scholarly journals PENGARUH CORPORATE GOVERNANCE TERHADAP DISCRETIONARY ACCRUALS PADA EMITEN SEKTOR PERBANKAN DI BURSA EFEK INDONESIA

2017 ◽  
Vol 17 (1) ◽  
pp. 23
Author(s):  
Makhdalena Makhdalena
Keyword(s):  
Corporate Governance ◽  
Path Analysis ◽  
Board Of Directors ◽  
Audit Committee ◽  
Banking Sector ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Discretionary Accruals

In the late 2000s, the bankruptcy of giant corporations was due to accounting manipulation or called as discretionary accruals, has made accounting experts increasing attention to corporate governance that consist of (1) board of directors and (2) audit committee. This study purposes to obtain clarity empirical from the influence of its corporate governance to discretionary accruals. The population of this research is the banking sector companies listed on the Indonesia Stock Exchange as many as 31 companies and has been scrutinized. Mean while, the collection of data method use secondary data which obtained through each company’s annual report and whereas the data anlysis method uses path analysis with SPSS. As a reseach result, this study found influences of corporate governance, that are (1) board of directors and (2) audit committee on discretionary accruals either simultaneously or partially in the banking sector companies listed on the Indonesia Stock Exchange has proven to be exist and working effectively.

scholarly journals PENGARUH CORPORATE GOVERNANCE TERHADAP DISCRETIONARY ACCRUALS PADA EMITEN SEKTOR PERBANKAN DI BURSA EFEK INDONESIA

2018 ◽  
Vol 17 (1) ◽  
Author(s):  
Makhdalena Makhdalena
Keyword(s):  
Corporate Governance ◽  
Path Analysis ◽  
Board Of Directors ◽  
Audit Committee ◽  
Banking Sector ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Discretionary Accruals

In the late 2000s, the bankruptcy of giant corporations was due to accounting manipulation or called as discretionary accruals, has made accounting experts increasing attention to corporate governance that consist of (1) board of directors and (2) audit committee. This study purposes to obtain clarity empirical from the influence of its corporate governance to discretionary accruals. The population of this research is the banking sector companies listed on the Indonesia Stock Exchange as many as 31 companies and has been scrutinized. Mean while, the collection of data method use secondary data which obtained through each company’s annual report and whereas the data anlysis method uses path analysis with SPSS. As a reseach result, this study found influences of corporate governance, that are (1) board of directors and (2) audit committee on discretionary accruals either simultaneously or partially in the banking sector companies listed on the Indonesia Stock Exchange has proven to be exist and working effectively

scholarly journals Pengaruh Corporate Governance Terhadap Pemilihan Auditor Eksternal (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017)

2019 ◽  
Vol 7 (1) ◽  
pp. 1453
Author(s):  
Yelsa Yulia Efwita ◽  
Erinos NR
Keyword(s):  
Corporate Governance ◽  
Board Of Directors ◽  
Audit Committee ◽  
Stock Exchange ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
External Auditors ◽  
The Board Of Directors ◽  
Big Four ◽  
Selection Of

The purpose of the research is to know the corporate governance that is proxied by the board of commissioners, the effectiveness of the audit committee and the board of directors on the selection of external auditors. This study uses secondary data from the company's annual report for 2015-2017. The sampling method in this study used purposive sampling with a sample of 67 manufacturing companies listed on the Indonesia Stock Exchange in 2015-217. The analysis used in this study is logistic regression analysis. The results showed that the board of commissioners, the effectiveness of the audit committee had a significant positive effect on the selection of external auditors, while the board of directors did not influence the selection of quality external auditors.Keywords: auditor selection, big four, board of commissioners, board of directors

scholarly journals CORPORATE GOVERNANCE AND FINANCIAL PERFORMANCE IN THE BANKING SECTOR OF NIGERIA AND THE UNITED KINGDOM

2020 ◽  
Vol 5 (1) ◽  
pp. 8-20
Author(s):  
Ayodeji Ajibade ◽  
◽  
Kofoworola Jaji ◽  
Jerry Kwarbai ◽  
Keyword(s):  
Corporate Governance ◽  
United Kingdom ◽  
Financial Performance ◽  
Audit Committee ◽  
Banking Sector ◽  
Stock Exchange ◽  
Secondary Data ◽  
Multiple Regression Model ◽  
Governance System ◽  
The United Kingdom

Banks are the support system of any economy, hence the significant need for economies to have a healthy system of banking with operative corporate governance system. The study examined the effect of corporate governance and financial performance in the banking sector of Nigeria and United Kingdom. It analysed secondary data collated from the annual report of ten listed banks each from the Nigeria and UK stock exchange markets. Using multiple regression model, the study examined the combined effect of board size, board composition, audit committee and firm size on the performance of the listed banks. The result shows that corporate governance variables have a significant effect on the financial performance of the Nigeria and U.K banking sector. Keywords: Inflation, monetary policy, economic growth, purchasing power, Nigeria.

