Pengaruh Prinsip-Prinsip Good Corporate Governance Pada Kualitas Informasi Keuangan Pdam Kabupaten Buleleng

Financial Information ◽

Agency Conflicts ◽

Economic Decision Making ◽

The Government

ABSTRACT In company quality of financial information is important to note, because it used in economic decision making and to know the condition of the company. Good Corporate Governance need to be implemented in PDAM, because it can reduce agency conflicts between owners and manager. The purpose of this research is to know the influence of the application of GCG on financial information quality of PDAM Buleleng Regency. The respondents are employees of PDAM Kabupaten Buleleng, which are 46 respondents. Determination of sample using nonprobability sampling method with purposive sampling technique.Methods of data collection using questionnaires and using multiple linear regression analysis technique. The result of analysis shows that transparancy, accountability, responsibility, independency and fairness have positive effect on financial information quality of PDAM Buleleng Regency, in this case it is suggested that the government pay more attention to the implementation of GCG especially in BUMD. Keywords: accountability, fairness, independency, responsibility, transparancy

Pengaruh Good Corporate Governance Terhadap Peringkat Obligasi

JAAF (Journal of Applied Accounting and Finance) ◽

10.33021/jaaf.v5i2.1308 ◽

2021 ◽

Vol 5 (2) ◽

pp. 109

Author(s):

Putri Nurmala ◽

Akhmad Sigit Adiwibowo

Keyword(s):

Corporate Governance ◽

Audit Committee ◽

Sampling Method ◽

Secondary Data ◽

Institutional Ownership ◽

Bond Ratings ◽

Analysis Technique

<em>Bond ratings are a scale of risk of all bonds traded, which indicates how safe a bond is. The security of a bond is indicated by its ability to pay interest and repay the loan principal. The purpose of this study is to find out empirical evidence that good corporate governance has an effect on bond ratings. This study uses secondary data. The population in this study are non-financial companies listed on the IDX in 2014-2018. The research sample was selected using purposive sampling method. After subtraction with several criteria, as many as 20 companies were set as the sample. The analysis technique in this study uses multiple linear regression analysis. The results of this study indicate that institutional ownership and audit committee have a significant effect on bond ratings. Meanwhile, the independent board of commissioners has no significant effect on bond ratings</em>

ANALISIS WILLINGNESS TO PAY DAN PENGARUH VARIABEL PENDAPATAN, JUMLAH TANGGUNGAN RUMAH TANGGA, USIA, AKSES KE SEKOLAH TERHADAP PEMILIHAN SERTA PENGEMBANGAN STRATEGI PENGELOLAAN SEKOLAH

Business and Finance Journal ◽

10.33086/bfj.v6i1.1981 ◽

2021 ◽

Vol 6 (1) ◽

pp. 77-88

Author(s):

Christina Utami ◽

Metta Padmalia

Keyword(s):

Willingness To Pay ◽

Contingent Valuation Method ◽

Sampling Technique ◽

User Fees ◽

Snowball Sampling ◽

Valuation Method ◽

The Government

The purpose of this study is to estimate and analyze the willingness to pay and fax tor the factors that affect the willingness to pay at High School in the of Semarang. The method used is Contingent Valuation Method (CVM) and multiple linear regression analysis. The number of samples in this study were 238 respondents, the sampling technique was done by snowball sampling. The results of this study indicate that the average willingness to pay (WTP) of households in High Schools in Semarang is Rp.559.034,00. Factors that have a significant influence on WTP values are income variables, number of household dependents, age and length of access. Whereas the factors that have no effect on willingness to pay (WTP) are parents' education variables. Based on the results of the study, the suggestions that can be put forward are the management or the government to improve the quality of the Vocational School as well as the development of a transparency policy on the collection and allocation of user fees and other resources.

