scholarly journals Peran Tata Kelola Perusahaan Dalam Kinerja Operasional dan Kinerja Pasar Di Indonesia

2021 ◽  
Vol 26 (2) ◽  
pp. 196
Author(s):  
Novi Damayanti, Amrie Firmansyah
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Financial Services ◽  
Stock Exchange ◽  
Market Performance ◽  
Total Sample ◽  
Research Data ◽  
Operational Performance ◽  
Annual Reports ◽  
Financial Reports

This study investigates the association's corporate governance and the company's operational performance and market performance. The research data is sourced from financial reports and annual reports of consumer goods sector companies listed on the Indonesia Stock Exchange from 2015 to 2019, obtained from www.idx.co.id. Based on purposive sampling, the total sample in this study amounted to 120 observations. Hypothesis testing in this study uses multiple regression analysis for panel data. This study suggests that corporate governance is negatively associated with a company's operational performance but is not associated with the company's market performance. However, the implementation of governance in Indonesia is still administrative and has not been implemented by companies properly. This research indicates that the Financial Services Authority needs to improve policies and monitor issuers related to governance implementation.

scholarly journals Pengaruh Good Corporate Governance (GCG), Profitabilitas, dan Leverage Terhadap Nilai Perusahaan

2020 ◽  
Vol 1 (2) ◽  
pp. 113-123
Author(s):  
Indriana Damaianti
Keyword(s):  
Corporate Governance ◽  
Firm Value ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Total Sample ◽  
Annual Reports ◽  
Financial Reports ◽  
Mining Companies ◽  
Good Corporate Governance

Abstract: The purpose of purpose of this study is to determine the influence of Good Corporate Governance (GCG), profitability, and leverage on firm value in mining companies. This study used secondary data from financial reports, annual reports, and other related information of mining companies listed on Indonesia Stock Exchage (IDX) in the 2014-2018 period. The research method used is the explanatory method. The population in this study were mining companies listed on the Indonesia Stock Exchange (IDX) in the 2014-2018 period, which were 41 companies with total sample 30 companies that matches the criteria. The sampling technique used is a purposive sampling. Data analysis technique used is multiple linear regression. The result showed that only Good Corporate Governance (GCG) variable measured by board of director has a positive and significant effect on the firm value, meanwhile profitability variable measured by Return On Asset (ROA), leverage variable measured by Debt to Equity Ratio (DER), and Good Corporate Governance (GCG) variable measured by board of commissioner independent not significantly impact on the firm value in mining companies.

scholarly journals The CEO’s foreign experience and the CEO’s share ownership: Does tax aggressiveness matter?

2022 ◽  
Vol 11 (1) ◽  
pp. 8-19
Author(s):  
Desak Made Dwitya Sari Pebriyanti ◽  
Amrie Firmansyah ◽  
Suparna Wijaya ◽  
Ferry Irawan
Keyword(s):  
Financial Services ◽  
Stock Exchange ◽  
Total Sample ◽  
Annual Reports ◽  
Costs And Benefits ◽  
Financial Reports ◽  
Tax Aggressiveness ◽  
Foreign Experience ◽  
Share Ownership ◽  
Section Data

This study investigates the association between the CEO’s foreign experience and the CEO’s share ownership with tax aggressiveness. The research data is sourced from financial reports and annual reports of non-financial sector companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2019, obtained from www.idx.co.id. Based on purposive sampling, the total sample in this study amounted to 88 observations. Hypotheses testing in this study employed multiple regression analysis for cross-section data. This study concludes that the CEO’s foreign experience is negatively associated with tax aggressiveness, and CEO’s ownership is not associated with tax aggressiveness. Returnee CEO can adequately analyze the costs and benefits related to tax aggressiveness, and it is found that if they carry out tax aggressiveness in Indonesia, the costs incurred will be greater than the benefits received. Meanwhile, the CEO’s ownership in Indonesia is still low, so it cannot affect the tax aggressiveness level. This research indicates that the Indonesia Tax Authority need to pay attention to the CEO’s experience when conducting audits and need to cooperate with the Indonesia Financial Services Authority (OJK) to measure how the company behaves in running its business, whether the returnee CEO carry out all business ethics only or adequately those related to tax aggressiveness.

scholarly journals Firm Characteristics And Enterprise Risk Management Disclosures: Evidence From State-Owned Enterprise In Indonesia

2021 ◽  
Vol 9 (8) ◽  
pp. 136-144
Author(s):  
Hudi Kurniawanto
Keyword(s):  
Risk Management ◽  
Regression Analysis ◽  
Stock Exchange ◽  
Total Sample ◽  
Enterprise Risk Management ◽  
Annual Reports ◽  
Firm Characteristics ◽  
Risk Disclosure ◽  
Enterprise Risk ◽  
Management Disclosures

