scholarly journals PENGARUH KUALITAS LAPORAN KEUANGAN DAN DEBT MATURITY TERHADAP EFISIENSI INVESTASI DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI: STUDI PADA PERBANKAN GO PUBLIC DI INDONESIA

2021 ◽  
Vol 11 (1) ◽  
pp. 28-42
Author(s):  
Muhammad Dedat Dingkorici Akasumbawa ◽  
Slamet Haryono
Keyword(s):  
Corporate Governance ◽  
Data Model ◽  
Financial Statements ◽  
Positive Influence ◽  
Debt Maturity ◽  
Investment Efficiency ◽  
Going Public ◽  
Good Corporate Governance ◽  
Positive Effect

The purpose of this study is to test whether variable quality of financial statements, debt maturity and good corporate governance as moderating the quality of financial statements affect investment efficiency. This study used a panel data model with 40 banking samples going public in Indonesia in 2015-2019. The results showed that the quality of financial statements has a significant positive effect on investment efficiency. Debt maturity shows a positive influence on investment efficiency. However, good corporate governance has no effect in moderating the quality of financial statements with investment efficiency.

scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE DAN BUDAYA TRI HITA KARANA SEBAGAI VARIABEL MODERASI PADA KUALITAS LAPORAN KEUANGAN

2020 ◽  
Vol 11 (2) ◽  
pp. 164-169
Author(s):  
Ni Made Vita Indriyani ◽  
I Wayan Gde Yogiswara Darma Putra
Keyword(s):  
Corporate Governance ◽  
Financial Statements ◽  
Good Corporate Governance ◽  
Analysis Technique ◽  
Positive Effect

This research examines the effect of Good Corporate Governance (GCG) and Culture of Tri Hita Karana as a moderating variable on the Quality of Financial Statements with the location of research at a money changer company in Badung Regency. In this research, the analysis technique used is moderated regressions analysis (MRA). The questionnaire returned in this research amounted to 82%. Research respondents included owners, accounting, managers and tellers. Based on the results of the analysis, it was concluded that H1 was accepted. This means that Good Corporate Governance has a positive effect on the quality of financial statements. H2 is also accepted which means THK culture strengthens the influence of Good Corporate Governance on the quality of financial statements. Penelitian ini menguji pengaruh Good Corporate Governance (GCG) dan Budaya Tri Hita Karana sebagai variabel moderasi pada Kualitas Laporan Keuangan dengan lokasi penelitian pada money changer di Kabupaten Badung. Dalam penelitian ini, teknik analisis yang digunakan adalah moderated regressions analysis (MRA). Kuesioner yang kembali pada penelitian ini berjumlah 82%. Responden penelitian meliputi pemilik, akunting, manajer dan teller. Berdasarkan hasil analisis, disimpulkan bahwa H1 diterima. Hal ini berarti Good Corporate Governance berpengaruh positif signifikan pada kualitas laporan keuangan. H2 juga diterima yang berarti budaya THK memperkuat pengaruh Good Corporate Governance pada kualitas laporan keuangan.

scholarly journals PENGARUH INCOME SMOOTHING, GOOD COORPORATE GOVERNANCE, PERSENTASE KEPEMILIKAN MANAJERIAL DAN FIRM SIZE TERHADAP TINGKAT PENGUNGKAPAN LAPORAN KEUANGAN

2016 ◽  
Vol 4 (1) ◽  
Author(s):  
Deranika Ratna Kristiana
Keyword(s):  
Corporate Governance ◽  
Firm Size ◽  
Financial Statements ◽  
Positive Influence ◽  
Income Smoothing ◽  
Financial Statement ◽  
Managerial Ownership ◽  
Financial Reports ◽  
Good Corporate Governance ◽  
Positive Effect

This research aims to examine the effect of Income Smoothing to the level of disclosure of financial reports. The implementation of good corporate governance effects to the level of disclosure of financial reports, managerial ownership effects the to the level of disclosure of financial reports and firm size effects to the level of disclosure of financial reports. The sample used in this research is the top 10 company CGPI (Corporate Governance Perception Index) in the period from 2010 to 2014. Hypotheses are test by multiple linear regression. The results show that Income Smoothing is a positive influence on the level of disclosure of financial statement. There are positive effect between good corporate governance to the level of disclosure of financial reports. There is no positive correlation between percentage of managerial ownership to the level of disclosure of financial reports and positive influence of company size and the level of disclosure of financial statements. Keywords: financial statement disclosure, income smoothing, good corporate governance, managerial ownership, and firm size

scholarly journals The Effect of the Internal Control System Effectiveness and the Quality of Financial Reporting and Its Impact on Fraud Prevention of Bandung Regency