The Influence of Good Corporate Governance and Capital Structure on Firm Value: The Mediation Role of Financial Performance

Media Ekonomi dan Manajemen ◽

10.24856/mem.v35i2.1554 ◽

2020 ◽

Vol 35 (2) ◽

pp. 230

Author(s):

Ridwan Nurazi ◽

Intan Zoraya ◽

Akram Harmoni Wiardi

Keyword(s):

Corporate Governance ◽

Capital Structure ◽

Financial Performance ◽

Firm Value ◽

Stock Exchange ◽

Company Value ◽

The Impact

<pre>The objective of this study is empirically identify the impacts of Good Corporate Governance and capital structure on firm value with financial performance as intervening variable. We operate quantitative approach within the scope of manufacturing company of metal, chemical, and plastic packaging sector which listed in Indonesia Stock Exchange during the 2017-2018 periods as the population. Samples are chosen by purposive sampling method inwhich the company must report the financial statement in a row, obtained 79 observations. The data analysis technique used is financial ratio analysis to determine the condition of the business financial ratios of the variables studied. Data were analyzed using multiple linear regression analysis. The result shows that corporate governance and capital structure influence the firm value, moreover the use of institutional ownership ratio and capital structure will increase the value of the firm. The result also shows that the impact of Corporate governance and capital structure on the company value are mediated by financial performance. It means that the value of the firm can increase if the company able became an effective monitoring tool.</pre>

Keputusan Keuangan dan Good Corporate Governance terhadap Kinerja Dimoderasi Ukuran Perusahaan

Jurnal Ilmu Manajemen Advantage ◽

10.30741/adv.v3i1.429 ◽

2019 ◽

Vol 3 (1) ◽

pp. 1-11

Author(s):

AINUN JARIAH

Keyword(s):

Corporate Governance ◽

Financial Performance ◽

Financial Management ◽

Investment Decisions ◽

Company Performance ◽

Manufacturing Companies ◽

Financial Decisions ◽

Good Corporate Governance

Optimal financial performance is a company goal that can be achieved through the implementation of financial management functions. One way to improve company performance in addition to financial decisions is to implement good corporate governance. This study aims to determine the effect of financial management decisions and good corporate governance, partially or simultaneously on financial performance with the size of the company as moderating manufacturing in Indonesia. The number of samples is 37 manufacturing companies that routinely publish financial statements for the period 2014-2017. Using multiple linear regression analysis and moderation techniques, the results of the study show that partially funding decisions and good corporate governance significantly affect financial performance. Only investment decisions that have a significant partial effect on the size of the company. Investment decisions, funding decisions, dividend policies and good corporate governance simultaneously have a significant effect on both company size and financial performance. And the size of the company does not moderate the influence of financial decisions and good corporate governance on financial performance.

Pengaruh Komponen Risk Based Bank Rating Pada Nilai Perusahaan Perbankan

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v29.i02.p29 ◽

2019 ◽

Vol 29 (2) ◽

pp. 883

Author(s):

Ketut Krisna Savitri ◽

I Wayan Ramantha

Keyword(s):

Corporate Governance ◽

Stock Exchange ◽

Sampling Technique ◽

Capital Adequacy ◽

Return On Assets ◽

Capital Adequacy Ratio ◽

Negative Effect

This study aims to empirically examine the effect of the risk-based bank rating component as measured by non-performing loans, loan to deposit ratio, good corporate governance, return on assets and capital adequacy ratio on the value of banking companies listed on the Indonesia Stock Exchange (BEI) Year 2013-2017. The research sample was selected using the nonprobability sampling method with a purposive sampling technique and obtained as many as 6 banking companies, so that the number of observations with a study period of 5 years was 30 observations. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that non-performing loans and loan to deposit ratios have a negative effect on the value of banking companies. Return on assets and capital adequacy ratio have a positive effect on the value of banking companies and good corporate governance does not affect the value of banking companies. Keywords : Risk Based Bank Rating; Company Value; Banking.

