scholarly journals Pengaruh Kepemilikan Institusional, Jumlah Komite Audit dan Komisaris Independen terhadap Total Kompensasi

2020 ◽  
Vol 2 (3) ◽  
pp. 730
Author(s):  
Jenny Winda Wati ◽  
Kartika Nuringsih
Keyword(s):  
Executive Compensation ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Audit Committees ◽  
Company Performance ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
A Company

The research aims to examine the Institutional Ownership, influence of the size of audit committees, and Independent Commissioner on corporate performance of a company and impact on Executive Compensation. This study uses purposive sampling method. The research sample is 77 of manufacturing companies listed on the Indonesian Stock Exchange from 2016 to 2018. The data used are secondary data based on Smart PLS 3.2.8. The results showed that the Institutional Ownership and Independent Commissioner have a effect on company performance. However,size of audit committeeshave a no effect on performance of the company. Furthermore, company performance have a effect on executive compensation.Penelitian ini bertujuan untuk menganalisis kepemilikan institusional, ukuran komite audit, dan komisaris independen terhadap kinerja perusahaan dan berdampak pada kompensasi eksekutif. Studi ini menggunakan metode purposive sampling. Sampel penelitian ini adalah 77 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari 2016 sampai 2018. Data yang digunakan adalah data sekunder berdasarkan Smart PLS versi 3.2.8. Hasil penelitian menunjukkan bahwa kepemilikan institusional dan komisaris independen memiliki dampak terhadap kinerja perusahaan. Namun, ukuran komite audit tidak berpengaruh pada kinerja perusahaan. Selain itu, kinerja perusahaan berpengaruh terhadap kompensasi eksekutif.

scholarly journals THE AFFECT OF THE SIZE OF COMMISSIONERS BOARD AND THE SIZE OF THE COMPANY REGARDING THE ENVIRONMENTAL DISCLOSURE

2018 ◽  
Vol 1 (2) ◽  
Author(s):  
Desy Anggrarini ◽  
Eindye Taufiq
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Exchange Market ◽  
Environmental Disclosure ◽  
Purposive Sampling ◽  
A Company

This research aims to examine and to prove empirically the size of Commissioners Board and the size of the Company regarding the Environmental Disclosure. It has been identifying the manufacturing companies registered in the Indonesia Stock Exchange Market as the samples. Sampling technique has applied purposive sampling method. Sampling is 92 from 149 manufacturing companies registered in the Indonesia Stock Exchange Market in 2014. This research has applied secondary data obtained from website www.idx.co.id. Hypothesis analysis of this research has applied the analysis of Multiple Linier Regression using SPSS 21 with a significant level of 5%. The result of this research has indicated that the size of a commissioners board has not affected the environmental disclosure, but the size of a company has unsignificantly affected the environmental disclosure.

scholarly journals PENGARUH LEVERAGE, PROFITABILITAS, TATA KELOLA DAN KARAKTERISTIK PERUSAHAAN PADA PERATAAN LABA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2013-2015

2017 ◽  
Vol 4 (1) ◽  
pp. 67
Author(s):  
Orisa Paramiga Ladistra ◽  
Sofie Sofie
Keyword(s):  
Board Of Directors ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Income Smoothing ◽  
Audit Committees ◽  
Financial Leverage ◽  
The Board Of Directors ◽  
A Company

<span class="fontstyle0">The purpose of This study was to analyze the effect of Financial Leverage, Profitability, Governance and Characteristics of the company on income smoothing. Analyze these things in a company should be done because it will be very important and will greatly affect the financial infranstructure and corporate governance it self. Therefore this study is very important, once carried out as a performance assessment of the company concered. The Sampel for this sudy we used data from the 52 companies listed in Indonesia Stock Exchange period 2013 until 2015. This research uses secondary data from the companies that we make samples for this study. In this study, the sampling is the purposive sampling method. The analysis for the hypothesis in this<br />study is multiple regression analysis with the software SPSS 20. The results of this study indicate that the variable Financial Leverage and Profitability have significant influence on income smoothing. Variable governance in the proxy to the board of directors, audit committees, institutional ownership doesn’t have significant effect on income smoothing. Variable characteristics doesn’t have significant effect on income smoothing.</span>

scholarly journals PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL, DAN KOMITE AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN