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 Influence of Corporate Governance on Intellectual Capital Disclosure: Evidence from Bank on Indonesian Stock Exchange 2015-2019

2021 ◽  
pp. 1-10
Author(s):  
Indrayati Dra., Ak., MSA., CA ◽  
Erlin Melani, SE., Ak., MSA., CA ◽  
Slamet Slamet
Keyword(s):  
Corporate Governance ◽  
Intellectual Capital ◽  
Audit Committee ◽  
Annual Report ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Ownership Concentration ◽  
Concentration Variable ◽  
External Auditor ◽  
Positive Effect

The purpose of this study was to examine the effect of Corporate Governance on Intellectual Capital Disclosure. The sample used in this study consisted of 22 banking companies listed on the Indonesia Stock Exchange in 2015-2019. The data used is in the form of an annual report. The sampling technique in this study was to use purposive sampling. This study uses multiple regression analysis. The statistical analysis results show that partially the audit committee and external auditor variables have a significant positive effect on intellectual capital disclosure. Meanwhile, the independent commissioner variable has no significant effect on intellectual capital disclosure. The ownership concentration variable harms intellectual capital disclosure. Simultaneously, the variables of the independent commissioner, ownership concentration, audit committee, and external auditor have a significant effect on intellectual capital disclosure.

scholarly journals Pengaruh Dewan Komisaris Independen dan Komite Audit terhadap Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017

2019 ◽  
Vol 2 (1) ◽  
pp. 88
Author(s):  
Anton Ferry Ananda ◽  
Santi Andriani
Keyword(s):  
Earnings Management ◽  
Audit Committee ◽  
Quantitative Methods ◽  
Annual Report ◽  
Regression Coefficient ◽  
Stock Exchange ◽  
Secondary Data ◽  
Audit Committees ◽  
Manufacturing Companies ◽  
Partial Regression Coefficient

This study aims to determine the effect of independent commissioners and audit committees on earnings management. This research uses quantitative methods. The data used in this study are secondary data, i.e. data obtained through existing sources and do not need to be collected by the researcher themselves. The data is in the form of an annual report issued by companies listed in the 2015-2017 period which are listed on the Indonesia Stock Exchange. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2017 period. The results showed that the independent board of commissioners and the audit committee had no simultaneous effect on earnings management. This is consistent with the results of the simultaneous regression coefficient test (Test F) which shows the calculated F value is smaller than the F table, and with a determinant value of 3.1%. Partially the independent board of comissioners and audit committee has no effect on earnings management. Based on the results of the partial regression coefficient test (t test) on the variable independent commissioners and the audit committee showed a significance value greater than 0.05, so it was concluded that the two variables in this study had no effect on earnings management.Keywords: Audit Committee, Independent Board of Commissioners, Profit Management, Finance

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

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

<em><span lang="EN-US">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.</span></em>

scholarly journals Pengaruh Ukuran Perusahaan Dan Corporate Governance Terhadap Manajemen Laba Di Industri Perbankan Indonesia

2021 ◽  
Vol 9 (1) ◽  
pp. 111-120
Author(s):  
Karina Karina ◽  
Sutarti Sutarti
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Audit Committee ◽  
Banking Sector ◽  
Audit Quality ◽  
Stock Exchange ◽  
Governance Mechanisms ◽  
Audit Firm ◽  
Corporate Governance Mechanisms ◽  
Size Firm

The purpose of this research is to provide empirical evidence of the affect of ownership concetration, firms size, and corporate governance mechanisms on earnings management. Ownership concetration was measure by the biggest stock of individual or organization, firms size was measure by natural logaritma of net assets, and corporate governance mechanisms were measure by three variabels (composition of board of commisioner, audit quality were measure by industry specialize audit firm, and composition of audit committee). Earnings management was measure by discretionary accruals use Modified Jones Method. The population of this research is 41 companies in the banking sector which were listed in Indonesian Stock Exchange (IDX). The research data were collected from banking companies financial statement for the period of 2016 to 2018. Based on purposive sampling method. The reseacrh hypotesis were tested using multiple regression analysis. The results of this research show that firm size, firm of commissioner and proportion of commissioner have significant relationships with earnings management. Next, variables composition of board of commissioner, ownership concetration and specialize audit firm have no significant relationship with earnings management. Keywords: ownership concetration, firms size, corporate governance, earnings management

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