scholarly journals Pengaruh Rasio Keuangan dan Good Corporate Governance terhadap Basic Earning Power dengan Variabel Moderasi Pertumbuhan Ekonomi

2021 ◽  
Vol 31 (8) ◽  
pp. 2100
Author(s):  
Ihsan Nasihin ◽  
Siska Komala Dewi
Keyword(s):  
Economic Growth ◽  
Corporate Governance ◽  
Real Estate ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Ratios ◽  
Good Corporate Governance ◽  
Equity Ratio ◽  
Earning Power

Companies have the main objective, namely to seek profit, but many factors influence the company to generate profits. The purpose of this study was to determine the factors that affect basic earning power. The research method in research is quantitative research, where the data used are secondary data. The population used in this research is in the form of the sub-Property and Real Estate manufacturing industries that have been listed on the IDX for the 2017-2019 period with a population of 74 companies. In the population, the method of illustration taking is the Non-Probability Sampling method. The results of this study indicate that the Working Capital Turnover, Long Term Debt to Equity Ratio, and Good corporate governance (GCG) have no effect on Basic Earning Power in the property and real estate sub-sector industries listed on the Indonesian stock exchange, so that economic growth cannot moderate financial ratios. Keywords: Financial Ratios; Good Corporate Governance; Basic Earning Power; Economic Growth.

scholarly journals Prediction Bankruptcy of Retail Company: Based on Financial Ratios and Corporate Governance

2021 ◽  
pp. 70-87
Author(s):  
Sri Purwaningsih
Keyword(s):  
Corporate Governance ◽  
Financial Distress ◽  
Audit Committee ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Ratios ◽  
Retail Sector ◽  
Mathematical Methods ◽  
Total Data ◽  
Equity Ratio

Aims: The purpose of this study was to determine the effect of financial ratios and corporate governance on the dependent variable, namely financial distress. Financial distress is measured using the Altman Zscore approach in 1995. Study Design: The design used in this research is causal research. Place and Duration of Study: The object of this research is companies in the retail sector listed on the Indonesia Stock Exchange in 2017-2019. The research sample was 22 samples using the purposive sampling method. So the total data was 66 companies. Methodology: The analytical method used is quantitative, namely the approach to data processing through statistical or mathematical methods collected from secondary data. It is hoped that the conclusions obtained in a study will be more measurable and comprehensive. Results: The results obtained that the financial ratios proxied through the current ratio and debt-equity ratio influence predicting the bankruptcy of the company, while the Total Assets Turn Over variable, good corporate governance variables such as the number of independent commissioners and the frequency of audit committee meetings are not able to provide an influence in predicting corporate bankruptcy.

scholarly journals PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, UKURAN DEWAN KOMISARIS, DAN LEVERAGE TERHADAP LUAS PENGUNGKAPAN GOOD CORPORATE GOVERNANCE (Studi Empiris Perusahaan Manufaktur di BEI Tahun 2008–2012)

2014 ◽  
Vol 5 (1) ◽  
pp. 116
Author(s):  
Nailun Ahmad Ridho ◽  
Dwi Sulistiani
Keyword(s):  
Corporate Governance ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Governance Mechanism ◽  
Manufacturing Companies ◽  
Board Size ◽  
Independent Variables ◽  
Good Corporate Governance ◽  
Governance Disclosure

<span><strong>Title: [The Effect of Company Size, Profitability, Commissioner Board Size and Leverage on Widespread Disclosure of Good Corporate Governance: Empirical Study on Manufacturing Companies are Listed in IDX among Year 2008-2012]</strong><br /><br />Corporate Governance is sets of rules that affect management to create a <span>strong system and firm structure. This study was conducted to analyze the <span>factors that affect the wider corporate governance disclosure in annual report <span>on manufacturing companies in Indonesia Stock Exchange (IDX). This research is descriptive quantitative research. The data used are secondary data <span>companies that listed on the Stock Exchange from the period 2008 to 2012. <span>Factors tested in this research were firm size, profitability, board size, and <span>leverage. Sampling methods used in this research was purposive sampling. <span>The analysis technique is used multiple linear analysis methods for Hypothesis testing. The results of this study indicate that partially independent variables that significantly influence the broad disclosure of corporate governance is the profitability and leverage. Profitability variables have a significant effect because the companies with high profit companies have a responsibility to disclose more information even as the number of interested stakeholders. While the leverage effect is also significant because the company with high <span>leverage levels will disclose more information to creditor’s necessity with the <span>result that reduces the supervision’s cost. Whereas no effect was variable firm <span>size and board size. The variable size of the company does not have a signifi<span>cant effect because the large-sized companies are more likely to have greater <span>agency problems anyway, so it needs more stringent good corporate governance mechanism, especially in manufacturing companies with different levels of difficulty with other types of companies. While the board size variable is <span>also not significant because the number of commissioners would effect to then <span>many entries received by directors and will effect the decision of the board of <span>directors. Independent variables can explain the widespread influence of corporate governance disclosure by 33.2% while the remaining 66.8% can be <span>explained by factors beyond research.</span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><br /></span>

scholarly journals THE EFFECT OF GOOD CORPORATE GOVERNANCE AND TAX PLANNING ON COMPANY VALUE