2021 ◽  
Vol 7 (1) ◽  
pp. 56
Author(s):  
Erma Setiawati ◽  
Eskasari Putri ◽  
Nanda Devista Devista
Keyword(s):  
Financial Reporting ◽  
Firm Size ◽  
Audit Committee ◽  
Stock Exchange ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Analysis Data ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Logistic Regression Method

AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh profitabilas, ukuran perusahaan, kepemilikan institusional, dan komite audit terhadap ketepatan waktu pelaporan keuangan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Metode pengambilan sampel yang digunakan adalah metode purposive sampling, sehingga diperoleh 84 perusahaan manufaktur selama 3 tahun. Data yang digunakan dalam penelitian ini adalah data sekunder. Teknik analisis data yang digunakan adalah metode regresi logistik. Hasil dari penelitian ini menunjukkan bahwa profitabilitas, ukuran perusahaan, kepemilikan institusional, dan komite audit tidak berpengaruh terhadap ketepatan waktu pelaporan keuangan.Kata kunci: profitabilitas, ukuran perusahaan, kepemilikan institusional, komite audit, ketepatan waktu pelaporan keuanganAbstractThis study aims to determine the effect profitability, firm size, institutional ownership and audit committee to the timeliness of financial reporting on manufacturing companies listed on the Indonesia Stock Exchange period 2017-2019. Sampling method used in this research is purposive sampling, so that obtained 84 manufacturing companies for period 3 years. Data used in the study is a secondary data. Analysis data technique used is logistic regression method. The result shows that profitability, firm size, institutional ownership and audit committee not significant to the timeliness of financial reporting.Keywords: profitability, firm size, institutional ownership, audit committee, timeliness of financial reporting

scholarly journals The role of Internet Financial Reporting (IFR) in mediating manufacturing firm value on Indonesia Stock Exchange (IDX)

2020 ◽  
Vol 2 (2) ◽  
pp. 169
Author(s):  
Khoirul Fuad ◽  
Nurlita Dwi Ariyani ◽  
Retno Tri Handayani
Keyword(s):  
Financial Reporting ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Manufacturing Firm ◽  
Purposive Sampling ◽  
The Relationship

<p class="IABSSS"><strong>Purpose</strong> - This research aimed to determine the role of Internet Financial Reporting application for manufacturing companies on Indonesia stock exchange in the increase of firm value both directly and indirectly.</p><p class="IABSSS"><strong>Method </strong>- This research used a purposive sampling method. The number of data collected was 95 company samples. This research employed SPSS 25 for testing the data.  </p><p class="IABSSS"><strong>Result</strong> - The results of this study indicated that Internet Financial Reporting can mediate the relationship between institutional ownership and profitability on firm value.</p><p class="IABSSS"><strong>Implication</strong> - Internet Financial Reporting application for companies today attracts investors to invest their capital to the companies because of the ease in getting the information needed at any time.</p><strong>Originality</strong> - This study used Internet Financial Reporting as mediation and source of the data year 2018.

Impact of Good Corporate Governance on Financial Distress in the Consumer Goods Sector Company

2017 ◽  
Vol 2 (4) ◽  
pp. 46-55
Author(s):  
Sri Marti Pramudena
Keyword(s):  
Corporate Governance ◽  
Consumer Goods ◽  
Financial Distress ◽  
Stock Exchange ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Good Corporate Governance ◽  
A Company

Objective - Financial distress is referred to as a condition in which a company's operations result in insufficient funds to meet its obligations (insolvency). The success or failure of a company greatly depends on the corporate governance of the company. This study aims to identify the relationship between the existence of good corporate governance and the probability of financial distress. Methodology/Technique - This study used secondary data obtained from annual reports from 2009 to 2014. The data is gathered from consumer goods manufacturing companies, that are listed on the Indonesian Stock Exchange (BEI). The sample includes 10 companies. The method of analysis used is multiple linear regressions. Findings - The results of the study show that institutional ownership and managerial ownership adversely affect the possibility of financial distress. On the other hand, the proportion of commissioners and the number of board of directors have a positive effect on the probability of financial distress. Novelty - This study found that institutional ownership (IO) has an inverse effect on the financial distress of a company. Type of Paper - Empirical Keywords: Good Corporate Governance; Financial Distress; Corporate Performance. JEL Classification: G30, G34, G39.

scholarly journals Transparansi Pengungkapan Penyisihan Terhadap Manajemen Laba Akrual

