scholarly journals PENGARUH INSTITUTIONAL OWNERSHIP TERHADAP KINERJA PERUSAHAAN DIMODERASI DENGAN STATE OWNERSHIP PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2021 ◽  
Vol 7 (1) ◽  
pp. 66-76
Author(s):  
Putri Ridhotul Uliyah ◽  
Rahmat Setiawan
Keyword(s):  
Institutional Ownership ◽  
State Ownership ◽  
Purposive Sampling

Penelitian ini bertujuan untuk menguji pengaruh institutional ownership yang dimoderasi dengan state ownership terhadap kinerja perusahaan yang terdaftar di bursa efek indonesia. Sampel penelitian ini adalah perusahaan manufaktur yang terdaftar di bursa efek indonesia tahun 2014-2018, dengan total sampel sebanyak 89 perusahaan. Dalam penelitian ini, metode pengumpulan data menggunakan metode purposive sampling dengan alat analisis menggunakan  SPSS versi 20. Hasil penelitian menunjukkan bahwa (1) institutional ownership berpengaruh positif terhadap kinerja perusahaan dihitung dengan Tobin`sQ (2) efek moderasi dari state ownership dapat memperlemah pengaruh positif institutional ownership terhadap kinerja perusahaan.

scholarly journals A Comparative Study of the Effect of Institutional Ownership, Audit Committee, and Gender on Audit Report Lag in Indonesia, Malaysia and Singapore

2018 ◽  
Vol 8 (2) ◽  
pp. 131
Author(s):  
Yulia Frischanita
Keyword(s):  
Audit Committee ◽  
Institutional Ownership ◽  
Mean Value ◽  
Audit Report ◽  
Mining Company ◽  
Purposive Sampling ◽  
Mining Companies ◽  
Negative Effect ◽  
The Difference ◽  
And Gender

The purpose of this research are to analyst the negative effect of institutional ownership, audit committee and gender to audit report lag of mining company in Indonesia, Malaysia and Singapore for 2012-2016. Gender is proxied by gender of CEO and gender of Committee Audit’s Head. Not only that, the research also analyst the difference mean value of audit report lag in Indonesia, Malaysia and Singapore. This research use random purposive sampling technique because the amount company gap after purposive sampling between three counties are high. Total of population of three countries are 67 companies and mining company which fulfill the criteria of purposive sampling is 43 companies. That are consist of 34 Indonesia’s mining companies, 3 Malaysia’s mining companies and 6 Singapore’s mining companies. The final sample is 13 companies consist of 5 Indonesia’s company, 5 Singapore’s company and 3 Malaysia’s Company. Multiple Linear Regression is used to examine the effect of independent variable to dependent variable, while One Way-Anova is used to examine the difference mean value of audit report lag. The result of this research are institutional ownership have negative effect to audit report lag, while audit committee and gender don’t have effect to audit report lag. Beside that, there is no difference mean value of audit report lag in Indonesia, Malaysia and Singapore because they have same regulation about maximal day of company to publish their financial report.

scholarly journals PENGARUH STRUKTUR DAN KONSENTRASI KEPEMILIKAN, MODEL BANK PADA KINERJA PERBANKAN

2020 ◽  
Vol 5 (2) ◽  
pp. 162
Author(s):  
Nadya Dianitasari ◽  
Hersugondo Hersugondo
Keyword(s):  
Financial Performance ◽  
Random Effect ◽  
Random Effect Model ◽  
State Ownership ◽  
Ownership Concentration ◽  
Return On Assets ◽  
Purposive Sampling ◽  
Effect Model ◽  
Analysis Technique ◽  
Model Bank