2018 ◽  
Vol 1 (3) ◽  
pp. 234
Author(s):  
Angga Hidayat ◽  
Nike Yuliah
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Firm Value ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Tax Planning ◽  
Manufacturing Companies ◽  
Company Value ◽  
Good Corporate Governance

This study aims to analyze the influence of Good Corporate Governance and tax planning on corporate value. This research is a type of quantitative research. The type of data used is secondary data obtained from www.idx.co.id and the company's website. The analytical method used is multiple regression analysis using SPSS version 22 software. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange during the period 2013-2017. While the sample of this study was determined by purposive sampling method to obtain a total of 105 data that could be processed.Based on the results of good corporate governance regression analysis which is represented by institusional ownership proxy has a significant effect on firm value and tax planning has a significant effect on firm value.

scholarly journals Pengaruh Good Corporate Governance Terhadap Kualitas Laba Pada Perusahaan Real Estate dan Property

2019 ◽  
Vol 8 (2) ◽  
pp. 67-76
Author(s):  
Vika Fitranita ◽  
Isma Coryanata
Keyword(s):  
Corporate Governance ◽  
Real Estate ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Descriptive Research ◽  
Good Corporate Governance ◽  
Property Companies

This study aims to analyze the effect of corporate governance on the quality of study earnings in real estate and property companies listed on the Indonesia Stock Exchange (IDX) in 2012-2017. In this study, Good Corporate Governance is analyzed as a factor that can encourage companies to have good earnings quality. This study belongs to the type of descriptive research verification of causality. The population in this study are real estate and property companies listed on the Indonesia Stock Exchange (IDX) in 2012-2017 using the purposive sampling method. The type of data collected and used in this study is secondary data with a method of collecting data through documentation and literature studies. The data analysis method used is simple linear regression analysis that has met the testing of classical assumptions. The results of this study indicate that Good Corporate Governance has no effect on earnings quality because the application of Good Corporate Governance (GCG) in companies in Indonesia has not really been used as a tool to minimize information asymmetry between owners and management, but solely to comply with regulations and conditions that apply only.Key words: Good Coporate Governance, kualitas laba.

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KONSERVATISME AKUNTANSI

2019 ◽  
Vol 3 (2) ◽  
pp. 323-334
Author(s):  
Vika Fitranita
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Real Estate ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Accounting Conservatism ◽  
Coefficient Of Determination ◽  
Good Corporate Governance ◽  
Property Companies

This study aims to analyze the influence of corporate governance mechanisms on accounting conservatism in Real Estate and Property Companies listed on the Indonesia Stock Exchange (IDX) in 2012-2017. In this study, good corporate governance is analyzed as a factor that can encourage the achievement of accounting conservatism. This study included the type of descriptive study verifying causality. The population in this study were Real Estate and Property Companies listed on the Indonesia Stock Exchange (IDX) in 2012-2017 with a sample of 17 companies selected using the purposive sampling method. The types of data collected and used in this study are secondary data with methods of collecting data through documentation and literature studies. The data analysis method used is simple linear regression analysis that has met the testing of classical assumptions. The results of the study indicate that the independent variable, namely good corporate governance. The results of multiple regression analysis indicate that the coefficient of determination of R Square = 67%, which means that all independent variables can explain the variation of the dependent variable, accounting conservatism is 67%.

Pengaruh Kinerja Keuangan dan Good Corporate Governance (GCG) Terhadap Nilai Perusahaan

MBIA ◽  
2019 ◽  
Vol 17 (2) ◽  
pp. 1-10
Author(s):  
Rolia Wahasusmiah
Keyword(s):  
Corporate Governance ◽  
Firm Value ◽  
Sampling Method ◽  
Total Population ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Positive Influence ◽  
Manufacturing Companies ◽  
Good Corporate Governance

This study aims to determine the effect of financial performance and good corporate governance (GCG) on the value of companies in manufacturing companies listed on the stock exchange Indonesia. The type of data used is secondary data in the form of annual report 2016. Population used in this study are all companies listed on the Indonesia Stock Exchange (BEI). This research uses purposive sampling method with total population of 144 companies and sample of 31 companies. The results show that simultaneously ROA, OPM, NPM, KM, and KI have a positive influence on firm value. While partially ROA  have a positive influence on firm value. While OPM, NPM, KM, and KI have no positive influence on firm value).

scholarly journals ANALISIS KEPUTUSAN PENDANAAN TERHADAP STRUKTUR MODAL MELALUI TRADE OFF THEORY

2020 ◽  
Vol 8 (2) ◽  
pp. 143
Author(s):  
Nana Umdiana ◽  
Dyah Lupita Sari
Keyword(s):  
Real Estate ◽  
Stock Exchange ◽  
Sample Selection ◽  
Secondary Data ◽  
Annual Reports ◽  
Financial Reports ◽  
Trade Off ◽  
Return On Equity ◽  
Fixed Assets ◽  
Equity Ratio

