scholarly journals Pengaruh Dewan Direksi, Komisaris Non Independen, dan Kepemilikan Manajerial pada Kinerja Perusahaan Manufaktur di BEI

2020 ◽  
Vol 30 (8) ◽  
pp. 1985
Author(s):  
I Made Dany Yadnyapawita ◽  
Ayu Aryista Dewi
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Board Of Directors ◽  
Stock Exchange ◽  
Managerial Ownership ◽  
Company Performance ◽  
Manufacturing Companies ◽  
Food And Beverage ◽  
The Board Of Directors ◽  
The Relationship

The purpose of this study was to determine the effect of the Board of Directors, Non Independent Commissioners, and Managerial Ownership to Manufacturing Company Performance on the Indonesia Stock Exchange. This research was conducted at food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in the period 2014-2018. Data analysis uses multiple linear regression to determine the relationship between more than two variables. Based on the results of the study stated the Board of Directors statistically has no significant effect to company performance (ROA). Non independent commissioners statistically has no effect to company performance (ROA), Managerial ownership has no statistically significant effect to company performance (ROA). Keywords: Board Of Directors; Independent Commissioners; Managerial Ownership; Company Performance.

Pengaruh Diversitas Dewan Komisaris dan Dewan Direksi Terhadap Kinerja Perusahaan (Studi Empiris: Perusahaan Manufaktur Di BEI Periode 2014-2018)

2021 ◽  
Vol 16 (1) ◽  
pp. 68-79
Author(s):  
LILIS GUSTIANA ◽  
Yeasy Darmayanti ◽  
Meihendri Meihendri
Keyword(s):  
Hypothesis Testing ◽  
Board Of Directors ◽  
Sampling Method ◽  
Stock Exchange ◽  
Educational Background ◽  
Company Performance ◽  
Manufacturing Companies ◽  
Educational Backgrounds ◽  
Age Diversity ◽  
The Board Of Directors

This study aims to determine the effect of board of commissioners and board of directors diversity on company performance in manufacturing companies listed on the Indonesia Stock Excharge for the  2014-2018 period.  By using purposive sampling method, obtained 45 samples of manufacturing companies listed on the Indonesia Stock Exchange. Based on the results of hypothesis testing, it was found that the age diversity of the board of commissioners had no significant effect on company performance; the diversity of board of  commissioners educational  background had no significant effect on company performance, the diversity of board of commissioners tenure had a significant effect on company performance. While the diversity of board of directors age had a significant effect on company performance, diversity the of educational backgrounds of the board of directors does not have a significant effect on company performance, and the diversity of tenure of the board of directors does not have a significant effect on company performance.  Keywords : Company Performance, Age, Education, Tenure, Board Of Commissioners Board Of Directors.

scholarly journals PENGARUH PERENCANAAN PAJAK, STRUKTUR MODAL DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN DENGAN TRANSPARANSI PERUSAHAAN SEBAGAI VARIABEL MODERASI

2022 ◽  
Vol 6 (1) ◽  
pp. 1-12
Author(s):  
Deaelma Sari ◽  
Wiwit Irawati
Keyword(s):  
Data Analysis ◽  
Capital Structure ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Tax Planning ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Corporate Transparency ◽  
The Relationship

This study aims to identify and prove empirically the effect of Tax Planning, Capital Structure and Managerial Ownership on Firm Value with Corporate Transparency as a moderating variable. This type of research is quantitative approach research with explanatory research and associative methods. Samples were taken using the purposive sampling technique using Eviews 9 software for data analysis. The sample consists of 60 data from 12 property and real estate subsector manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. The results show that Tax Planning, Capital Structure and Managerial Ownership simultaneously affect the value of the company which is moderated by corporate transparency, tax planning has no effect on firm value, the capital structure does not affect firm value, managerial ownership does not affect firm value, and corporate transparency does not. effect on firm value, corporate transparency is unable to moderate the relationship between tax planning and firm value, corporate transparency is unable to moderate the relationship between capital structure and firm value, and corporate transparency is unable to moderate the relationship between managerial ownership and firm value.  

scholarly journals PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN KELUARGA DI INDONESIA

2020 ◽  
Vol 10 (1) ◽  
pp. 1
Author(s):  
Adhitya Rechandy Christian Santoso
Keyword(s):  
Corporate Governance ◽  
Data Analysis ◽  
Board Of Directors ◽  
Sampling Method ◽  
Stock Exchange ◽  
Return On Assets ◽  
The Board Of Directors ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect

