Pengaruh Manajemen Laba Dan Perencanaan Pajak Terhadap Nilai Perusahaan Dengan Good Corporate Governance Sebagai Variabel Moderasi

This research investigate the effect of Earning Manajement and Tax Planning on Corporate Value in Consumer Good companies listed on the Indonesia Stock Exchange in 2014-2018. The type of this research is associative. The population in this study were all consumer good companies listed on the Indonesia Stock Exchange in 2014-2018, and the sample was determined using the purposive sampling method, with 16 sample from 57 consumer good companies. Multiple reggression was used to analysis the data. The result shows that earning management have a negative effect on corporate value. Tax planning have a negative effect on corporate value. Good Corporate Governance cannot moderate the relationship between earning management and tax planning to corporate value.

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PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CSR DAN GCG SEBAGAI VARIABEL PEMODERASI

Media Riset Akuntansi Auditing & Informasi ◽

10.25105/mraai.v10i2.1018 ◽

2010 ◽

Vol 10 (2) ◽

pp. 41

Author(s):

Hidayatullah ,

Keyword(s):

Corporate Governance ◽

Financial Performance ◽

Stock Exchange ◽

Value Added ◽

Corporate Financial Performance ◽

Corporate Value ◽

Moderating Variables ◽

Good Corporate Governance ◽

Relationship Of ◽

The Relationship

This Thesis investigated the influence of financial performance toward corporate value by exposing Corporate Sosial Responsibility (CSR) and Good Corporate Governance (GCG) as Moderating Variables. Corporate Financial performance as independent variable is represented by the Financial Value Added (FVA) and Corporate Value as Dependent Variable is represented by Tobin `s Q value. CSR value is indexed based on the 78 items of exposure themes and GCG value is indexed using the 18 items of exposure themes which the researcher called Corporate Governance Perception Index. After selecting 149 companies listed in Indonesia Stock Exchange, the researcher found 39 manufacture companies. qualified as the research objects based on the defined criteria, with observation timeframe from the year of2005 to 2008. The result of the research concludes that: Financial Performance (FVA) significantly influences the corporate value (Tobins 'Q); Corporate Sosial Responsibility also influences the relationship of corporate financial performance and the corporate value; and Good Corporate Governance influences the relationship of corporate financial performance and the corporate value as well.Keywords: Financial value Added, Tobin 's Q, CSR, GCG

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Good Corporate Governance Affects Company Value with Earnings Management as Intervening Variables in BUMN

International Journal of Social Science and Business ◽

10.23887/ijssb.v5i1.31530 ◽

2021 ◽

Vol 5 (1) ◽

Author(s):

Dwi Lia Feviana ◽

Supatmi Supatmi

Keyword(s):

Corporate Governance ◽

Earnings Management ◽

Firm Value ◽

Conflicts Of Interest ◽

Stock Exchange ◽

Company Value ◽

Good Corporate Governance ◽

Negative Effect ◽

Pls Analysis ◽

The Relationship

Increasing company value is carried out by management (agents) who manage the company so that it triggers a conflict of interest so that Good Corporate Governance (GCG) is needed. One of the conflicts of interest is practicing earnings management. This study aims to analyze the effect of GCG on firm value mediated by earnings management. The sample used is 19 state-owned companies registered on the Indonesia Stock Exchange in 2017-2019. This study uses SEM-PLS analysis techniques to analyze data. The results showed that GCG had a negative effect on firm value and earnings management. Earnings management does not affect firm value. Earnings management, which is used as an intervening variable, cannot mediate the relationship between GCG and firm value. The limitations in this study are ignoring the variety of industries in BUMN, which may mean that each industry has different policies or practices on GCG and earnings management and different pressures from the market (investors).

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Determinan Nilai Perusahaan Dengan Transparansi Informasi Sebagai Pemoderasi

Liquidity ◽

10.32546/lq.v5i2.51 ◽

2018 ◽

Vol 5 (2) ◽

pp. 107-117 ◽

Cited By ~ 1

Author(s):

Nilda Tartilla ◽

Darmansyah Darmansyah ◽

Choirul Anwar

Keyword(s):

Corporate Governance ◽

Firm Value ◽

Audit Quality ◽

Stock Exchange ◽

Total Sample ◽

Tax Planning ◽

Corporate Value ◽

Good Corporate Governance ◽

Analysis Technique ◽

Industry Sectors

This study aimed to examine the effect of tax planning and mechanisms of good corporate governance (GCG) to corporate value and to test the effect of transparency of information on the influence of tax planning and mechanisms of good corporate governance (GCG) with the value of the company. The population in this study manufacturing consumer goods industry sectors listed on the Stock Exchange in 2012-2015. The sampling method using purposivesampling with a final total sample of 68 companies. The analysis technique used is Moderating Regression Analysis (MRA). The analysis showed that the independent variables are tax planning, managerial ownership, institutional ownership, and audit quality have no effect on firm value. While the composition of the independent board positive effect on firm value. Tax planning and mechanisms of good corporate governance (GCG) jointly affect the value of the company, as well as the transparency of information can weaken the influence between tax planning and mechanisms of good corporate governance (GCG) to corporate value.

