governance Dan Kinerja Lingkungan Terhadap Pengungkapan Lingkungan

2019 ◽  
Vol 1 (1) ◽  
pp. 18-34
Author(s):  
Wiwi Hawin Sari ◽  
Henri Agustin ◽  
Erly Mulyani
Keyword(s):  
Corporate Governance ◽  
Environmental Performance ◽  
Stock Exchange ◽  
Secondary Data ◽  
Audit Committees ◽  
Manufacturing Companies ◽  
Environmental Reporting ◽  
Environmental Disclosure ◽  
Good Corporate Governance ◽  
Environmental Disclosures

This research aims to provide empirically the effect of good corporate governance and environmental performance on environmental disclosures. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. Environmental disclosure variables are measured by scores using the Indonesian Environmental Reporting Index (IER) which consists of 35 disclosure items. The sample in this study was determined by purposive sampling method. The type of data used is secondary data obtained from www.idx.co.id as well as company websites and other sites related to research. The analytical method used is Multiple Regression Analysis. The results of this study indicate that environmental performance has a significant positive effect on environmental disclosure, Institutional Ownership has no effect on environmental disclosure and the proportion of independent audit committees also has no effect on environmental disclosures

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