scholarly journals Pengaruh Financial Distress, Umur Perusahaan, dan Good Corporate Governance pada Kecepatan Publikasi Laporan Keuangan Tahunan

2019 ◽  
pp. 2010
Author(s):  
Arl Jonathan Paulalengan ◽  
Ni Made Dwi Ratnadi
Keyword(s):  
Corporate Governance ◽  
Financial Distress ◽  
Stock Exchange ◽  
Participant Observation ◽  
Sampling Technique ◽  
Financial Statements ◽  
Good Corporate Governance ◽  
Observation Methods ◽  
Food And Beverage ◽  
Negative Effect

The purpose of this study examines the effect of financial distress, company age, and good corporate governance on the speed of publication of annual financial statements. This research was focused in the food and beverage companies listed on Indonesia Stock Exchange (IDX). Samples are determined by non-probability sampling, purposive sampling technique. Sample criteria, the company reports its annual financial statements in a row from 2014 to 2017. The samples were 12 companies with four years of observation. Methods of collecting data with non-participant observation, accessing annual financial reports. The data analysis technique is multiple linear regression. Based on the results, found that financial distress had a negative effect on the speed of publication of annual financial statements. The age of the company does not affect the speed of publication of annual financial statements. Good corporate governance has a positive effect on the speed of publication of annual financial statements. Keywords: Publication, distress, good corporate governance, age

Determinan Kinerja Keuangan Yang Ditinjau Dari Good Corporate Governance, Leverage dan Ukuran Perusahaan (Sub. Sector Perusahaan BUMN yang Terdaftar Di BEI tahun 2013-2018)

Owner ◽  
2020 ◽  
Vol 4 (2) ◽  
pp. 336
Author(s):  
Lola Dwi Antikasari ◽  
Rosa Nikmatul Fajri ◽  
Riana R Dewi
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statements ◽  
Linear Regression Method ◽  
Good Corporate Governance ◽  
The Board Of Directors ◽  
Negative Effect ◽  
Positive Effect

Financial performance as a benchmark for the success of the company's work in a certain period. Financial performance is also used as a basis for determining the company's strategy in the future. The purpose of this study is to analyze the effect of good corporate governance (board size), leverage (DER) and company size on financial performance (ROA). This study uses a population of 120 data from SOE companies listed on the Indonesia Stock Exchange in 2013-2018. And produced a sample of 78 company data. The sampling technique uses purposive sampling. The research instrument in the form of documentation (taking company financial statements). Data analysis method used is multiple linear regression method. The results showed that the size of the board of directors had a positive effect on financial performance. The leverage variable has a negative effect on financial performance. While the size of the company has no effect on financial performance. The benefits of this study are as a reference for further research. Besides that, it can be used as a management guideline in analyzing the company's financial performance.

scholarly journals Pengaruh Komponen Risk Based Bank Rating Pada Nilai Perusahaan Perbankan

2019 ◽  
Vol 29 (2) ◽  
pp. 883
Author(s):  
Ketut Krisna Savitri ◽  
I Wayan Ramantha
Keyword(s):  
Corporate Governance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Capital Adequacy ◽  
Return On Assets ◽  
Good Corporate Governance ◽  
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.

scholarly journals Profitabilitas Memoderasi Pengaruh Financial Distress pada Opini Audit Going Concern

2019 ◽  
Vol 29 (1) ◽  
pp. 420
Author(s):  
Anak Agung Gde Oka Maheswara ◽  
A.A. Ngurah Bagus Dwirandra
Keyword(s):  
Financial Distress ◽  
Stock Exchange ◽  
Participant Observation ◽  
Binary Logistic Regression ◽  
Sampling Technique ◽  
Binary Logistic Regression Analysis ◽  
Manufacturing Companies ◽  
Audit Opinion ◽  
Going Concern ◽  
Observation Methods

The purpose of this study was to determine the effect of partial financial distress on the going concern audit opinion, to determine the effect of partial profitability on the going concern audit opinion and to know the moderating ability of profitability on financial distress that affects the going concern audit opinion. This research conducted at manufacturing companies listed on the Stock Exchange in 2015-2017. The research sample was obtained using purposive sampling technique. Data collection is done by non-participant observation methods. Data analysis techniques are carried out using the method of binary logistic regression analysis. The test results show that financial distress has an effect on the going concern audit opinion, profitability has no effect on the audit opinion, and profitability weakens the effect of financial distress on the going concern audit opinion. Keywords : Financial Distress; Going Concern Audit Opinion; Profitability.