This study aims to analyze funding decisions on capital structure through trade off theory in property and real estate companies listed on the Indonesia Stock Exchange for the period 2015-2018. Profitability is measured using the return on equity ratio, asset structure is measured by fixed assets ratio and funding decisions are measured by debt. to equity ratio. The population of this research is property and real estate companies listed on the Indonesia Stock Exchange for the period 2015-2018. The data analyzed is secondary data in financial reports or annual reports. The sample selection used purposive sampling method and the sample obtained in this study were 40 data from 10 companies. In this research, the analytical method used is descriptive statistics, classical assumption test, multiple regression analysis and statistical test. The results of the analysis in this study indicate that there is no effect of profitability on funding decisions, there is an effect of asset structure on funding decisions. This shows that the asset structure influences the company's decision making in funding.

scholarly journals FINANCIAL PERFORMANCE: THE ROLE OF GOOD CORPORATE GOVERNANCE (CASE STUDY IN THE MANUFACTURING COMPANIES OF BASIC AND CHEMICAL INDUSTRIAL SECTORS REGISTERED ON THE INDONESIA STOCK EXCHANGE 2016-2018)

2020 ◽  
Vol 18 (2) ◽  
pp. 36
Author(s):  
Ari Susanti ◽  
Sri Lestari
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Board Of Directors ◽  
Quantitative Research ◽  
Audit Committee ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Financial Reports ◽  
Industrial Sectors ◽  
Good Corporate Governance

This study aims to examine the effect of implementing good corporate governance as measured by an independent board of commissioners, board of directors, and audit committee on financial performance measured using Return of Equity (ROE). This research uses quantitative research. The population in this study are manufacturing companies in the basic and chemical industry sectors that consistently publish financial reports on the Indonesia Stock Exchange from 2016 to 2018. Based on the purposive sampling method, a sample of 11 companies is obtained each year to obtain 33 observational data. The data in this study use warpPLS 6.0 software. The results of this study indicate that the independent board of commissioners, the board of directors affect the financial performance, while the audit committee has no effect on financial performance.

scholarly journals FAKTOR PENGARUH RASIO KEUANGAN TERHADAP HARGA SAHAM PERUSAHAAN JAKARTA ISLAMIC INDEX (JII)

2021 ◽  
Vol 12 (1) ◽  
pp. 42-55
Author(s):  
Nadiah Ayu Salsabila ◽  
Titis Miranti
Keyword(s):  
Stock Prices ◽  
Stock Exchange ◽  
Secondary Data ◽  
Profit Margin ◽  
Stock Index ◽  
Financial Ratios ◽  
Analysis Model ◽  
Current Ratio ◽  
Net Profit ◽  
Equity Ratio

Jakarta Islamic Index is a stock index in the IDX that can use as an alternative In Islamic investment. In choosing an investment object in Islamic stocks, it necessary to pay attention to the financial ratios and stock prices of companies. The purpose of this study was to determine the effect of financial ratios on stock prices on companies listed on the Jakarta Islamic Index (JII). The type of this research is quantitative. The population of 56 companies registered on the Jakarta Islamic Index (JII) for the 2012-2018 period with a sample of 11 companies. The analysis model use panel data regression using Eviews software. The type of data uses secondary data accessed through the Indonesia Stock Exchange (IDX) website. The results showed that earning per share variable has a significant effect on stock prices. While the current ratio, debt to equity ratio, total assets turnover and net profit margin variables have no significant impact on stock prices. Simultaneously variables of current ratio, debt to equity ratio, total assets turnover, net profit margin and earning per share have significant effects on stock prices. The contribution of this research can use as a reference for companies to pay attention to financial ratios that affect stock prices.

APAKAH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY BERPENGARUH TERHADAP PROFITABILITAS PERUSAHAAN LQ45?

2019 ◽  
Vol 4 (1) ◽  
pp. 14
Author(s):  
Novia Eka Sariantono ◽  
Luh Putu Mahyuni
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Secondary Data ◽  
Listed Companies ◽  
Annual Reports ◽  
Return On Equity ◽  
Good Corporate Governance ◽  
Corporate Social

Do Good Corporate Governance and Corporate Social Responsibility Influence Profitability of LQ45 Listed Companies. This study aims to examine the influence of good corporate governance and corporate social responsibility on profitability of LQ45 listed companies in Indonesia Stock Exchange. The data analyzed were secondary data in the form of annual reports and sustainability report. The data were analyzed using multiple linear regression. The results of this research indicate: (1) Good corporate governance (GCG) has a significant effect on profitability of LQ45 listed companies; (2) Corporate social responsibility (CSR) does not have a significant effect on profitability of LQ45 listed companies. This research provides empirical evidence that implementation of GCG could influence profitability, while the implementation of CSR does not influence profitability. Keywords: Good corporate governance, corporate social responsibility, independent commissioner board, corporate social responsibility, disclosure index, return on equity

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