Corporate governance, accruals quality and stock returns: evidence from the UK

Corporate Governance ◽

10.1108/cg-12-2012-0093 ◽

2014 ◽

Vol 14 (1) ◽

pp. 32-44 ◽

Cited By ~ 2

Author(s):

Sulaiman Mouselli ◽

Riad Abdulraouf ◽

Aziz Jaafar

Keyword(s):

Corporate Governance ◽

Stock Returns ◽

Information Quality ◽

Financial Information ◽

Governance Mechanism ◽

Content Type ◽

Listed Firms ◽

Accruals Quality ◽

Market Factor

Purpose – This paper aims to identify the most significant governance provision in enhancing the financial information quality of UK listed firms. In addition, it investigates the influence of this governance provision in explaining stock returns of 20 UK industry portfolios. Design/methodology/approach – To identify the main governance provision in enhancing the accruals quality, the paper runs regressions of accruals quality variable on the total governance variable, on the governance provisions individually, and on the governance provisions taken together with and without integrating control variables. Next, Asset Pricing tests are employed to examine the capacity of the audit provision, as proved the most influential governance provision on accruals quality, to explain stock returns. The quantitative approach used in the paper enables to investigate the relationship between corporate governance, accruals quality, and stock returns. Findings – Results indicate that audit provision is the most important governance mechanism affecting accruals quality. In addition, this mechanism is comparable with the book-to-market factor in explaining the time-series variation in portfolios returns. Furthermore, the introduction of the Audit factor to Fama-French model reduces the significance of the size factor and the book-to-market factor in explaining stock returns. This suggests that size and the book-to-market factors contain information related to the audit provision. Research limitations/implications – The findings of the paper carry implications for investors as they do not need to equally weight all corporate governance provisions in their resource allocation decisions. The significant influence of audit provision on accruals quality needs to be taken into consideration when investment decisions are made. Audit factor is important in predicting future returns. It is also found to be as good as book-to-market factor in explaining portfolios returns. Also, the findings have many implications for regulatory bodies in their efforts to enhance financial information quality. Establishing roles for best governance in reducing information risk should focus, among other things, on the significant elements of corporate governance in improving accruals quality. The main limitation of the study is the restricted variation in the Audit governance factor which comes from the source of corporate governance data, i.e. CGQ. Firms in the sample do not exhibit diversified levels of Audit scores. Accordingly, when constructing audit risk factor it was found that firms could only be split into two portfolios according to their Audit scores instead of five. Originality/value – This study identifies audit provision as the most significant governance mechanism in enhancing the financial information quality of UK listed firms. In addition, a factor representing audit provision is constructed to investigate the influence of this provision on stock returns. To the authors' knowledge, this is the first study that examines the capacity of the audit provision to explain stock returns in an asset pricing framework.

PENGARUH ASIMETRI INFORMASI TERHADAP MANAJEMEN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI

Jurnal Manajemen Dayasaing ◽

10.23917/dayasaing.v18i1.3819 ◽

2017 ◽

Vol 18 (1) ◽

pp. 64

Author(s):

Andri Veno ◽

Noer Sasongko

Keyword(s):

Corporate Governance ◽

Linear Regression ◽

Earnings Management ◽

Multiple Linear Regression ◽

Discretionary Accruals ◽

Short Term ◽

Good Corporate Governance

The purpose of this study was to analyze the effect on earnings management information asymmetry, which was moderated by good corporate governance in 43 companies listed on the Indonesian Stock Exchange (BEI). To 43 companies such as sample in this study included the top 10 best Corporate Governance Perception Index (CGPI) during the period 2004 - 2013. The sampling technique is purposive sampling. Earnings management as independent variables proxy through Short Term Discretionary Accruals (STDA) and Long Term Discretionary Accruals (LTDA), while moderating variable is a proxy through Corporate Governance Corporate Governance Perception Index (CGPI). This analysis using multiple linear regression that was previously done through classical assumption test. The results of multiple linear regression analysis on the model of the Short Term Discretionary Accruals (STDA) showed that the asymmetry of information and good corporate governance significantly positive effect on earnings management. The results of multiple linear regression analysis on the model of the Long-Term Discretionary Accruals (LTDA) showed that the asymmetry of information and good corporate governance significantly negative effect on earnings management. While variable existing office Good Governance can moderate the effect of asymmetry in earnings management in Short-Term Discretionary Accruals (STDA) and Long Term Discretionary Accruals (Ltda).