2021 ◽  
Vol 5 (1) ◽  
pp. 13
Author(s):  
Yasmin Yasmin ◽  
Srihadi Winarningsih ◽  
Sri Mulyanti
Keyword(s):  
Corporate Governance ◽  
Control System ◽  
Internal Control ◽  
Financial Statements ◽  
Research Approach ◽  
Fraud Prevention ◽  
Good Corporate Governance ◽  
Internal Control System ◽  
System Effectiveness

The corruption has emerged as the main topic of discussion in many countries and fraud prevention becomes important as well. The 2018 Annual Report of the Corruption Eradication Commission (KPK) revealed that in general the KPK's enforcement action over the past 10 years showed a significant increase. This was also confirmed by President Jokowi that one of the big problems of Indonesia is related to Corruption This study is aimed to discover fraud prevention from the perspective of financial statements through the internal control system effectiveness and good corporate governance implementation.This study uses an explanatory research approach to analyze how one variable affects other variables through hypothesis testing. The data was collected using a questionnaire which distributed and filled by all regional authorities in Bandung Regency and then analyzed through path analysis using SPSS data processing tools. The results indicate that the effectiveness of internal control systems along with the good corporate governance implementation and the quality of financial statements have a positive effect on fraud prevention and partially the effectiveness variable of the internal control system has no significant effect, while the other two variables have a significant effect.

scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP EARNINGS MANAGEMENT

2019 ◽  
Vol 8 (1) ◽  
pp. 35
Author(s):  
Hexana Lastanti
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Audit Committee ◽  
Financial Statements ◽  
Managerial Ownership ◽  
Management Problem ◽  
Good Corporate Governance ◽  
The Difference

<p class="Style2">To be able to achieve good corporate governance, in addition to managerial ownership, institutional ownership and board of directors, the role of the audit committee also needed to further enhance the quality of information contained in the financial statements in accordance with his duties. Good corporate governance is one way to address the practice of earnings management. Study to examine the effect of the mechanisms of good corporate governance on earnings management that uses the data in the Indonesian capital market, still very little is done. Earnings management is a management action in the process of preparing financial statements to influence the level of profit that is displayed. The goal is to improve the welfare of certain parties, which can be identified as an advantage. Earnings management problem is the agency problem that is often triggered by a separation of the role or the difference between the interests of the owners (shareholders) with managing the company's management.</p>

scholarly journals The Effect of Good Corporate Governance and Accounting Information Systems on the Quality of Financial Statements

2021 ◽  
Vol 5 (1) ◽  
pp. 168-174
Author(s):  
Zahra Harlianti Sujana
Keyword(s):  
Corporate Governance ◽  
Information Systems ◽  
Linear Regression Analysis ◽  
Accounting Information ◽  
Sampling Technique ◽  
Financial Statements ◽  
Financial Reports ◽  
Accounting Information Systems ◽  
Good Corporate Governance

This study aims to determine how the influence of good corporate governance and accounting information systems on the quality of financial reports at PT Pos Indonesia (Persero) Bandung City. The factors tested in this study are good corporate governance and accounting information systems as independent variables. Meanwhile, the quality of financial reports is the dependent variable. The research method used in this research is the verification method. The population in this study were employees of the finance department at PT.Pos Indonesia (Persero) Bandung. The sampling technique used in this study is a non-probability sampling technique with a saturated sampling method, so that the sample in this study was 34 employees. The analytical method used in this study is multiple linear regression analysis using the Statistical Package for Social Sciences (SPSS) Ver.23.00. The results of research partially and simultaneously show that good corporate governance and accounting information systems affect the quality of financial reports at PT Pos Indonesia (Persero) Bandung City. In addition, the magnitude of the influence of good corporate governance and accounting information systems in contributing to the influence of the quality of financial reports is 55.3%. Keywords: Good Corporate Governance, Accounting Information Systems, and Quality of Financial Statements.

scholarly journals THE EFFECT OF INDEPENDENT COMMISSIONERS, AUDIT COMMITTEES, FINANCIAL DISTRESS, AND COMPANY SIZES ON INTEGRITY OF FINANCIAL STATEMENTS