The purpose of this study is to examine the effect of firm characteristics on enterprise risk management disclosure. The object of research is State-Owned Enterprises listed on the Indonesia Stock Exchange in 2019-2020, a total sample of 40 annual reports using purposive sampling and multiple regression analysis. The results of this study prove that firm size and leverage do not affect enterprise risk management disclosure, while profitability affects enterprise risk management disclosure. The greater the profitability generated by the company, the wider the risk disclosure will be made to show stakeholders that State-Owned Enterprises in Indonesia can use capital efficiently.

scholarly journals Company Size, Profitability, Tax, and Good Corporate Governance On The Company’s Decision To Transfer Pricing (Empirical Study on Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2015-2018 Period)

2020 ◽  
Vol 5 (2) ◽  
pp. 141-150
Author(s):  
Atwal Arifin ◽  
Africo Al-Dua Saputra ◽  
Heppy Purbasari
Keyword(s):  
Corporate Governance ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Secondary Data ◽  
Annual Reports ◽  
Company Size ◽  
Manufacturing Companies ◽  
Financial Reports ◽  
Good Corporate Governance

The research is aimed to analyze the effect of company size, profitability, tax, and good corporate governance on the company’s decision to transfer pricing. The dependent variable in this study is transfer pricing which is proxied by the value of the related party transaction sale. The independent variables in this study are company size, profitability, tax, and KAP quality. This research used secondary data on financial reports or annual reports on manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2018 period. Determination of the sample employed purposive sampling method. The sample in this study were 22 companies with 88 data. The results in this study found that (1) company size had a positive effect on transfer pricing, (2) profitability had no effect on transfer pricing, (3) tax had no effect on transfer pricing, and (4) KAP quality had no effect on transfer pricing.

scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN SUB SEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA

2020 ◽  
Vol 6 (1) ◽  
pp. 59-65
Author(s):  
Noriko Thasya ◽  
Lisah Lisah ◽  
Angeline Angeline ◽  
Natasyah Gozal ◽  
Veronica Veronica
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Audit Committee ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Annual Reports ◽  
Good Corporate Governance ◽  
Corporate Social

This study aims to examine the effect of good corporate governance on corporate social responsibility. The Data that used in this research are all form of annual reports published by companies on the Indonesia Stock Exchange website. The population used is transportation sub Sector Company listed on the Indonesia Stock Exchange for the period 2014-2018 which amounted to 37 companies. Purposive sampling is used in this research to obtain 8 companies as research sample. The data were analyzed using multiple regression analysis using SPSS Version 25. The results of the research showed audit committee negatively influence on the corporate social responsibility, the board of commissioners has no influence on the corporate social responsibility, the institutional ownership negatively affected on the corporate social responsibility, and the independent commissioner no impact on the corporate social responsibility.

scholarly journals Does Corporate Governance Increase Related Party Transaction Disclosure In Indonesia?

2021 ◽  
Vol 4 (1) ◽  
pp. 1
Author(s):  
Amrie Firmansyah ◽  
Pria Aji Pamungkas ◽  
Fardan Ma’ruf Zainuddin
Keyword(s):  
Corporate Governance ◽  
Financial Services ◽  
Audit Committee ◽  
Stock Exchange ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Total Sample ◽  
Listed Companies ◽  
Managerial Ownership ◽  
Related Party Transaction

The purpose of this study is to examine the effect of corporate governance (audit committee, institutional ownership, managerial ownership, and independent commissioners) on Related Party Transaction Disclosure. The data employed in this study is secondary data, financial statements from manufacturing sector companies listed on the Indonesia Stock Exchange from 2016 up to 2019. Based on the purposive sampling conducted, companies that meet the criteria in this study are 40 companies, so that the total sample is 160 observations. This study uses panel data regression analysis. This study finds that the independent commissioner has a positive effect on Related Party Transaction Disclosure. Meanwhile, the audit committee, managerial ownership, and institutional ownership do not affect Related Party Transaction Disclosure. This research indicates that the Indonesian Financial Services Authority (OJK) should supervise and tighten the rules for Indonesia listed companies, especially regarding the audit committee's or independent commissioner's requirements in listed companies.

scholarly journals PENGARUH CORPORATE GOVERNANCE DAN POLITICAL CONNECTION TERHADAP TAX AVOIDANCE DAN DAMPAKNYA PADA NILAI PERUSAHAAN

SIMAK ◽  
2020 ◽  
Vol 18 (01) ◽  
pp. 21-46
Author(s):  
Suwandi Ng ◽  
Felicia Katrin Phie
Keyword(s):  
Corporate Governance ◽  
Significant Influence ◽  
Firm Value ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Tax Avoidance ◽  
Annual Reports ◽  
Political Connection ◽  
Financial Reports ◽  
Governance Practices

