scholarly journals Faktor-Faktor Yang Mempengaruhi Kinerja Perusahaan

2019 ◽  
Vol 2 (5) ◽  
Author(s):  
Michael Hidayat
Keyword(s):  
Firm Performance ◽  
Firm Size ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statement ◽  
Board Members ◽  
Board Independence ◽  
Managerial Ownership ◽  
Board Size ◽  
Size Firm

The Purpose Of This Research Is To Analyze Determinants Of Firm Performance In Non-Financial Companies Listed On Indonesia Stock Exchange. Determinants That Are Tested In This Research Include: Board Independence, Board Size, Firm Size, Firm Age, Liquidity, Leverage, Managerial Ownership, Female Board Members. The Object In This Research Is Non-Financial Companies Listed From 2011 Until 2014. The Population Of This Research Is 378 Non-Financial Companies. Sampling Techniques That Used In This Research Is Purposive Sampling. There Are 30 Non-Financial Companies Listed From 2011 To 2014 Which Met The Criterion Used As Sample. The Data Used Is Secondary Data That Collected From Financial Statement Of The Company. Analysis Method Of This Research Is Multiple Linier Regressions. The Result Of This Research Conclude That Board Independence, Leverage, And Female Board Members Have Influence Toward Firm Performance. Other Variable Such As Board Size, Managerial Ownership, Firm Size, Liquidity, And Age Firm Don’t Have Influence To Firm Performance. 

scholarly journals DO FINANCIAL RATIOS, FIRM CHARACTERISTICS AND CORPORATE GOVERNANCE AFFECT FIRM PERFORMANCE?

2019 ◽  
Vol 20 (1) ◽  
pp. 45-50
Author(s):  
JENNY ◽  
SILVY CHRISTINA
Keyword(s):  
Regression Analysis ◽  
Firm Performance ◽  
Firm Size ◽  
Stock Exchange ◽  
The Other ◽  
Debt Ratio ◽  
Firm Characteristics ◽  
Firm Age ◽  
Board Size ◽  
Size Firm

The purpose of this research is to provide evidence about variables that influence firm performance. These variables are board size, debt ratio, firm size, firm age, return on asset, and independent board. Sample of this research are 67 manufactured companies listed in Indonesia Stock Exchange. The sample selected using purposive method, during the 2013 until 2015. Hypothesis tested by using multiple regression analysis. In this research, firm performance were measured by Tobin’s Q. The result of this research shows that debt ratio, firm size, return on asset and independent board have influence on firm performance. The other variables such as board size and firm age have no influence on firm performance.

scholarly journals PENGARUH FIRM SIZE, PROFITABILITY, FIRM AGE, FIRM GROWTH, LEVERAGE, DAN INDEPENDENT COMMISSIONER TERHADAP INTELLECTUAL CAPITAL DISCLOSURE PADA PERUSAHAAN SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2012-2014

2017 ◽  
Vol 20 (2) ◽  
Author(s):  
Monica Joson ◽  
Merry Susanti
Keyword(s):  
Firm Size ◽  
Intellectual Capital ◽  
Firm Growth ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statement ◽  
Firm Age ◽  
Size Firm

The purpose of this study is to analyze the effect of firm size, profitability, firm age, firm growth, leverage and independent commissioner on intellectual capital disclosure of financial companies which are registered in Indonesia Stock Exchange from 2012-2014. The samples of this study are 57 companies. Secondary data are collected by learning the company’s financial statement. Collected data were processed by using SPSS for Windows 20. The result showed that firm size, firm age and independent commissioner partially influence the intellectual capital disclosure, while profitability, firm growth and leverage has no effect on intellectual capital disclosure.

scholarly journals Aspect[s] of the Corporate Governance that Matter in a Firm’s Value: Evidence from Non-Financial Firms in Pakistan

2019 ◽  
Vol IV (III) ◽  
pp. 214-220
Author(s):  
Sammar Abbas ◽  
Zeeshan Zaib Khattak ◽  
Hafeez Ullah
Keyword(s):  
Corporate Governance ◽  
Firm Performance ◽  
Firm Size ◽  
Significant Influence ◽  
Stock Exchange ◽  
Managerial Ownership ◽  
Board Size ◽  
Financial Firms ◽  
Agency Issues ◽  
Practical Implications

Corporate governance (CG) is key to enhance firm’s value. The purpose of this research is to examine effects of various aspects of corporate governance on firm’s value. We used secondary penal data of 100 companies on Pakistan Stock Exchange for the period: 2010 – 2016. Findings revealed that among other aspects of CG, managerial ownership and board size have significant influence on the value of a firm. Among controlled variables, firm size and firm ages were also found significant in firm’s value. We are convinced that findings of this study would help addressing agency issues through effective corporate governance measures. This study has come up with some practical implications as well. It is suggested that for better firm performance and increasing efficiency the board size may be kept at minimum.