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PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PROFITABILITAS DENGAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN SEBAGAI VARIABEL MEDIATING PADA PERUSAHAAN MANUFAKTUR

Jurnal Ekonomi dan Bisnis Airlangga ◽

10.20473/jeba.v30i12020.49-64 ◽

2020 ◽

Vol 30 (1) ◽

pp. 49

Author(s):

RIE RIENITA PAALLO ◽

ARDIANTO ARDIANTO

Keyword(s):

Corporate Governance ◽

Sampling Method ◽

Stock Exchange ◽

Institutional Ownership ◽

Managerial Ownership ◽

Manufacturing Companies ◽

Good Corporate Governance ◽

Internal Mechanism ◽

Csr Disclosure ◽

The Relationship

Introduction: This study examines the effect of good corporate governance on the profitability, either directly or through CSR as an mediating variable in manufacturing companies listed in Indonesia Stock Exchange in the period of 2008-2012.Methods: Sampling method used is purposive sampling by using a balanced panel of data to obtain a sample of 135 companies. Good corporate governance as independent variables were measured usingfour internal mechanism that institutional ownership, managerialownership, board of directors, and audit committees.he research hypotheses were tested using path analysis model.Results: This study found that only institutional ownership had direct and significant impact on profitability. CSR disclosure only proven to be an mediating variable in the relationship between managerial ownership on the profitability of the company. Conclusion and suggestion: Companies should pay attention in the form of social responsibility to the environment and society.

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Good Corporate Governance, Corporate Value, Tax Avoidance and Financial Performance

Journal of Auditing Finance and Forensic Accounting ◽

10.21107/jaffa.v6i2.5020 ◽

2018 ◽

Vol 6 (2) ◽

pp. 71-82

Author(s):

Nurma Risa

Keyword(s):

Corporate Governance ◽

Financial Performance ◽

Stock Exchange ◽

Tax Avoidance ◽

Corporate Value ◽

Performance Practices ◽

Good Corporate Governance ◽

Relationship Of ◽

The Relationship ◽

A Company

If a company applies GCG practices it will have an impact on the value of the company. But the implementation of GCG alone is actually not enough to increase the value of the company, there are other things, namely the practice of tax avoidance and financial performance. This study aims to prove that tax avoidance and financial performance practices are intermediary variables in the relationship of GCG to corporate value. The sample of this study is companies that take the IICG survey and have CGPI scores, and are listed on the stock exchange in the period of 2012-2015. Path analysis is used as a method of data analysis. The results of the study show that the GCG practices influence the value of the company indirectly, but through the practice of tax avoidance and financial performance as intermediaries.

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PENGARUH GOOD CORPORATE GOVERNANCE DAN LOAN TO DEPOSIT RATIO TERHADAP PROFITABILITAS INDUST1U PERBANKAN DI INDONESIA PERIODE 2012-2014

JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK ◽

10.25105/jipak.v10i2.4559 ◽

2019 ◽

Vol 10 (2) ◽

pp. 163

Author(s):

Marieta Ariani

Keyword(s):

Corporate Governance ◽

Sampling Method ◽

Stock Exchange ◽

Sampling Technique ◽

Coefficient Of Determination ◽

Analysis Techniques ◽

Good Corporate Governance ◽

Normality Test ◽

Regression Test ◽

Negative Effect

This study aims to test and analyze: the influence of good corporate governance on the profitability of the banking industri and the influence of loan to deposit ratio on the profitability of the banking industri in Indonesia. The research sample used in the study were 13 banking industries that received the best assessment from the Indonesian Institute for Corporate Directorship (IICD) of the 30 companies listed on the Indonesia Stock Exchange (IDX) as the top 30 issuers with the highest Corporate Governance (CG) scores in the 2012 period -2014. The sampling technique uses purposive sampling method. Data analysis techniques include: descriptive statistics; normality test; classical assumption test: multicollinearity and heteroscedasticity; multiple regression test: test the coefficient of determination, F test, and T test. The results of the study show that: for good corporate governance the number of audit commissions and the number of directors has a significant positive effect on the profitability of the banking industri; institutional ownership and the proportion of independent board of directors have no significant effect on the profitability of the banking industri; and the loan to deposit ratio has a significant negative effect on the profitability of the banking industri in Indonesia.