This study discusses the application of corporate governance to the performance of family companies in Indonesia. The relationship of corporate governance in this study was proxied with an independent board of commissioners, the size of the board of directors, and the size of the audit board. The measurement of the financial performance of this study uses Return On Assets (ROA) with a sample of research companies listed on the Indonesia Stock Exchange in the 2014-2018 period.The sampling method in this study uses purposive sampling and data analysis using multiple linear regression with the help of SPSS 21.The results of data analysis, the proportion of independent commissioners and the size of the board of directors had a significant positive effect on the variable size of the audit board not having a significant effect.

scholarly journals Management Compensation, Gender Diversification, and Executive Preferences on Tax Avoidance of IDX Manufacturing Companies

2019 ◽  
Vol 11 (1) ◽  
pp. 373
Author(s):  
Frans Sudirjo
Keyword(s):  
Board Of Directors ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Management Compensation ◽  
Manufacturing Companies ◽  
The Board Of Directors ◽  
Female Director ◽  
Risk Taker ◽  
Executive Gender ◽  
The Relationship

This study aims to analyse the effect of management compensation, gender diversification, and executive preferences on tax avoidance practices in Indonesia Stock Exchange (IDX). Conceptually, this study uses mediating variables of executive gender diversification and executive preferences in the relationship between management compensation and tax avoidance. This study uses balanced panel data with a total of 404 observations from manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2018 period. The results showed a negative assessment of management compensation on tax avoidance. However, further examination revealed that management compensation will positively influence tax avoidance if compensation is given to the board of directors who have gender diversification characteristics in the composition of their members indicated by at least one female director on the board of directors. Lastly, the greater the management compensation given to executives who have risk taker characteristics will also make directors to do greater tax avoidance.

scholarly journals Pengaruh Corporate Governance Terhadap Hubungan Keterlibatan Dewan Di Bidang Politik Dan Manajemen Laba

2021 ◽  
Vol 4 (2) ◽  
pp. 138-151
Author(s):  
Yeasy Darmayanti ◽  
Dandes Rifa ◽  
Irna Khairia
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Hypothesis Testing ◽  
Board Of Directors ◽  
Stock Exchange ◽  
Political Connections ◽  
Manufacturing Companies ◽  
The Board Of Directors ◽  
Negative Effect ◽  
The Relationship

This study aims to analyze the effect of corporate governance on the relationship between board involvement in politics and earnings management in manufacturing companies on the Indonesia Stock Exchange. This study used 63 manufacturing companies which were selected using purposive sampling method. The data analysis method used is multiple regression which is processed through the help of the SPSS program. Based on the results of hypothesis testing, it was found that the board of commissioners involved in politics had a significant positive effect on earnings management. Meanwhile, the board of directors with political connections and corporate governance individually has a significant negative effect on earnings management. In the results of hypothesis testing, it is also found that the board of commissioners and the board of directors who have political connections have a significant effect on earnings management with corporate governance as a moderating variable in manufacturing companies on the Indonesia Stock Exchange. The results of this study found that the implementation of corporate governance will have a different impact on the relationship between the board of commissioners and the board of directors on earnings management. In the relationship between the board of commissioners and earnings management, corporate governance is able to weaken earnings management activities. Meanwhile, in the relationship between the board of directors and earnings management, corporate governance can strengthen earnings management activities.

The Influence of Ethnic, Gender, and Qualification of Directors on Company Performance

2021 ◽  
Vol 6 (2) ◽  
pp. 15-20
Author(s):  
Rifki Putra Ananda ◽  
Desi Ilona ◽  
Anita Ade Rahma
Keyword(s):  
Data Analysis ◽  
Board Of Directors ◽  
Stock Exchange ◽  
Control Variable ◽  
Company Performance ◽  
Quality Audit ◽  
Performance Quality ◽  
Panel Data Regression ◽  
Data Regression ◽  
The Board Of Directors

This study aims to determine the effect of ethnic, gender and qualification of the board of directors on company performance. Two control variable are quality audit and company age. The sample in this study was taken random at the companies listing on the Indonesia Stock Exchange, which were 266 companies with a study period of 7 years from 2011-2017. Data analysis by used panel data regression. The results of this study indicate that gender has a negative and significant effect on company performance, while ethnic and qualification have no significant effect on company performance. Quality audit and company age have no significant effect on company performance.

