scholarly journals Pengaruh Financial Distress, Ukuran Perusahaan, dan Corporate Governance pada Audit Delay

2019 ◽  
pp. 2154
Author(s):  
Ni Putu Shinta Oktaviani ◽  
Dodik Ariyanto
Keyword(s):  
Corporate Governance ◽  
Firm Size ◽  
Financial Distress ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Analysis Technique ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine the effect of financial distress, company size, and corporate governance on audit delay. This research was conducted at mining companies listed on the Indonesia Stock Exchange in 2015-2017. The number of samples taken was 32 companies so that there were 96 observations, with a purposive sampling method. The analysis technique used in this study is multiple linear regression. Based on the results of the analysis found that financial distress and independent board of commissioners have positive effect on audit delay. Firm size, audit committee and institutional ownership have negative effect on audit delay. Keywords: Financial distress, firm size, corporate governance, audit delay

scholarly journals 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)

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

scholarly journals Pengaruh Kepemilikan Keluarga dan Likuiditas terhadap Agresivitas Pajak dengan Pemoderasi Corporate Governance

2020 ◽  
Vol 3 (2) ◽  
pp. 85-107
Author(s):  
Anggi Aditya Fahmi ◽  
Priyo Hari Adi
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Audit Committees ◽  
Family Ownership ◽  
Manufacturing Companies ◽  
Tax Aggressiveness ◽  
Analysis Technique ◽  
Positive Effect

The purpose of this study is to find out how the influence of companies with family ownership and liquidity on tax aggressiveness which is moderated by corporate governance in manufacturing companies listed on the Indonesia Stock Exchange from 2013 to 2016. Corporate governance is proxied using independent commissioners and audit committees. The sample used in this study amounted to 212 selected using the purposive sampling method. The data analysis technique used are moderated regression analysis (MRA). The results showed that family ownership did not affect the tax aggressiveness, this means that companies with family ownership do not determine the company's actions in conducting tax aggressiveness. Liquidity has a significant positive effect on tax aggressiveness. The moderating variable of independent commissioners can moderate the influence of family ownership and liquidity on tax aggressiveness, while the moderating variable of the audit committee can moderate liquidity but cannot moderate family ownership against tax aggressiveness.    

scholarly journals PENGARUH PROFITABILITAS DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN

2019 ◽  
Vol 1 (2) ◽  
pp. 158-173
Author(s):  
Rama Andi Wiguna ◽  
Muhammad Yusuf
Keyword(s):  
Corporate Governance ◽  
Firm Value ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Significant Positive Effect ◽  
Good Corporate Governance ◽  
Positive Effect

This research aimed to get empirical evidence about the effect of profitability and good corporate governance as proxied by the proportion of independent board commissioners, number of board commissioners meetings, proportion of audit committee, number of audit committee meetings, managerial ownersip and institutional ownership. The population of this research was companies listed on the Indonesia Stock Exchange in 2016-2017. The sample of this research was fixed by purposive sampling method so that was found 88 samples. Technique of data analysis was multiple linear regression. The result of research showed that profibility, the proportion of independent board commissioners, proporsion of audit committee, managerial ownership and institutional ownership had significant positive effect on firm value, while commissioners meetings and audit committee meetings had no effect on firm value

scholarly journals PENGARUH CORPORATE GOVERNANCE DAN FIRM SIZE TERHADAP FINANCIAL DISTRESS (Studi pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia periode 2017-2019)

2021 ◽  
Vol 19 (1) ◽  
pp. 13
Author(s):  
Robi Ridhayatul Gaos ◽  
Rina Mudjiyanti
Keyword(s):  
Corporate Governance ◽  
Firm Size ◽  
Financial Distress ◽  
Audit Committee ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Distress Prediction ◽  
Analysis Technique ◽  
Study Results ◽  
The Board Of Directors

This study aims to find empirical evidence of the influence of corporate governance and firm size on financial distress. The sample used in this study is a banking company listed on the Indonesia Stock Exchange (BEI) for the 2017-2019 period. The sampling technique used was purposive sampling and obtained a sample of 40 samples that met the criteria. The data analysis technique used is multiple regression analysis. The financial distress criteria in this study measured using the Z-score in Altman's financial distress prediction model. Based on the study results, it can be concluded that managerial ownership, the board of commissioners, and the audit committee have no effect on financial distress, while the board of directors has a positive and significant effect on financial distress and firm size has a negative and significant effect on financial distress.

scholarly journals Profitabilitas, Corporate Governance, Ukuran Perusahaan Dan Intensitas Modal Terhadap Penghindaran Pajak

2020 ◽  
Author(s):  
Lustina Rima
Keyword(s):  
Corporate Governance ◽  
Real Estate ◽  
Firm Size ◽  
Sampling Method ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Capital Intensity ◽  
Analysis Technique ◽  
Negative Effect

Abstract : This study aims to analyze the effect of profitability, corporate governance, firm size, and capital intensity on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange for the period 2016-2018. Corporate governance in this study uses leverage variables and independent commissioners. The population of this study is 54 property and real estate companies listed on the Indonesia Stock Exchange for the period 2016-2018. Determination of samples using purposive sampling method and obtaining 23 companies with certain criteria. The analysis technique used in this study is multiple linear regression. The results showed that the profitability and firm size variables had a significant negative effect on tax avoidance, while the leverage variable, independent commissioner, and capital intensity did not affect tax avoidance.Keywords : Profitabilitas, Corporate Governance, Firm Size, Capital Intensity, Tax Avoidance

