scholarly journals ANALISIS PERBANDINGAN PENERAPAN GOOD CORPORATE GOVERNANCE SEBELUM DAN SESUDAH KONVERSI PADA BANK ACEH SYARIAH

2019 ◽  
Vol 4 (4) ◽  
pp. 662-676
Author(s):  
Renny Sharah ◽  
Musfiari Haridhi
Keyword(s):  
Corporate Governance ◽  
Organizational Structure ◽  
Supervisory Board ◽  
Secondary Data ◽  
Annual Reports ◽  
Effective Implementation ◽  
Good Corporate Governance ◽  
Significant Difference ◽  
Before And After ◽  
Corporate Annual Reports

This study aims to see differences in the implementation of Good Corporate Governance in Bank Aceh Syariah before and after cut off. The type of this study is descriptive qualitative. The object of this study is Good Corporate Governance Bank Aceh Syariah. The type of data is secondary data as corporate annual reports of 2014-2017. The results of this study show that there was no significant difference in the implementation of Good Corporate Governance in Bank Aceh Syariah for the year of this research. The mechanism and tools for the effective implementation of Good Corporate Governance are relatively the same. There was additional organizational structure after cut off in the implementation of Good Corporate Governance with the establishment of a Sharia Supervisory Board, tasked with overseeing the business activities of the bank to fit the Fatwa of The National Sharia Council

scholarly journals ANALISIS PERBANDINGAN PENERAPAN GOOD CORPORATE GOVERNANCE SEBELUM DAN SESUDAH KONVERSI PADA BANK ACEH SYARIAH

2020 ◽  
Vol 5 (4) ◽  
pp. 599-613
Author(s):  
Ranny Sharah ◽  
Musfiari Haridhi
Keyword(s):  
Corporate Governance ◽  
Organizational Structure ◽  
Supervisory Board ◽  
Secondary Data ◽  
Annual Reports ◽  
Effective Implementation ◽  
Good Corporate Governance ◽  
Significant Difference ◽  
Before And After ◽  
Corporate Annual Reports

This study aims to see differences in the implementation of Good Corporate Governance in Bank Aceh Syariah before and after cut off. The type of this study is descriptive qualitative. The object of this study is Good Corporate Governance Bank Aceh Syariah. The type of data is secondary data as corporate annual reports of 2014-2017. The results of this study show that there was no significant difference in the implementation of Good Corporate Governance in Bank Aceh Syariah for the year of this research. The mechanism and tools for the effective implementation  of  Good  Corporate  Governance  are  relatively  the  same.  There  was  additional  organizational structure after cut off in the implementation of Good Corporate Governance with the establishment of a Sharia Supervisory Board, tasked with overseeing the business activities of the bank to fit the Fatwa of The National Sharia Council

Pengaruh Dewan Direksi, Dewan Komisaris Independen. Kepemilikan Manajerial, Kepemilikan Institusional, Dan Dewan Pengawas Syariah Terhadap No Performing Financing (Studi Kasus Pada Bank Umum Syariah Yang Terdaftar Di OJK Periode 2015-2019)

2021 ◽  
Vol 2 (2) ◽  
Author(s):  
Yugi Maheswari ES ◽  
Iwan Fakhruddin ◽  
Azmi Fitriati ◽  
Bima Cinintya Pratama
Keyword(s):  
Corporate Governance ◽  
Board Of Directors ◽  
Commercial Bank ◽  
Financial Services ◽  
Supervisory Board ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Good Corporate Governance ◽  
The Board Of Directors

Tujuan penelitian ini untuk mengetahui pengaruh penerapan Good Corporate Governance (GCG) yang diproksikan oleh dewan direksi, dewan komisaris independen, kepemilikan manajerial, kepemilikan institusional, dan dewan pengawas syariah terhadap risiko pembayaran yang diukur dengan rasio Non Performing Financing (NPF) pada Bank Umum Syariah. Populasi penelitian adalah Bank Umum Syariah Yang Terdaftar di Otoritas Jasa Keuangan. Data yang digunakan adalah data sekunder berupa laporan tahunan Bank Umum Syariah periode 2015-2019. Sampel yang dikumpulkan adalah 14 bank syariah sebayak 70 data. Hasil penelitian menunjukkan bahwa dewan direksi berpengaruh negative erhadap NPF. Dewan komisaris independen, kepemilikan manajerial, kepemilikan institusional, dan dewan pengawas syariah tidak berpengaruh terhadap NPF.  The purpose of this study is to determine the effect of the implementation of Good Corporate Governance (GCG) which is proxied by the board of directors, the board of independent commissioners, managerial ownership, institutional ownership, and the sharia supervisory board against payment risk as measured by the Non Performing Financing (NPF) ratio at the Bank Sharia General. The study population was a Sharia Commercial Bank Registered at Financial services Authority. The data used was secondary data in the form of reports annual Sharia Commercial Bank for the period 2015-2019. The samples collected were 14 Islamic banks as much as 70 data. The results showed that the board of directors has a negative effect on NPF. Independent board of commissioners, managerial ownership, institutional ownership, and sharia supervisory board have no effect on NPF.