2019 ◽  
Vol 7 (12) ◽  
pp. 744-750
Author(s):  
Intan Permatasari
Keyword(s):  
Corporate Governance ◽  
Financial Distress ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Audit Committees ◽  
Company Size ◽  
Good Corporate Governance ◽  
Conceptual Paper ◽  
Positive Effect

This study is a conceptual paper that aims to determine the effect of independent commissioners, audit committees, financial distress, and company size on the integrity of financial statements. Previous theoretical studies have shown that the mechanism of good corporate governance, financial distress, and company size can affect the integrity of financial statements. From theoretical discussions and previous research, conclusions are obtained while independent commissioners, audit committees, financial distress, and company size on the integrity of financial statements have a positive effect. This study uses secondary data in the form of annual financial statements of financial sector companies listed on the Indonesia Stock Exchange (BEI) from 2012 to 2018. The renewal in this study is the mechanism of good corporate governance that is used in this study only independent commissioners and audit committees. In addition, the year of research and the sample of research to be studied differ from previous studies

scholarly journals The Effect of Good Corporate Governance and Internal Audit Implementation of Quality of Financial Statement through Intellectual Capital in Pt Jakarta Tourisindo

2020 ◽  
Vol 14 (2) ◽  
pp. 2066-2077
Author(s):  
Nulfi Chandra Herdiyopie ◽  
Suharto Suharto ◽  
Iwan Kurniawan Subagja ◽  
Azis Hakim
Keyword(s):  
Corporate Governance ◽  
Significant Influence ◽  
Intellectual Capital ◽  
Descriptive Analysis ◽  
Internal Audit ◽  
Sampling Technique ◽  
Financial Statements ◽  
Good Corporate Governance ◽  
Quality Of Reports

This study aims to: 1) test and analyze the effect of the implementation of good corporate governance influence intellectual capital at PT Jakarta Tourisindo, 2) test and analyze the effect of internal audit on intellectual capital at PT Jakarta Tourisindo, 3) test and analyze the effect of the application of good corporate governance affect the quality of financial statements at PT Jakarta Tourisindo, 4) test and analyze the effect of internal audit affect the quality of financial statements at PT Jakarta Tourisindo, 5) test and analyze the effect of intellectual capital affect the quality of financial statements at PT Jakarta Tourisindo and 6) test and analyze the effect of the implementation of good corporate governance and internal audit affect the quality of reports through intellectual capital at PT Jakarta Tourisindo. The study was conducted at PT Jakarta Tourisindo with a sample of 100 respondents. The sampling technique uses a random sampling technique. The method of data analysis uses descriptive analysis and path analysis. The results showed that: 1) there was a positive and significant effect between good corporate governance on intellectual capital, 2) there was a positive and significant effect between internal audit on intellectual capital, 3) there was a positive and significant effect between the application of good corporate governance on the quality of financial statements, 4) there is no positive and significant influence between internal audit on the quality of financial statements, 5) there is no positive and significant influence between intellectual capital on the quality of financial statements, and 6) there is a positive and significant effect between good corporate governance and internal audit on quality financial statements through intellectual capital.  

Determinan Kinerja Keuangan Yang Ditinjau Dari Good Corporate Governance, Leverage dan Ukuran Perusahaan (Sub. Sector Perusahaan BUMN yang Terdaftar Di BEI tahun 2013-2018)

Owner ◽  
2020 ◽  
Vol 4 (2) ◽  
pp. 336
Author(s):  
Lola Dwi Antikasari ◽  
Rosa Nikmatul Fajri ◽  
Riana R Dewi
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statements ◽  
Linear Regression Method ◽  
Good Corporate Governance ◽  
The Board Of Directors ◽  
Negative Effect ◽  
Positive Effect

Financial performance as a benchmark for the success of the company's work in a certain period. Financial performance is also used as a basis for determining the company's strategy in the future. The purpose of this study is to analyze the effect of good corporate governance (board size), leverage (DER) and company size on financial performance (ROA). This study uses a population of 120 data from SOE companies listed on the Indonesia Stock Exchange in 2013-2018. And produced a sample of 78 company data. The sampling technique uses purposive sampling. The research instrument in the form of documentation (taking company financial statements). Data analysis method used is multiple linear regression method. The results showed that the size of the board of directors had a positive effect on financial performance. The leverage variable has a negative effect on financial performance. While the size of the company has no effect on financial performance. The benefits of this study are as a reference for further research. Besides that, it can be used as a management guideline in analyzing the company's financial performance.

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