This study aims to investigate the influence of corporate governance and political connection to tax avidance, and its impact on value of firm. The population used is all companies listed on the Indonesia Stock Exchange (IDX) with the study period 2015-2017. The sample size is 102 companies per year, selected by purposive sampling method. This study uses documentary data, namely annual reports and financial reports. Path analysis was used to analyze data and hypothesis test of mediation was done by sobel test. The results of this study indicate that corporate governance has a negative and significant influence on tax avoidance, while the political connection has a positive and significant effect on tax avoidance. Tax avoidance has a negative and significant influence on firm value. In addition, tax avoidance can mediate the influence of political connection on firm value. The implications of this research are companies with high levels of corporate governance practices that have better controls, thus reducing tax avoidance. While the relationship of political connection encourage companies to act more aggressively in tax avoidance action. Tax avoidance conducted by the company shows the practice of tax avoidanceso as to lower the level of investor confidence in investing its capital that impact on the decline in corporate value.

scholarly journals PENGARUH CORPORATE GOVERNANCE DAN RETURN ON ASSET TERHADAP TAX A VOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2012—2014

2019 ◽  
Vol 10 (1) ◽  
pp. 75
Author(s):  
Rubiatto Biettant
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Linear Regression ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Research Data ◽  
Manufacturing Companies ◽  
Return On Assets

<em>The purpose of this study was to determine the effect of corporate governance </em><em>and return on assets against tax avoidance in manufacturing companies on the BEI in </em><em>2012-20;4. The research data was obtained from the company's annual finance report </em><em>on the Indonesian stock exchange website. The samples are 34 companies </em><em>mwmfacturing sector listed on the Stock Exchange in 2012-2014. Sampling technique </em><em>used is purposive sampling. This study uses linear regression analysis. The results showed that corporate governance has not significant effect on tax avoidance. The results show that corporate governance and return on assets have a significant effect </em><em>on tax avoidance</em>

scholarly journals Moderasi GCG dan Leverage terhadap Pengaruh Ukuran Perusahaan pada Tax Avoidance

2020 ◽  
Vol 30 (10) ◽  
pp. 2578
Author(s):  
Dewa Ayu Intan Sri Devi ◽  
A.A. Ngurah Bagus Dwirandra
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Data Analysis ◽  
Financial Services ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Company Size ◽  
Analysis Techniques ◽  
Using Data ◽  
Positive Effect

The size of the company has a positive effect on Tax Avoidance but it is suspected that it is not always linear due to the presence of contingency factors, two of which are GCG and Leverage. This study aims to examine the effect of company size on tax avoidance with corporate governance and leverage as a moderator.  This research was conducted on mining and financial services companies listed on the Indonesia Stock Exchange for the period 2014-2018 there were 40 observations using data analysis techniques, namely the moderated regression analysis (MRA) test. The results of the study found that company size had a positive effect on tax avoidance. GCG can weaken the influence of company size on tax avoidance. Leverage can strengthen the effect of company size on tax avoidance. Keywords: Tax Avoidance; Size of Firm; GCG; Leverage.

scholarly journals The Influence of Financial Ratios, Sukuk Structure and Corporate Governance on Sukuk Ratings

2021 ◽  
Vol 3 (1) ◽  
pp. 29-46
Author(s):  
Yuska Supra Dwitami ◽  
Tulus Suryanto ◽  
Heni Noviarita ◽  
Erike Anggraeni
Keyword(s):  
Corporate Governance ◽  
Financial Services ◽  
Activity Ratio ◽  
Secondary Data ◽  
Financial Ratios ◽  
Annual Reports ◽  
Observation Data ◽  
Financial Reports ◽  
Leverage Ratio ◽  
Final Sample

This study aims to determine the effect of financial ratios, Sukuk structure, and corporate governance on the rankings of Sukuk issued by companies listed on the Sharia Securities List for the period 2014-2018. This study uses secondary data, namely financial reports and annual reports of companies listed in the 2014-2018 Sharia Securities List, Sukuk ranking data from the website of PT. PEFINDO and data on Sukuk were still circulating during the year of observation from the website of the financial services authority. A total of 34 Sukuk issued by companies listed on the Sharia Securities List during the study period became the population in this study. The sample obtained was 15 Sukuk during 5 years of observation, so that the final sample was obtained as many as 75 observation data. The research results prove that only the profitability ratio variable influences the Sukuk rating. Meanwhile, other variables, namely liquidity ratio, leverage ratio, activity ratio, Sukuk structure, and corporate governance, do not influence the Sukuk rating

Sign in / Sign up

Export Citation Format

Share Document