PENENTUAN PENGUNGKAPAN SUSTAINABILITY REPORT DENGAN GRI STANDAR PADA SEKTOR NON KEUANGAN

GEMA : Jurnal Gentiaras Manajemen dan Akuntansi ◽

10.47768/gema.v13i1.225 ◽

2021 ◽

Vol 13 (1) ◽

pp. 23-35

Author(s):

Maria Aditya ◽

Imelda Sinaga

Keyword(s):

Corporate Governance ◽

Audit Committee ◽

Stock Exchange ◽

Global Reporting Initiative ◽

Purposive Sampling ◽

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.

PENGARUH KUALITAS PENGELOLA KEUANGAN DAN SISTEM PENGENDALIAN INTERN PEMERINTAH (SPIP) TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH PADA INSPEKTORAT PEMERINTAH KOTA MANADO

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.12.01.17214.2017 ◽

2017 ◽

Vol 12 (01) ◽

Author(s):

Sinambow Gloria Injilita Bulan ◽

Jantje J. Tinangon ◽

Lidia Mawikere

Keyword(s):

Control System ◽

Internal Control ◽

Financial Management ◽

Pearson Correlation ◽

Government Control ◽

Internal Control System ◽

The Government

The government's internal control system, in achieving the effectiveness of regional financial management, is required by the government apparatus (financial manager), and should be able to provide adequate assurance. This study aims to determine the effect of the quality of financial managers on the effectiveness of local financial management and the influence of internal control systems of government on the effectiveness of local financial management. This study uses the method of Pearson Correlation. In this study did not use the sample but took the population of all auditors including also functional apparatus as many as 45 people. Data were analyzed using multiple linear regression analysis with SPSS. The result of the research shows that there is a significant influence between the quality of financial manager and the government's internal control system on the effectiveness of local financial management.Keywords: quality of financial manager, internal government control system, effectiveness of regional financial management

Pengaruh Good Corporate Governance Dan Firm Size Terhadap Profitabilitas (Studi Empiris Pada Perusahaan Non Keuangan Indeks LQ 45 Yang Terdaftar Di BEI Tahun 2013-2017)

Journal of Accounting Science ◽

10.21070/jas.v3i2.2567 ◽

2019 ◽

Vol 3 (2) ◽

pp. 79-101

Author(s):

Faisal Suroto ◽

Iwan Setiadi

Keyword(s):

Corporate Governance ◽

Firm Size ◽

Audit Quality ◽

Stock Exchange ◽

Sample Selection ◽

Institutional Ownership ◽

Managerial Ownership ◽

Good Corporate Governance

This study aims to determine the effect of Good Corporate Governance on profitability and company size. Good corporate governance in this study is proxied by independent board of commissioners, managerial ownership, institutional ownership, audit quality and Firm Size. Company profitability is measured by Return on Equity (ROE). This type of research is quantitative with a descriptive approach. The population in this study is the LQ45 non-financial company listed on the Indonesia Stock Exchange in 2013-2017. The sample selection technique is using purposive sampling. The type of data used is student data. The data analysis technique in this study used multiple linear regression analysis. The results of this study indicate that simultaneous independent commissioner variables, managerial ownership, institutional ownership, audit quality and firm size have a significant effect on profitability. partially independent board of commissioner variables have a significant negative effect on priofitability. Managerial ownership does not have a significant effect on profitability. Institutional ownership has a significant positive effect on profitability. Audit quality does not have a significant effect on profitability, Firm size does not have a significant effect on profitability.