Corporate Governance and Earnings Management: Empirical Evidence of the Distress and Non-Distress Companies

2021 ◽  
Vol 5 (4) ◽  
pp. 23-30
Author(s):  
Theresia Theresia ◽  
Dewi Kurnia Indrastuti ◽  
Nico Alexander
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Empirical Evidence ◽  
Financial Distress ◽  
Audit Committee ◽  
Management Practices ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Negative Effect

Objective - The purpose of this research is to obtain empirical research on the effect of corporate governance on earnings management in distressed and non-distressed companies. Corporate governance in this research is measured by independent board, audit committee, board of commissioners, institutional ownership and number of board commissioner meetings. The research predicts that corporate governance has a negative effect on earnings management either both in distressed and non-distressed companies. Methodology/Technique - This research uses 309 manufacturing companies listed on the Indonesian Stock Exchange and the data was obtained using purposive sampling method during 2016 until 2018. Of the 309 respondents in the sample, 287 are distressed companies and 22 are non-distressed companies. The data was analyzed using a multiple regression method. Findings - The empirical results show that commissioner board and institutional ownership have a negative effect on earnings management in non-distressed companies but in distressed companies, corporate governance does not have an effect on earnings management. This research shows that distressed companies, corporate governance cannot minimize earnings management practices because to maintain the company as a going concern, management will do earnings management to ensure stakeholders’ trust to encourage further investment in the company. In non-distressed companies, corporate governance can minimize earnings management practices because the company is in a good financial condition, so they don’t need to do earnings management. Additionally, in order to ensure stakeholders’ trust, the company will strengthen its’ corporate governance mechanisms. Type of Paper: Empirical. JEL Classification: M41, M43, G34, J33, K22. Keywords: Financial Distress; Earnings Management; Non-Financial Distress; Indonesia Stock Exchange. Reference to this paper should be made as follows: Theresia; Indrastuti, D. K; Alexander, N. (2021). Corporate Governance and Earnings Management: Empirical Evidence of the Distress and Non-Distress Companies, Accounting and Finance Review, 5(4): 23 – 30. https://doi.org/10.35609/afr.2021.5.4(3)

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

scholarly journals Pengaruh Laba, Arus Kas Dan Corporate Governance Terhadap Financial Distress (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2011-2015)

Al-Buhuts ◽  
2017 ◽  
Vol 13 (01) ◽  
pp. 01-22
Author(s):  
Septy indra Santoso
Keyword(s):  
Corporate Governance ◽  
Cash Flow ◽  
Financial Distress ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Board Size ◽  
Negative Effect ◽  
Positive Effect

This study aimed to examine the effect of earnings, cash flow and corporate governance on financial distress. The corporate governance in this study using the indicator managerial ownership, institutional ownership and the board size.  The population in this of the manufacturing companies listed on Indonesia Stock Exchange at the period of 2011-2015. Based on the criteria purposive sampling method, samples obtained is 28 companies in period 2011-2015 so obtain 140 observations. This study used logistic regression analysis.  The result of this research showed that manajerial ownership has a positive effect and the board size have negative effect on the financial distress condition. This research failed to does not effect of the earnings, cash flow and institutional ownership of the financial distress condition.

scholarly journals Pengaruh Financial Distress dan Good Corporate Governance pada Praktik Tax Avoidance

2019 ◽  
Vol 29 (3) ◽  
pp. 912
Author(s):  
I Gede Ambara Cita ◽  
Ni Luh Supadmi
Keyword(s):  
Corporate Governance ◽  
Financial Distress ◽  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Institutional Ownership ◽  
Audit Committees ◽  
Good Corporate Governance ◽  
Positive Effect

Efforts to minimize tax payments from nominal should be legally called tax avoidance. This study aims to examine the effect of financial distress and good corporate governance on tax avoidance that is proxied by the cash effective tax rate (CETR). This research was conducted in the consumer goods sector companies listed on the Indonesia Stock Exchange in 2013-2017. Determination of the number of samples using purposive sampling method and obtained a sample of 105 samples. Data were analyzed using multiple linear regression analysis. Based on the results of the analysis found financial distress has a negative effect on tax avoidance, institutional ownership has a positive effect on tax avoidance, independent commissioners have a positive effect on tax avoidance, and audit committees have a positive effect on tax avoidance. Keywords : Financial Distress; Institutional Ownership; Independent Commissioner; Audit Committee; Tax Avoidance.

scholarly journals CORPORATE GOVERNANCE DAN FINANCIAL DISTRESS PADA KECEPATAN PUBLIKASI LAPORAN KEUANGAN

KINERJA ◽  
2017 ◽  
Vol 18 (2) ◽  
pp. 157
Author(s):  
I Gusti Ayu Nyoman Budiasih ◽  
P. Dwi Aprisia Saputri
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Financial Distress ◽  
Audit Committee ◽  
Linear Regression Analysis ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Analysis Technique ◽  
Positive Effect

This study aims to determine the effect of corporate governance consisting of independent board, audit committee, managerial ownership and institutional ownership, and financial distress on speed publication offinancial statements. This study uses data on manufacturing companies listed in Indonesia Stock Exchange in 2012-2014. The samples in this study use a non-probability sampling with purposive sampling aproach. Thenumber of observations in this study is 102 samples of the study. The data analysis technique used is multiple linear regression analysis. Based on the analysis it is concluded that the independent board, audit committee,institutional ownership, and financial distress has no effect on the speed of publication of financial statements. While the managerial ownership gives a positive effect on the speed of publication of financial statements.Keywords: corporate governance, financial distress, publication speed,managerial ownership

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