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PENGARUH CORPORATE GOVERNANCE, STRUKTUR KEPEMILIKAN DAN LEVERAGE TERHADAP MANAJEMEN LABA (Studi pada Perusahaan Go Public Sektor Pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2015-2018)

MANAJEMEN DEWANTARA ◽

10.26460/md.v3i1.7658 ◽

2019 ◽

Vol 1 (1) ◽

pp. 181

Author(s):

Natalia Mahdalena ◽

Ardian Prima Putra ◽

Gustita Arnawati Putri

Keyword(s):

Corporate Governance ◽

Ownership Structure ◽

Audit Committee ◽

Sampling Method ◽

Stock Exchange ◽

Institutional Ownership ◽

Earning Management ◽

Managerial Ownership ◽

Analysis Technique ◽

Negative Effect

His study discusses to analyze corporate governance, ownership structure and leverage to earning management. The research was conducted at mining companies in Indonesia Stock Exchange 2015-2018. The samples used as many as 29 companies from the population of 83 companies, through a purposive sampling method. The data collection is done by using the method of observation nonparticipant through the financial statemens. The analysis technique aapplied is a technique of multiple linier regression analysis. The results show that audit committee negative effect on earning management, the proportion of commissioners no effect on earning management, managerial ownership no effect on earning management, institutional ownership no effect on earning management and leverage negative effect on earning management.Keyword : audit committee, proportion of commissioners, managerial ownership, institutional ownership, leverage, earning management

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Pengaruh Pengungkapan Good Corporate Governance Terhadap Nilai Perusahaan Pada Badan Usaha Milik Negara Yang Terdaftar Di Bursa Efek Indonesia Perioda 2013-2017

JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) ◽

10.33884/jimupb.v7i2.1238 ◽

2019 ◽

Vol 7 (2) ◽

pp. 228

Author(s):

Stevi Jimry Poluan ◽

Arya Aditya Wicaksono

Keyword(s):

Corporate Governance ◽

Hypothesis Testing ◽

Firm Value ◽

Audit Committee ◽

Sampling Method ◽

Stock Exchange ◽

Managerial Ownership ◽

Good Corporate Governance ◽

Negative Effect ◽

The Impact

This study aims to prove the impact of Good Corporate Governance on Firm Value in Badan Usaha Milik Negara that listed in Indonesian Stock Exchange. This study used 4 varibles that represented Good Corporate Governance which is Managerial Ownership, Institusional Ownership, Board of Independent Commissioner, and Audit Committee. Meanwhile Tobin’s Q ratio used to counted Firm Value. Population of this research are all Badan Usaha Milik Negara that listed in Indonesian Stock Exchange on 2013 until 2017. There are 20 firm are listed. The total samples are 16 firms selected by using purposive sampling method. Data anlysis and hypothesis testing using multiple regression. From 4 variable that used in this research only 2 that had an effect on firm value. There were Institusional Ownership and Audit Committee. This research prove that Institusional Ownership has a positive and significant effect on firm value. Audit Committee had a negative and insignificant effect on firm value. Other 2 variable like Managerial Ownership, Board of Independent Commissioner has not effect on firm value, while Audit Committee has negative effect on firm value.

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PENGARUH GOOD CORPORATE GOVERNANCE PADA HUBUNGAN ANTARA SUSTAINABILITY REPORT DAN NILAI PERUSAHAAN (Studi Empiris Perusahaan Go Public di Indonesia Periode 2014-2015)

Riset Akuntansi dan Keuangan Indonesia ◽

10.23917/reaksi.v1i1.1954 ◽

2018 ◽

Vol 1 (1) ◽

pp. 25-34 ◽

Cited By ~ 1

Author(s):

Ilham Nuryana Fatchan ◽

Rina Trisnawati

Keyword(s):

Corporate Governance ◽

Capital Market ◽

Firm Value ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Corporate Value ◽

Good Corporate Governance ◽

Multiple Regression Method ◽

Sustainability Report

This study aims to investigate the influence of corporate governance and sustainability report on firm value of all companies listed in the Indonesia Stock Exchange. The data is secondary data which is obtained from the website www.ncsr-id.org, Indonesia Capital Market Directory (ICMD), and each website owned companies. The sample is companies that member of Indonesia Sustainability Report Award on the Indonesia Stock Exchange during 2014-2015. The sample was selected by purposive sampling method and obtained the 34 companies. Data analysis was performed with multiple regression method. The results show that sustainability report has a significantly influence on firm value, good corporate governance hasn’t a significantly influence on firm value and corporate governance as a moderating variable is not significantly influence on sustainability report and corporate value

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

MBIA ◽

10.33557/mbia.v17i2.317 ◽

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).

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