APAKAH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY BERPENGARUH TERHADAP PROFITABILITAS PERUSAHAAN LQ45?

2019 ◽  
Vol 4 (1) ◽  
pp. 14
Author(s):  
Novia Eka Sariantono ◽  
Luh Putu Mahyuni
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Secondary Data ◽  
Listed Companies ◽  
Annual Reports ◽  
Return On Equity ◽  
Good Corporate Governance ◽  
Corporate Social

Do Good Corporate Governance and Corporate Social Responsibility Influence Profitability of LQ45 Listed Companies. This study aims to examine the influence of good corporate governance and corporate social responsibility on profitability of LQ45 listed companies in Indonesia Stock Exchange. The data analyzed were secondary data in the form of annual reports and sustainability report. The data were analyzed using multiple linear regression. The results of this research indicate: (1) Good corporate governance (GCG) has a significant effect on profitability of LQ45 listed companies; (2) Corporate social responsibility (CSR) does not have a significant effect on profitability of LQ45 listed companies. This research provides empirical evidence that implementation of GCG could influence profitability, while the implementation of CSR does not influence profitability. Keywords: Good corporate governance, corporate social responsibility, independent commissioner board, corporate social responsibility, disclosure index, return on equity

MERGERS AND ACQUISITIONS IN THE NIGERIAN BANKING INDUSTRY: AN ANALYSIS OF SELECTED PERFORMANCE MEASURES

2020 ◽  
Vol 1 (1) ◽  
pp. 12-22
Keyword(s):  
Mergers And Acquisitions ◽  
Economies Of Scale ◽  
Secondary Data ◽  
Annual Reports ◽  
Significant Difference ◽  
Net Profit ◽  
Before And After ◽  
Business Combination ◽  
The Impact ◽  
Nigerian Banking

Business combination through mergers and acquisitions has become a global phenomenon to achieve economies of scale and higher productivity. This study evaluated the impact of mergers and acquisitions which started in 2005 on the performance of deposit money banks in Nigeria using a sample of ten (10) banks. This research made use of secondary data, obtained from the bank’s annual reports and statements of accounts covering a period of 1999-2018. Using four (4) variables; earning per share (EPS), net profit margin (NPM), assets utilization (AUT), and leverage (LEV), the study evaluated the performance of the banks before and after mergers and acquisitions using pair sample t-test. The results showed that there is significant difference in the performances of Deposit Money Banks in the pre and post-merger periods using the EPS and NPM yardstick but shows no significant impacts in the performances of Deposit Money Bank using AUT and LEV as yardstick. The study hereby recommends that the CBN should set and enforce better corporate governance standards for commercial banks and also enforce risk based supervision in banks.

Impact of Good Corporate Governance on Financial Distress in the Consumer Goods Sector Company

2017 ◽  
Vol 2 (4) ◽  
pp. 46-55
Author(s):  
Sri Marti Pramudena
Keyword(s):  
Corporate Governance ◽  
Consumer Goods ◽  
Financial Distress ◽  
Stock Exchange ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Good Corporate Governance ◽  
A Company

Objective - Financial distress is referred to as a condition in which a company's operations result in insufficient funds to meet its obligations (insolvency). The success or failure of a company greatly depends on the corporate governance of the company. This study aims to identify the relationship between the existence of good corporate governance and the probability of financial distress. Methodology/Technique - This study used secondary data obtained from annual reports from 2009 to 2014. The data is gathered from consumer goods manufacturing companies, that are listed on the Indonesian Stock Exchange (BEI). The sample includes 10 companies. The method of analysis used is multiple linear regressions. Findings - The results of the study show that institutional ownership and managerial ownership adversely affect the possibility of financial distress. On the other hand, the proportion of commissioners and the number of board of directors have a positive effect on the probability of financial distress. Novelty - This study found that institutional ownership (IO) has an inverse effect on the financial distress of a company. Type of Paper - Empirical Keywords: Good Corporate Governance; Financial Distress; Corporate Performance. JEL Classification: G30, G34, G39.

scholarly journals GOOD CORPORATE GOVERNANCE DAN KINERJA KEUANGAN

2021 ◽  
Vol 2 (2) ◽  
pp. 139-160
Author(s):  
Happy Megawati
Keyword(s):  
Corporate Governance ◽  
Board Of Directors ◽  
Secondary Data ◽  
Audit Committees ◽  
Annual Reports ◽  
Negative Effects ◽  
Return On Assets ◽  
Good Corporate Governance ◽  
Independent Variable ◽  
Linear Regressions

This study aims to examine the effect of good corporate governanceon financial performance. The independent variable in this study isgood corporate governance which is proxied as board of directors, board ofindependent commissioners, audit committees, managerial ownerships, andinstitutional ownerships, while the dependent variable of this study is financialperformance which proxied as return on assets (ROA). The sampleused in this study were 24 state-owned companies listed on IDX for the2015–2019 period. The sampling method used is non-probability sampling.This study uses secondary data in the form of annual reports for the 2015–2019 period which obtained from the company’s official website. The datacollected were then analyzed by multiple linear regressions using SPSS 25.The results of this study show that board of independent commissionershave negative effects on ROA. This means that the greater the number ofboard independent commissioners, the lower the ROA will be. The resultsalso show that other independent variables, namely board of directors, auditcommittees, managerial ownerships, and institutional ownerships haveno effect on ROA.