<p><em>This study aims to analyze the effect of banks model, the different types of ownership, and ownership concentration on bank financial performance. State ownership, domestic ownership and foreign ownersip were used as the ownership indicators and Return On Asset (ROA) ratio were used as the proxied of financial performance. The Population that was used in this research consisted of all conventional and islamic commercial banks which is listed in Directory of Indonesian Banking 2018 and published the financial statements during 2014-2019. After passed the purposive sampling method there were 94 banks obtained as samples. The data analysis technique used is descriptive statistic, classical assumption test and panel regression test with random effect model. The result of this research showed that banks model and state ownership have positively significant impact on ROA and foreign ownership has negatively significant impact while domestic ownership and ownership concentration have insignificantly impact on bank financial performance</em></p><p><em><br /></em></p><p><em>Penelitian ini memiliki tujuan yaitu untuk menganalisis pengaruh struktur kepemilikan bank yang terdiri dari kepemilikan pemerintah, domestik dan asing, lalu model bank dan konsentrasi kepemilikan terhadap kinerja keuangan perbankan. Kinerja keuangan tersebut diukur dengan rasio profitabilitas yang diproksikan dengan Return On Assets (ROA). Populasi penelitian yang digunakan adalah bank umum syariah dan konvensional di Indonesia yang terdapat pada daftar Direktori Perbankan tahun 2018. Penelitian ini menggunakan sejumlah 94 sampel dengan metode purposive sampling. Metode analisis yang digunakan pada penelitian ini adalah statistik deskriptif, uji asumsi klasik dan regresi data panel dengan model efek random. Hasil yang didapat pada penelitian ini menunjukkan bahwa model bank dan kepemilikan pemerintah berpengaruh positif signifikan terhadap ROA dan kepemilikan asing berpengaruh negatif signifikan, sedangkan kepemilikan domestik dan konsentrasi kepemilikan tidak berpengaruh signifikan terhadap kinerja bank.</em></p>

scholarly journals Firm Ownership Characteristics and Long-run Return on Equity Issued: A Case of the Nairobi Securities Exchange

2021 ◽  
Vol 7 (3) ◽  
pp. p131
Author(s):  
Martin K. Odipo ◽  
Tobias Olweny ◽  
Oluoch Oluoch
Keyword(s):  
Big Five ◽  
Institutional Ownership ◽  
State Ownership ◽  
Regression Analyses ◽  
Return On Equity ◽  
Firm Ownership ◽  
Average Return ◽  
Long Run ◽  
Multi Linear Regression ◽  
Better Than

This investigation looked at the link between firm ownership characteristics and long-run return on firms that issued equity at the Nairobi Securities Exchange (NSE) in Kenya. The study covered 12 firms that issued shares in the NSE market from 2006-2008. Ownership characteristics included (state ownership, institutional Ownership, foreign Ownership, big five shareholders, market capitalization, age of the firm and Leverage of the firm) in relation to the average return. The study tested whether each of the firm ownership characteristics influenced long-run performance. Annual return for these companies was based on market return for five years after the firm’s equity shares were issued. The long-run performance was compared with three benchmarks, namely, NSE index, CAPM and Matching firms. Seven hypotheses were developed for the study. Simple-liner and multi-linear regression analyses based on panel data were carried out to relate the extended run return on shares issued. The result of the survey showed that issuing firms performed better than non-issuing firms. These issuing firms also performed better in comparison to CAPM. However, the issuing firms performed worse than NSEI. In conclusion, the long-run performance of equity issued at the NSE does not necessarily underperform relative to non-issuing establishments.

scholarly journals PENGARUH CORPORATE GOVERNANCE DAN DEFERRED TAX EXPENSE TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR DI INDONESIA

2017 ◽  
Vol 5 (1) ◽  
pp. 25
Author(s):  
Sri Suranta ◽  
Rendi Rendi
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Sampling Method ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Deferred Tax ◽  
Tax Expense