scholarly journals WHISTLEBLOWING PADA INDUSTRI PERBANKAN DI INDONESIA

SIMAK ◽  
2021 ◽  
Vol 19 (02) ◽  
pp. 328-338
Author(s):  
Ripa Fajarina Laming ◽  
Nur Fadhila Amri
Keyword(s):  
Corporate Governance ◽  
Annual Report ◽  
Banking Industry ◽  
Stock Exchange ◽  
Legal Protection ◽  
Sampling Technique ◽  
Research Data ◽  
Good Corporate Governance ◽  
Negative Effect ◽  
Spss Software

This study aims to analyze the effect of whistleblowing hotline on internal fraud in the banking industry in Indonesia and to further examine whether the whistleblowing hotline can limit fraud. Observations were made over a period of 10 years. The sample in this study was 270 banking companies listed on the Indonesia Stock Exchange (IDX) which were determined through purposive sampling technique. The research data uses the company's annual report for the 2010-2019 period obtained from the Indonesia Stock Exchange (IDX) and Good Corporate Governance data obtained from the company's official website. The analytical method used is linear regression using SPSS software. The results showed that the whistleblowing hotline had a significant negative effect on internal fraud. However, in order for the whistleblowing hotline to run effectively, adequate resources are needed in managing the hotline and definite legal protection for whistleblowers.

scholarly journals THE EFFECT OF INDEPENDENT COMMISSIONERS, AUDIT COMMITTEES, FINANCIAL DISTRESS, AND COMPANY SIZES ON INTEGRITY OF FINANCIAL STATEMENTS

2019 ◽  
Vol 7 (12) ◽  
pp. 744-750
Author(s):  
Intan Permatasari
Keyword(s):  
Corporate Governance ◽  
Financial Distress ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Audit Committees ◽  
Company Size ◽  
Good Corporate Governance ◽  
Conceptual Paper ◽  
Positive Effect

This study is a conceptual paper that aims to determine the effect of independent commissioners, audit committees, financial distress, and company size on the integrity of financial statements. Previous theoretical studies have shown that the mechanism of good corporate governance, financial distress, and company size can affect the integrity of financial statements. From theoretical discussions and previous research, conclusions are obtained while independent commissioners, audit committees, financial distress, and company size on the integrity of financial statements have a positive effect. This study uses secondary data in the form of annual financial statements of financial sector companies listed on the Indonesia Stock Exchange (BEI) from 2012 to 2018. The renewal in this study is the mechanism of good corporate governance that is used in this study only independent commissioners and audit committees. In addition, the year of research and the sample of research to be studied differ from previous studies

scholarly journals Corporate Social Responsibility, Good Corporate Governance, and Management Compensation against Tax Avoidance

2021 ◽  
Vol 4 (2) ◽  
pp. 2612-2625
Author(s):  
Yeyet Rohyati ◽  
Suripto Suripto
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Management Compensation ◽  
Good Corporate Governance ◽  
Negative Effect ◽  
Corporate Social

This study aims to obtain empirical evidence regarding the influence of Corporate Social Responsibility, Good Corporate Governance, and Management Compensation on Tax Avoidance. The population in this study are mining companies listed on the Indonesia Stock Exchange in 2016-2018. Determination of the sample using purposive sampling technique, obtained a sample of 8 companies with 40 observational data. The analysis technique and hypothesis testing are carried out by using panel data regression analysis through Eviews-9. The results show that Corporate Social Responsibility has a positive effect on Tax Avoidance, Good Corporate Governance has no effect on Tax Avoidance, and Management Compensation has a negative effect on Tax Avoidance.

scholarly journals Effect of Corporate Social Responsibility and Good Corporate Governance on the Value of Company with Profitability as Moderating Variables

2018 ◽  
Vol 2 (1) ◽  
pp. 36
Author(s):  
Ery Yanto, S.E., Ak., M.Ak.
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statements ◽  
Moderating Variables ◽  
Good Corporate Governance ◽  
Corporate Social

This research aims to examine the influence of disclosure of corporate social responsibility and good corporate governance on the firm value to profitability as a moderating variable of manufactured companies listed on the Indonesia Stock Exchange for the period 2010-2012. This type of research is an association research using purposive sampling technique. The population in this study are the manufactured companies listed on Indonesia Stock Exchange during the years 2010-2012, as many as 91 companies as selected samples, thus, the total of observations in this study is composed of 273 companies that are analyzed using multiple linear regression with moderate regression analysis. The data used are from financial statements and sustainable report. Hypothesis testing using t test and F test. Research results showed that disclosure of corporate social responsibility and good corporate governance that is moderated affects firm value.

scholarly journals ANALISIS PENGARUH FRAUD DIAMOND DAN GOOD CORPORATE GOVERNANCE DALAM MENDETEKSI KEMUNGKINAN TERJADINYA FRAUDULENT FINANCIAL STATEMENT