Likuiditas, Good Corporate Governance, Ukuran Perusahaan, Dan Dampaknya Terhadap Kinerja Perusahaan

2018 ◽  
Vol 9 (2) ◽  
pp. 65-89
Author(s):  
Suwandi Simon ◽  
Ratnawati Kurnia
Keyword(s):  
Corporate Governance ◽  
Firm Performance ◽  
Firm Size ◽  
Stock Exchange ◽  
Secondary Data ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Current Ratio ◽  
Good Corporate Governance ◽  
The Right

Financial Statements provides information about financial condition that can be used by stakeholders to analyze firm performance to make the right decisions. The objective of this study was to obtain empirical evidence about the effect of liquidity proxies by Current Ratio, Good Corporate Governance and Firm Size towards Firm Performance proxies by Return on Asset, listed at Indonesia Stock Exchange for the period 2013 2015. Good Corporate Governance proxies by Managerial Ownership, Director Size, Board of Commissioner and Independent Commissioner The object in this research was manufacturing companies listed at Indonesia Stock Exchange (IDX) for the period 2013-2015. The sample was selected by using purposive sampling method. There were 19 companies that fulfill the sample criteria. The secondary data used in this research was analyzed by using multiple regression method. The results of this research were current ratio, managerial owneship, director size, board commissioner, and independent commissioner simultaneously had significant effect towards firm performance. Partially, Director Size and Current Ratio have positive significant effect towards Firm Performance. But Managerial ownership, board of commissioner, and independent commissioner had no positive significant effect towards firm performance. Keywords: Current Ratio, Firm Performance, Firm Size, Good Corporate Governance, Return On Asset I

scholarly journals The Impact of Corporate Governance on Dividend Decisions: Evidence from Non-Financial Sector of Pakistan

2021 ◽  
Vol 10 (1) ◽  
pp. 285-295
Author(s):  
IHTESHAM KHAN ◽  
MUHAMMAD SHAHID ◽  
SHAH RAZA KHAN
Keyword(s):  
Corporate Governance ◽  
Financial Institution ◽  
Stock Exchange ◽  
Annual Reports ◽  
Board Independence ◽  
Board Size ◽  
Financial Firms ◽  
Size Firm ◽  
The Impact ◽  
Individual Ownership

This study sought to ascertain the impact of corporate governance on dividend decisions of non-financial firms listed on Pakistan stock exchange (PSX). Panel data was collected from 2011to 2016. Data was collected from Non financial firms annual reports and State Bank of Pakistan (SBP) data base. The STATA software was used to analyze the data. The study investigates the association of firm’s performance and corporate governance. Specifically, this study investigate dividend decision (dividend per share(DPS)), corporate governance (board independence ,board size, size of firm, leverage, profitability, Insider ownership, individual ownership, and institutional ownership). A total of 42 non-financial firms are used to determine this relationship. The results show a positive significant relation between the Profitability, individual ownership with DPS. This study also found a negative and significant relationship between insiders ownership, financial institution ownership with DPS. It has also been found that Board independence, board size, firm size and leverage have negative and insignificant relationship with dividend per share (DPS). Keywords: Corporate Governance, Dividend Decisions, Dividend Policy.

scholarly journals Pengaruh Ukuran KAP, Ukuran Perusahaan dan Manajemen Laba terhadap Integritas Laporan Keuangan

2019 ◽  
Vol 10 (2) ◽  
pp. 138-149
Author(s):  
Intan Paulina Lubis ◽  
Lailah Fujianti ◽  
Rafrini Amyulianthy
Keyword(s):  
Regression Analysis ◽  
Earnings Management ◽  
Firm Size ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Company Size ◽  
Panel Data Regression ◽  
Data Regression ◽  
Size Firm

This study aims to analyze the effect of KAP size, firm size and earnings management on the integrity of financial statements. The integrity of financial statements is the extent to which the financial statements presented indicate true and honest information. This study was taken because there are still contradictions from previous studies. This study uses secondary data. The population in this study is the consumer goods industry companies listed on the Indonesia Stock Exchange in 2012-2016. Determination of the sample by purposive sampling method, there are 13 samples from the total population of 40. The method used to analyze the data is panel data regression analysis, Eviews 9. Regression analysis results show that firm size negatively significant to the integrity of financial statements. While the size of KAP and earnings management have no significant effect on the integrity of financial statements.Keywords: Financial Statement Integrity, Company Size, Company Size and Earnings Management

scholarly journals Mekanisme Tata Kelola Korporasi sebagai Pereduksi Praktik Perekayasaan Laba

2018 ◽  
Vol 17 (2) ◽  
pp. 81
Author(s):  
Alwan Sri Kustono
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Institutional Investors ◽  
Audit Committees ◽  
Managerial Ownership ◽  
Board Size ◽  
Independent Variables ◽  
Size Firm ◽  
Independent Variable ◽  
Management Changes