This study aims to find out the effect of corporate governance and deferred tax expense toward earnings management in Indonesia. Corporate governance represented by board of commissioner, independent commissioner, institutional ownership, and female commissioner. Sample in this study consists of 100 manufacturing companies in 2013 and 2014. Sample is taken using the purposive sampling method. Regression results show that institutional ownership, and deferred tax expense are influencing the earnings management, while the board of commissioner, independent commissioner and female comissioner are not.   Keywords: corporate governance, deferred tax expense, earnings management

scholarly journals PENGARUH KOMISARIS ASING DAN DIREKSI ASING TERHADAP STRUKTUR MODAL

2020 ◽  
Vol 3 (4) ◽  
pp. 484-504
Author(s):  
Tyasha Ayu Melinda Sari
Keyword(s):  
Capital Structure ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Sales Growth ◽  
Effective Tax Rate ◽  
Dividend Payout ◽  
Tax Rate ◽  
Purposive Sampling ◽  
Foreign Directors ◽  
The Capital Structure

ABSTRACT This study aims to examine the influence of the Foreign Commissioner and the Foreign Directors on the Capital Structure. Determination of the sample in this study using a purposive sampling method. Based on the sampling criteria obtained as many as 6 manufacturing companies listed on the Indonesia Stock Exchange during 2012-2016, so the number of samples in this study was 31 observations. This study uses multiple linear regression analysis techniques with SPSS (Statistical Product and Service Solutions) tools. The results showed that foreign directors and commissioners had a significant effect on capital structure. This happens because the company will maintain funding conditions that can endanger operational activities and the company's sustainability. Foreign commissioners and foreign directors who have broader scientific expertise can be utilized by the company when implementing its expansion movement from a variety of strategic market share so that it has more ability and knowledge to conduct oversight and policy making by managerial. This study also uses control variables namely Growth of Sales (Growth), Effective Tax Rate (ETR), Dividend Payout Ratio (DPR), Managerial Ownership (KM), and Institutional Ownership (IC). The results show that only the variable but only the Dividend Payout Ratio (DPR) has a significant effect on the Capital Structure, and the Sales Growth (Growth), Effective Tax Rate (ETR), Managerial Ownership (KM), and Institutional Ownership (KI) variables have no significant effect on Capital Structure. Key words: Foreign Director, Foreign Commissioner, Capital Structure  ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh antara Komisaris Asing dan Direksi Asing terhadap Struktur Modal. Penentuan sampel pada penelitian ini menggunakan metode purposive sampling. Berdasarkan kriteria pengambilan sampel diperoleh sebanyak 6 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2012-2016, sehingga jumlah sampel dalam penelitian ini yaitu 31 pengamatan. Penelitian ini menggunakan teknik analisis regresi linier berganda dengan alat bantu SPSS (Statistical Product and Service Solutions). Hasil penelitian menunjukkan bahwa komisaris dan direksi asing berpengaruh signifikan terhadap struktur modal. Hal ini terjadi karena perusahaan akan menjaga kondisi pendanaan yang dapat membahayakn kegiatan operasinal dan keberlanjutan hidup perusahaan. Komisaris asing dan direksi asing yang mempunyai keahlian ilmu pengetahuan yang lebih luas dapat dimanfaatkan perusahaan pada saat mengimplementasikan pergerakan ekspansinya dari berbagai macam pangsa pasar yang strategis sehingga memiliki kemampuan dan pengetahuan yang lebih untuk melakukan pengawasan dan pembuatan kebijakan yang dilakukan oleh manajerial. Penelitian ini juga menggunakan variable kontrol yaitu adalah Pertumbuhan Penjualan (Growth), Effective Tax Rate (ETR), Dividend Payout Ratio (DPR), Kepemilikan Manajerial (KM), dan Kepemilikan Institusional (KI). Hasilnya menunjukkan bahwa hanya variabel tetapi hanya Dividend Payout Ratio (DPR) berpengaruh signifikan terhadap Struktur Modal, dan variabel Pertumbuhan Penjualan (Growth), Effective Tax Rate (ETR), Kepemilikan Manajerial (KM), dan Kepemilikan Institusional (KI) berpengaruh tidak signifikan terhadap Struktur Modal. Kata kunci: Direktur Asing, Komisaris Asing, Struktur Modal

scholarly journals PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, DAN KOMITE AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN

2021 ◽  
Vol 7 (1) ◽  
pp. 56
Author(s):  
Erma Setiawati ◽  
Eskasari Putri ◽  
Nanda Devista Devista
Keyword(s):  
Financial Reporting ◽  
Firm Size ◽  
Audit Committee ◽  
Stock Exchange ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Analysis Data ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Logistic Regression Method

AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh profitabilas, ukuran perusahaan, kepemilikan institusional, dan komite audit terhadap ketepatan waktu pelaporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Metode pengambilan sampel yang digunakan adalah metode purposive sampling, sehingga diperoleh 84 perusahaan manufaktur selama 3 tahun. Data yang digunakan dalam penelitian ini adalah data sekunder. Teknik analisis data yang digunakan adalah metode regresi logistik. Hasil dari penelitian ini menunjukkan bahwa profitabilitas, ukuran perusahaan, kepemilikan institusional, dan komite audit tidak berpengaruh terhadap ketepatan waktu pelaporan keuangan.Kata kunci: profitabilitas, ukuran perusahaan, kepemilikan institusional, komite audit, ketepatan waktu pelaporan keuanganAbstractThis study aims to determine the effect profitability, firm size, institutional ownership and audit committee to the timeliness of financial reporting on manufacturing companies listed on the Indonesia Stock Exchange period 2017-2019. Sampling method used in this research is purposive sampling, so that obtained 84 manufacturing companies for period 3 years. Data used in the study is a secondary data. Analysis data technique used is logistic regression method. The result shows that profitability, firm size, institutional ownership and audit committee not significant to the timeliness of financial reporting.Keywords: profitability, firm size, institutional ownership, audit committee, timeliness of financial reporting

scholarly journals PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, PROFITABILITAS DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN

2021 ◽  
Vol 8 (1) ◽  
pp. 17-27
Author(s):  
Zulkifli Zulkifli ◽  
Latifah Latifah
Keyword(s):  
Corporate Governance ◽  
Firm Size ◽  
Firm Growth ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Research Data ◽  
Regression Method ◽  
Purposive Sampling

This research is aimed to analyze the influence of Corporate Governance, Firm Size, and Profitability, dan Firm Growth to Dividend Policy in the manufacture Corporations which are registered in Indonesian Stock Exchange in period of 2017 – 2019, both in partially or simultaneously. The variables which will be studied: corporate governance that is proxied with the number of board commissioners and institutional ownership, firm size, profitability and firm growth. The Populations in this research are the manufacture corporations which are registered in BEI in period of 2017-2019. The samplings in the research are 20 manufacture corporations that are achieved by the technique of purposive sampling. Analysis of research data used multiple linier regression method that was assisted by SPSS 23.0 software. This study used multiple linier regression method showed that partially profitability variable and the firm growth were influencing significantly to the dividend policy, meanwhile the number of board commissioners, institutional ownership, and firm size were not influencing to the dividend policy. The result of this research simultaneously showed that the number of board commissioners, institutional ownership, firm size, profitability, and firm growth were influencing positively and significantly to the dividend policy.

scholarly journals Impact of ownership structure on dividend policy: Case study of the listed oil and gas companies in Vietnam

2020 ◽  
Vol 6 (08) ◽  
Author(s):  
Hoang duc LE ◽  
Nguyen Tuan Anh ◽  
Nguyen Que Phuong ◽  
Ta Thu Phuong
Keyword(s):  
Ownership Structure ◽  
Dividend Policy ◽  
Oil And Gas ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
State Ownership ◽  
Financial Policies ◽  
Corporate Capital ◽  
Oil And Gas Companies