2019 ◽  
Vol 1 (3) ◽  
pp. 1216-1232
Author(s):  
Yuni Fatma ◽  
Nurzi Sebrina
Keyword(s):  
Regression Analysis ◽  
Earnings Management ◽  
Cross Section ◽  
Analytical Method ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Discretionary Accruals ◽  
Manufacturing Companies ◽  
Purposive Sampling

This study aims to examine the effect of transparency in disclosure of allowance for accrual earnings management. This research is classified as causal associative research. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. By using the purposive sampling method, there are 30 companies as research samples. Overall accrual earnings management uses discretionary accruals, transparency is measured by the allowance disclosure indicator. The type of data used is secondary data obtained from www.idx.co.id. The analytical method used is panel cross section regression analysis. The results of this study indicate that transparency in disclosure of allowance is not able to explain the variance of accrual earnings management in the observation company so that the research hypothesis is rejected.

scholarly journals Analisis Determinan Ketepatan Waktu Pelaporan Keuangan Perusahaan Manufaktur

2021 ◽  
Vol 14 (2) ◽  
Author(s):  
Sartika Wulandari
Keyword(s):  
Financial Reporting ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Institutional Ownership ◽  
Audit Committees ◽  
Managerial Ownership ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Positive Effect

This study examines the effect of managerial ownership, institutional ownership, independent commissioners, audit committees and profitability, on the timeliness of financial reporting in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The population in this study were all companies listed on the Indonesia Stock Exchange from 2016 to 2019. The sample selection used the purposive sampling method and 299 samples were obtained. The analysis used is logistic regression analysis. The results showed that profitability had a significant positive effect on the timeliness of financial reporting. Meanwhile, managerial ownership, institutional ownership, independent commissioners, and audit committees have no effect on the timeliness of financial reporting

scholarly journals Pengaruh ROE, DER, dan EPS Terhadap Harga Saham pada Emiten Syariah Sektor Barang Konsumsi di BEI

2020 ◽  
Vol 1 (2) ◽  
pp. 1-13
Author(s):  
Dwi Meilvinasvita ◽  
Safaruddin Safaruddin ◽  
Yuliana Yuliana
Keyword(s):  
Stock Prices ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Company Performance ◽  
Financial Reports ◽  
Return On Equity ◽  
Financial Ratio ◽  
Purposive Sampling ◽  
Equity Ratio

Abstract Return On Equity (ROE), Deb to Equity Ratio (DER), and Earning Per Share (EPS) are some financial ratios that are used to analyze a company's performance effectively and efficiently. The positive company performance will encourage investors to be stimulated by placing funds through ownership of shares in its. The research sample uses purposive sampling method. The sample are 24 consumer goods sector companies that listed on Indonesia Stock Exchange (BEI) 2013 – 2017 with secondary data of annual financial reports. This study discusses about effected these ratios to the price of sharia shares so that it will contribute to analysis and decision making of investors and improvements of company in the future. By using multiple linear analysis methods the results show that simultaneously ROE, DER and EPS have significant effect on stock prices. Partially, ROE and EPS have significant effect, while DER ratio has not significant effect on stock prices. Therefor, Islamic issuers should maintain their performance, especially in profitability. The achivement of company profits is the main indicators to interest investors. It will affect the price of islamic stocks to rise and have positive prospect. Keywords: Financial Ratio, Investor, Indonesia Stock Exchange, Islamic Issuer ________________________ Abstrak Return On Equity (ROE), Deb to Equity Ratio (DER), dan Earning Per Share (EPS) merupakan beberapa rasio keuangan yang digunakan untuk melihat kinerja sebuah perusahaan secara efektif dan efisien. Kinerja perusahaan yang positif akan mendorong investor terstimulasi menempatkan dana melalui kepemilikan saham pada perusahaan tersebut. Penarikan sampel penelitian menggunakan purposive sampling. Sampel yang digunakan adalah 24 emiten syariah sektor industri barang konsumsi yang ada di Bursa Efek Indonesia (BEI) periode 2013 hingga 2017 dengan sumber data sekunder berupa laporan keuangan tahunan. Penelitian ini membahas sejauh mana rasio-rasio keuangan dari emiten syariah tersebut mempengaruhi harga saham sehingga diharapkan akan memberikan kontribusi bagi analisis dan pengambilan keputusan investor ke depannya dalam berinvestasi dan perbaikan kinerja perusahaan di masa akan datang. Dengan menggunakan metode analisis linear berganda hasil penelitian secara simultan menunjukkan ROE, DER dan EPS berpengaruh signifikan terhadap harga saham. Sementara itu, hasil uji parsial menunjukkan bahwa hanya ROE dan EPS yang berpengaruh signifkan, sedangkan rasio DER tidak berpengaruh signifikan terhadap harga saham. Oleh karena itu, emiten-emiten syariah harus mempertahankan kinerja perusahaan khususnya dalam menghasilkan laba. Pencapaian laba perusahaan menjadi indikator utama ketertarikan investor dalam berinvestasi yang akan mempengaruhi harga saham syariah menjadi naik dan memiliki prospek positif. Kata Kunci: Rasio Keuangan, Investor, Bursa Efek Indonesia, Emiten Syariah ________________________