Management can choose accounting policies for expected earnings reporting. This study purpose to examineeffect of corporate governance mechanism managerial ownership, such as audit committees, board size, composition of independent commissioners, board size, and firm size. The sample used is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2014-2015. Institutional investors, managerial ownership, audit committees, have a positive coefficient. This shows that the independent variable has a positive influence on earnings management that means earnings management changes in the direction of changes in the independent variables. The proportion of independent commissioners, board size, firm size has a negative coefficient. This shows that these independent variables has a negative influence on earnings management which means earnings management changes direction with changes in the independent variable. Keywords: Institutional investors, managerial ownership, audit committees, independent commissioners, board size, firm size, earnings management

Analisis Faktor-Faktor yang Berpengaruh Terhadap Konservatisme Akuntansi

2021 ◽  
Vol 18 (1) ◽  
Author(s):  
Eko Hariyanto
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Accounting Conservatism ◽  
Managerial Ownership ◽  
Ratio Data ◽  
Property Companies ◽  
Negative Effect ◽  
Positive Effect

This study aims to analyze whether the factors that affect accounting conservatism. Data is taken from secondary data on real estate and property companies that have sold their shares on the Indonesian Stock Exchange from 2016 to 2019, the number of selected samples is 23 companies. The variables used are profitability, firm size, institutional ownership and managerial ownership. All variables are measured by ratio data. Data analysis using multiple regression which is processed by the SPSS program.The results showed that profitability and managerial ownership had a positive effect on accounting conservatism. Firm size has a negative effect on accounting conservatism, while institutional ownership has no effect on accounting conservatism.

scholarly journals Timeliness and Relevance of Financial Reporting in Nigerian Quoted Firms

2017 ◽  
Vol 4 (2) ◽  
pp. 55 ◽  
Author(s):  
John Ohaka ◽  
Fyneface N. Akani
Keyword(s):  
Financial Reporting ◽  
Firm Size ◽  
Stock Exchange ◽  
Secondary Data ◽  
Primary Objective ◽  
Annual Reports ◽  
Board Independence ◽  
Financial Reports ◽  
Relationship Of ◽  
The Relationship

Financial accounting standards emphasize timeliness as one of the key components of decision-driven informationalrelevance. Accordingly, if information is not available as and when due but rather made available so late that it bears novalue for future action, then it is operationally irrelevant. To fulfil their primary objective and be useful, therefore,financial reports are expected to be characterized by relevance, reliability, completeness, and timeliness. Against thisbackground, this study examined the relationship of firm size and board independence respectively to the timeliness offinancial reporting in companies quoted on the Nigerian Stock Exchange (NSE). Secondary data pertaining to the firmswere derived from their annual reports and the NSE Fact Book for 12 years (2000-2011). Analysis of the research datainvolved test of multicollinearity, heteroskedasticity, and autocorrelation; while the multiple regression techniquefacilitated the test of research hypotheses. The results established a significant relationship between firm size andtimeliness of financial reporting; while in the case of board independence, the relationship was not significant.Consequently, it is recommended that regulatory bodies should ensure better of enforcement of standards relating totimeliness so that financial reports of the firms will be of higher value to key stakeholders.

scholarly journals Analisis Faktor-faktor yang Berpengaruh terhadap Pelaporan Keuangan [Studi Empirik di BEI Periode 2014-2016]

2018 ◽  
Vol 7 (2) ◽  
Author(s):  
Mario Kristop Jaori, Mulyani
Keyword(s):  
Logistic Regression ◽  
Financial Reporting ◽  
Firm Size ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Sufficient Evidence ◽  
Company Size ◽  
Size Firm ◽  
Positive Effect

Timeliness is the availability of information to the decision maker when needed before the information loses power to influence the decision. If there is an unnecessary delay in financial reporting, the financial statements will lose their relevance. The purpose of this research is to know the empirical evidence of the influence of Profitability, Solvability, Company Size, Firm Size, and Age of Company to the timeliness of financial reporting to property and real estate companies listed on Indonesia Stock Exchange (BEI) in 2014-2016. This research uses logistic regression analysis method. The data used are secondary data taken through observation techniques. The sampling technique used is non probability, that is purposive sampling method. The result of logistic regression shows that profitability, solvability, and firm size have significant effect to timeliness. While the firm size and age of the company has no significant effect on timelinessThis study resulted in the conclusion that There is sufficient evidence of profitability (ROA) have a significant positive effect on timeliness. The result of Solvability (DER) and the Company's size on timeliness can not be concluded. There is not enough evidence of Firm Size has significant effect on timeliness. And, There is not enough evidence Company Age has significant effect on timeliness.Keywords : Timeliness, Profitability, Solvability, Company Size, Firm Size, Company Age

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