PENGARUH BOARD DIVERSITY, KOMPENSASI DEWAN DIREKSI DAN KEPEMILIKAN MANAJERIAL DEWAN DIREKSI TERHADAP NILAI PERUSAHAAN

Analisis ◽  
2021 ◽  
Vol 11 (1) ◽  
pp. 1-20
Author(s):  
Marrieda Testarossa Pradana ◽  
Khairusoalihin Khairusoalihin
Keyword(s):  
Board Of Directors ◽  
Firm Value ◽  
Stock Exchange ◽  
Educational Background ◽  
Independent Directors ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Board Diversity ◽  
Company Value ◽  
The Board Of Directors

This study aims to determine the effect of the proportion of women in the board of directors, educational background of the board of directors and independent directors and compensation of the board of directors and managerial ownership on company value in goods and consumer sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2015 - 2019. The research population used is manufacturing companies in the goods and consumption sectors listed on the Indonesia Stock Exchange for the period 2015–2019. The method in this study uses proposive sampling. With this method, the number of samples in this study was obtained as many as 9 companies. The analytical tool of this study uses multiple linear regression. The results of the study show that (1) partially the educational background of the board of directors has a negative and significant effect on firm value, independent directors have a positive and significant effect on firm value, (2) while the proportion of women in directors, board compensation and managerial ownership has no effect. significant towards firm value, (3) simultaneously the proportion of women on the board of directors, educational background of the board of directors, independent directors, compensation for the board of directors and managerial ownership have a significant effect on firm value.

scholarly journals Effect of Good Corporate Governance on Profitability

2019 ◽  
Vol 7 (2) ◽  
pp. 90-96
Author(s):  
Devina Subarnas ◽  
Yuliana Gunawan
Keyword(s):  
Corporate Governance ◽  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Board Of Directors ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Good Corporate Governance ◽  
The Board Of Directors

The research aims to decide the effect of good corporate governance on profitability in banking companies listed on Indonesia stock exchange from 2016 to 2017. This researchwas an explanatory research, using secondary data. The sample was selected using the purposive sampling method, which resulted in a total of 28 sample companies. The data analysis used was multiple linear regression. The results show that the board of directors significantly affect profitability and independent commissioners does not significantly affect profitability. Simultaneously, board of directors and independent commissioners significantly affect profitability.

scholarly journals Corporate Governance, Firm Performance and Capital Structure: Evidence From Indonesia

2020 ◽  
Vol 11 (1) ◽  
pp. 48
Author(s):  
M. Chabachib ◽  
Bahrain Pasha Irawan ◽  
H. Hersugondo ◽  
Riskin Hidayat ◽  
Imang Dapit Pamungkas
Keyword(s):  
Corporate Governance ◽  
Capital Structure ◽  
Board Of Directors ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Analysis Tool ◽  
Company Performance ◽  
The Board Of Directors ◽  
Negative Effect

This study aims to examine the good corporate governance which is proxied with managerial ownership, the proportion of independent board of commissioners, the size of the board of directors and institutional ownership of corporate performance through capital structure. The sample is a non-financial corporation listed on the Indonesia Stock Exchange in 2018 and obtained the number of samples as many as 120. The analysis tool uses a path analysis. The results show that managerial ownership, the proportion of board of commissioners, and the size of the board of directors have a significant positive effect on the company performance. Meanwhile, an institutional ownership has a significant negative effect on the company performance. The result also finds that capital structure can mediate the effect of managerial ownership, the proportion of independent board of commissioners and the size of the board of directors on the company performance company. However, it cannot mediate the influence of institutional ownership on the company performance.

scholarly journals Pengaruh Board Diversity Terhadap Kinerja Perusahaan

2021 ◽  
pp. 26-32
Author(s):  
Muhammad Fikri Ramadhan
Keyword(s):  
Board Of Directors ◽  
Stock Exchange ◽  
Control Variable ◽  
Size Control ◽  
Company Performance ◽  
Manufacturing Companies ◽  
Board Diversity ◽  
Significant Negative Effect ◽  
The Board Of Directors ◽  
Negative Effect

This study aims to determine how the influence of Board Diversity on company performance in manufacturing companies listed on the Indonesia Stock Exchange. The sample in this study was taken at manufacturing companies on the Indonesia Stock Exchange, as many as 125 companies with a research period of 4 years from 2015-2018.The results showed that the gender variable of the board of directors had a significant negative effect on company performance, the age of the board of directors did not have a significant effect on company performance, while the ethnic variable of the board of directors had a significant positive effect on company performance and the education of the board of directors did not have a significant negative effect on company performance. Firm size control variable has a significant negative effect on company performance.

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