scholarly journals PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL DAN KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA)

2019 ◽  
Vol 5 (1) ◽  
pp. 70-83
Author(s):  
Asnawi Asnawi ◽  
Ridwan Ibrahim ◽  
Mulia Saputra
Keyword(s):  
Sampling Method ◽  
Annual Report ◽  
Secondary Data ◽  
Sustainability Reporting ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Corporate Value ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Debt Policy

This study aims to examine the effect of managerial ownership, institutional ownership, and debt policy either jointly or partially to Corporate Value. The sample in this research is Manufacturing Company listed in Indonesia Stock Exchange period 2014-2016, the total sample in this research are 46 manufacturing companies selected by purposive sampling method. This study uses secondary data, secondary data used in the form of financial statement data, annual report (annual report), sustainability reporting, and GCG report from sample companies period 2014-2016. The method of analysis used in this study is multiple linear regression. The results of this study indicate that; (1) managerial ownership, institutional ownership, and debt policy together affect to Corporate Value. (2) Managerial ownership partially does not have affect to Corporate Value. (3) Institutional ownership and Debt policy partially affect to Corporate Value.Keywords: Managerial Ownership, Institutional Ownership, Debt Policy, Corporate Value AbstrakPenelitian ini bertujuan untuk menguji pengaruh kepemilikan manajerial, kepemilikan institusional, dan kebijakan hutang baik secara bersama-sama ataupun parsial terhadap Nilai Perusahaan. Sampel pada penelitian ini adalah Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode 2014-2016, total sampel pada penelitian ini sebanyak 46 perusahaan manufaktur yang dipilih dengan purposive sampling method. Penelitian ini menggunakan data sekunder, data sekunder yang digunakan adalah berupa berupa data laporan keuangan, laporan tahunan (annual report), sustainability reporting, dan GCG report dari perusahaan sampel periode tahun 2014-2016. Metode analisis yang digunakan pada penelitian ini adalah regresi linear berganda. Hasil penelitian ini menunjukkan bahwa; (1) kepemilikan manajerial, kepemilikan institusional, dan kebijakan hutang secara bersama berpengaruh terhadap nilai perusahaan. (2) kepemilikan manajerial secara parsial tidak berpengaruh terhadap nilai perusahaan. (3) kepemilikan institusional dan kebijakan hutang secara parsial berpengaruh terhadap nilai perusahaan.Kata kunci:    Kepemilikan Manajerial, Kepemilikan Institusional, Kebijakan Hutang, Nilai Perusahaan  

scholarly journals PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

2020 ◽  
Vol 28 (1) ◽  
pp. 51-70
Author(s):  
Kristianus Ronaldo Jemani ◽  
Teguh Erawati
Keyword(s):  
Capital Structure ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Financial Report ◽  
Purposive Sampling ◽  
Positive Effect

This study aims to examine whether profitability has an effect on firm value, profitability has an effect on capital structure, capital structure has an effect onfirm value and profitability on firm value with capital structure as an intervening variable.The study took a sample of manufacturing companies listed on the Indonesia Stock Exchange. The type of data used in this study is secondary data in the form of a company’s annual financial report. During the 2014-2018 period, there were 142 manufacturing companies. The method of determining the sample used in this study is purposive sampling, which is a sampling method determined or determined by researchers in accordance with certain criteria. Manufacturing companies are 42 sample companies. Data is also analyzed using path analysis.The results of the study include (1) profitability has a significant positive effect on firm value, (2) profitability has a significant positive effect on capital structure, (3) capital structure has a significant positive effect on firm value, (4) Profitability has a significant positive effect on firm value with capital structure as an intervening variable.

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