2020 ◽  
Vol 7 (2) ◽  
pp. 175-207
Author(s):  
Sugi Suhartono
Keyword(s):  
Corporate Governance ◽  
Financial Stability ◽  
Stock Exchange ◽  
Financial Statements ◽  
External Pressure ◽  
Manufacturing Companies ◽  
Good Corporate Governance ◽  
Negative Effect ◽  
Financial Need ◽  
Fraudulent Financial Statements

In the financial statements there is a possibility of misstatements in the presentation of company’s financial statements relating to errors or fraud made or caused by managers in the company. Misrepresentation in financial statements causes a decrease in the level of trust of users of financial statements and can harm stakeholders. The theories underlying this research include agency theory, fraud diamond, and good corporate governance. The research sample consisted of 46 manufacturing companies listed on the Stock Exchange in the period 2015-2017. Sampling is done by purposive sampling method. Hypothesis testing uses analysis of descriptive statistics, pooling test, independent sample t-test and logistic regression analysis. The results of this study indicate that financial stability, nature of industry, rationalization, and capability have a positive effect on the possibility of fraudulent financial statements. Whereas female on board has a negative effect on the possibility of fraudulent financial statements. But external pressure, personal financial need, effective monitoring and independent board of commissioners are not proven to have effect on the possibility of fraudulent financial statements.

scholarly journals Pengaruh RGEC (Risk Profile, Good Corporate Governance Earning, Capital) terhadap Financel Distress

Owner ◽  
2021 ◽  
Vol 5 (1) ◽  
pp. 107-118
Author(s):  
Fikri Hakim Ermar ◽  
Suhono Suhono
Keyword(s):  
Corporate Governance ◽  
Financial Distress ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Risk Profile ◽  
Capital Adequacy ◽  
Return On Assets ◽  
Good Corporate Governance ◽  
Capital Adequacy Ratio ◽  
Sample Data

This study aims to determine the effect of RGEC (Risk Profile, Good Corporate Governance, Earnings and Capital) on Financial Distress in banks listed on The Indonesia Stock Exchange (IDX) for the period of 2016-2019. The sample data used is the result of the purposive sampling technique and the samples declared worthy to be utilized are 21 banks. During the study conducted, the method was adopted which is a method of logistic regression analysis using SPSS 25 program aid. The results of the research show that the variables that are known can affect the Financial Distress is Return On Asset affect negatively and significantly. Meanwhile, variables that do not affect Financial Distress are Non-Performing Loan (NPL), Loan to Deposit Ratio, Good Corporate Governance, and Capital Adequacy Ratio. Simultaneously Non Performing Loans, Loan to Deposit Ratio, Good Corporate Governance, Return on Assets and Capital Adequacy Ratio have a significant effect on Financial Distress.

scholarly journals PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS

2017 ◽  
Vol 1 (2) ◽  
Author(s):  
Andina Nur Fathonah
Keyword(s):  
Corporate Governance ◽  
Real Estate ◽  
Financial Distress ◽  
Audit Committee ◽  
Positive Impact ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Good Corporate Governance ◽  
Negative Effect

ABSTRAKTujuan dari penelitian ini adalah untuk mengetahui pengaruh Good Corporate Governance terhadap financial distress pada perusahaan-perusahaan sektor property, real estate dan konstruksi bangunan yang terdaftar di Bursa Efek Indonesia pada tahun 2013. Pada penelitian ini konsep good corporate governance diproksikan menggunakan indikator kepemilikan institusional, kepemilikan manajerial, komposisi dewan komisaris independen dan komite audit. Sample dipilih secara purposive dan data yang diperoleh dianalisis menggunakan regresi logistik. Hasil penelitian menunjukkan bahwa komposisi dewan komisaris independen secara signifikan berpengaruh negatif terhadap financial distress. Sementara kepemilikan institusional, kepemilikan manajerial dan komite audit, secara berturut-turut, berpengaruh negatif, positif dan positif terhadap financial distress, namun tidak signifikan.Kata kunci: kepemilikan institusional, kepemilikan manajerial, komposisi dewan komisaris independen, komite audit, financial distress ABSTRACTThe purpose of this study is to determine the effect of good corporate governance on financial distress in the property, real estate and construction of buildings companies listed on the Indonesia Stock Exchange in 2013. In this research, the concept of good corporate governance is proxied using indicators of institutional ownership, managerial ownership, the composition of the independent board and audit committee. Sample selected purposively and the data were analyzed using logistic regression. The results showed that the composition of the independent board significantly have negative effect on financial distress, while institutional ownership, managerial ownership and the audit committee, respectively, have negative effect, positive and positive impact on financial distress, yet insignificant.Keywords: institutional ownership, managerial ownership, the composition of the independent board, audit committee, financial distress

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