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 Pengaruh Good Corporate Governance (GCG), Profitabilitas, dan Leverage Terhadap Nilai Perusahaan

2020 ◽  
Vol 1 (2) ◽  
pp. 113-123
Author(s):  
Indriana Damaianti
Keyword(s):  
Corporate Governance ◽  
Firm Value ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Total Sample ◽  
Annual Reports ◽  
Financial Reports ◽  
Mining Companies ◽  
Good Corporate Governance

Abstract: The purpose of purpose of this study is to determine the influence of Good Corporate Governance (GCG), profitability, and leverage on firm value in mining companies. This study used secondary data from financial reports, annual reports, and other related information of mining companies listed on Indonesia Stock Exchage (IDX) in the 2014-2018 period. The research method used is the explanatory method. The population in this study were mining companies listed on the Indonesia Stock Exchange (IDX) in the 2014-2018 period, which were 41 companies with total sample 30 companies that matches the criteria. The sampling technique used is a purposive sampling. Data analysis technique used is multiple linear regression. The result showed that only Good Corporate Governance (GCG) variable measured by board of director has a positive and significant effect on the firm value, meanwhile profitability variable measured by Return On Asset (ROA), leverage variable measured by Debt to Equity Ratio (DER), and Good Corporate Governance (GCG) variable measured by board of commissioner independent not significantly impact on the firm value in mining companies.

scholarly journals Examining the effect of diversification, corporate governance and intellectual capital on sustainability performance

2021 ◽  
Vol 10 (2) ◽  
pp. 12-20
Author(s):  
Nurul Fajriyanti ◽  
Eko Ganis Sukoharsono ◽  
Noval Abid
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Financial Services ◽  
Secondary Data ◽  
Annual Reports ◽  
Sustainability Performance ◽  
Good Corporate Governance ◽  
Analysis Technique ◽  
Positive Effect

This study aims to examine and analyze the effect of diversification, corporate governance and intellectual capital on sustainability performance, either directly or indirectly, by involving financial performance as a mediating variable. This study uses secondary data on Islamic Commercial Banks in Indonesia which are registered with the Financial Services Authority from 2011 - 2018, with a sample size of 10 Islamic banks that meet the criteria using the purposive sampling method so that 80 observations are obtained. Data is obtained from annual reports, sustainability reports, and reports on the implementation of good corporate governance. The data analysis technique used SEM-PLS with the help of WarpPLS 7.0 software. The results of the study provide empirical evidence that both the quality and quantity of corporate governance, intellectual capital and financial performance have a positive effect on sustainability performance.

scholarly journals Analisis Pengelolaan Perusahaan Daerah Isen Mulang Kota Palangka Raya

2018 ◽  
Vol 4 (1) ◽  
pp. 19-23
Author(s):  
Masrukin Masrukin ◽  
Danang Ristiantoro
Keyword(s):  
Corporate Governance ◽  
Internal Control ◽  
Family System ◽  
Supervisory Board ◽  
Secondary Data ◽  
Primary Data ◽  
Financial Report ◽  
Good Corporate Governance ◽  
Regional Area ◽  
The Board Of Directors

The purpose of this research is to know and describe the management of the District company Isen Mulang City Palangka Raya In this regard with good corporate governance principles. The type of research used in this study is descriptive using a qualified research method. The type of data in this study is primary data and secondary data that includes the board of directors, supervisory board and employees in the regional area of Isen Mulang City Palangka Raya. While its secondary data is emerging from Perda about the establishment and financial report of the regional company Isen Mulang City Palangka Raya, other data sources, data collection techniques using interviews, observation, and documentation. Based on the results of this research the management of the District company Isen Mulang Kota Palangka Raya based on good corporate governance principle has not been done with the maximum this can be seen from the not yet implemented Openness is still the absence of accessible websites or blogs, not yet the clarity of the details of tasks, and internal control of the company, suitability has not carried out well the company has not committed social responsibility, not yet Contribution to the PAD, has not paid the income tax because the company has not acquired profit, independence or independent has not carried out well-characterized by the still the responsibility of the responsibilities among employees, Fairness has not been implemented with the maximum that is characterized by the dissemination of information about the recruitment of employees has not been widely and still with a family system and not yet carried out training and development of employees.

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