The study examines the effect of ownership structure on dividend policy in oil and gas companies listed on the Hanoi Stock Exchange and Ho Chi Minh Stock Exchange. Using panel data from 21 oil and gas companies from 2010 to 2015, we find that dividend payout is negatively related to state ownership and institutional ownership. Our results show that state and institutions have unfavorable ties to cash dividends, indicating signs of corporate capital being expropriated by large shareholders. Moreover, we do not find a significant relation between foreign ownership and dividends. Overall, our findings suggest that oil and gas companies need adjustments in their ownership structure to reduce the concentration of state and institutional ownership to improve the effectiveness of business and financial policies.

scholarly journals Pengaruh Good Corporate Governance Dan Profitabilitas Terhadap Nilai Perusahaan

2021 ◽  
Vol 3 (2) ◽  
pp. 398
Author(s):  
Maria Silvia Coo Menge ◽  
Kartika Nuringsih
Keyword(s):  
Corporate Governance ◽  
Firm Value ◽  
Manufacturing Industry ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Significant Positive Effect ◽  
Financial Reports ◽  
Purposive Sampling ◽  
Good Corporate Governance ◽  
Positive Effect

The research objective was to determine the effect of good corporate governance which is proxied by managerial and institutional ownership and the effect of profitability in predicting firm value (Tobin Q) in the manufacturing industry in the consumer goods sector listed on the Indonesia Stock Exchange for the 2017-2019 period. The study involved 11 companies that were collected based on purposive sampling. Data in the form of company financial reports are obtained through the Indonesia Stock Exchange website. Data processing using Eviesw10 software with the results of the variable good corporate governance, especially managerial ownership, has a significant positive effect on firm value, while institutional ownership does not have a significant effect. Furthermore, profitability has a significant positive effect on firm value. The results of this study can be used as an example of a mechanism for suppressing agency conflict and as a reference in conducting studies on the creation of corporate value. Tujuan penelitian adalah untuk mengetahui pengaruh good corporate governanceyang diproksi dengan kepemilikan manajerial dan institusionalserta efek profitabilitas dalam mempredikasikan nilai perusahaan (Tobin Q) pada industri manufaktur sektor barang konsumsi terdaftardi Bursa Efek Indonesia periode 2017-2019. Penelitian melibatkan 11 perusahaan yang dikumpulkan berdasarkan purposive sampling. Data berupa laporan keuangan perusahaan diperoleh melalui situs Bursa Efek Indonesia. Pengolahan data menggunakan software Eviesw10 dengan hasil variabel good corporate governancekhususnya kepemilikan manajerial berpengaruh signifikan positif signifikan terhadap nilai perusahaan sebaliknya kepemilikan institusional tidak berpengaruh signifikan. Selanjutnya profitabilitas berpengaruhi secara positif signifikan terhadap nilai perusahaan. Hasil penelitian ini dapat digunakan sebagai salah satu contoh mekanisme menekan konflik keagenan serta sebagai referensi dalam melakukan kajian terhadap penciptaan nilai perusahaan.

scholarly journals Urgensi Persistensi Laba

2020 ◽  
Vol 2 (1) ◽  
pp. 1-8
Author(s):  
Ng Husin ◽  
Ai Hendrani ◽  
Dadan Ramdhani ◽  
Popong Suryani
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Empirical Evidence ◽  
Multiple Regression ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Purposive Sampling

This study aim to obtain empirical evidence about book tax difference is proxied by temporer difference and institutional ownership to earning persistence in manufacturing companies on the Indonesian Stock Exchange. The method used is multiple regression analysis with program SPSS 25. The population in this study is manufacturing companies on the Indonesian Stock Exchange in 2017 until 2019. The Sampel in this research was done by purposive sampling methode, obtained as many as 67 companies used as a sampel with a predetermined criteria. The result indicate that the variable book tax difference and institutional ownership has significantly affect to earning persistence.

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