scholarly journals PENGARUH STRUKTUR KEPEMILIKAN DAN DEWAN KOMISARIS TERHADAP KINERJA BANK UMUM KONVENSIONAL YANG MENYALURKAN KREDIT PADA UMKM: DENGAN KESEMPATAN INVESTASI SEBAGAI VARIABEL MEDIASI

2016 ◽  
Vol 4 (2) ◽  
Author(s):  
Sri Ayem
Keyword(s):  
Corporate Governance ◽  
Ownership Structure ◽  
Corporate Performance ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Governance Structures ◽  
Investment Opportunity ◽  
Public Ownership ◽  
Board Of Director ◽  
Investment Opportunity Set

There were two aims of the research. The first one was to test the influence of corporate governance structures: institution ownership, public ownership, and board of director structure--toward the corporate performance, and the second aim was to test the possibility of investment opportunity set variable (IOS) play the role as a mediated variable between corporate governance structure and corporate performance. Previous researches done on the same topic had dominantly focused on direct relationship of corporate governance and corporate performance. So far, the results of those researches were not conclusive yet. The banking corporations used as the sample were taken from the Indonesian Stock Exchange (Jakarta Stock Exchange) which were active during the period of 2005-2011. Among 27 corporations, there were only 20 that fulfilled the sample requirements. The data were collecting by using pooling method ( data panel ) within 147 investigations. The test results substructure one that examines the effect of institutional ownership, public ownership and composition of the board of directors of the investment opportunity set, showing the ownership structure (institutional ownership and public) did not significantly influence the investment opportunity, while the composition of the board of commissioners statistically have an influence on the investment opportunity set , Based on testing substructure 2 which tested the effect of the structure of institutional ownership, structure of public ownership, the board and the investment opportunity set on firm performance indicate ownership variables Institutional has no significant effect on the performance of commercial banks Conventional loan portfolio on SMEs, while public ownership, the composition of the board of commissioners and the investment opportunity set has a significant influence on the company's performance. Keyword: corporate governance structures, management ownership, Institutional ownership, board of director, investment opportunity set, corporate performances

scholarly journals PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, SET KESEMPATAN INVESTASI (IOS) DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA

2017 ◽  
Vol 9 (2) ◽  
Author(s):  
Kurniawati Kurniawati
Keyword(s):  
Corporate Governance ◽  
Significant Influence ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Investment Opportunity ◽  
Set Size ◽  
Good Corporate Governance ◽  
Final Sample ◽  
Investment Opportunity Set

The quality of earnings reported in the financial statements is one of the key factors to make a decision. This study aims to examine the effect of the mechanism of Good Corporate Governance (GCG), which is proxied by board of commissioner and institutional ownership, the investment opportunity set and the size of the company to the quality of earnings.<br />The sample used in this researchwere LQ45 companies listed at the Indonesia Stock Exchange during 2012-2015.Samples are collected by purposive sampling and resulted in 15 firms as the final sample. The statistic method used was multiplied analysis linear regression, with hypotheses testing of statistic t tests (α = 5%).<br />The results of this research showed that the institutional ownership has a significant influence to the quality of earnings, while board of commissioner, investment opportunity set and the size of the company has no significant influence to the quality of earnings.<br />Keywords : good corporate governance, board of commissioner, institutional ownership, investment opportunity set, size of the company, quality of earnings.

scholarly journals PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL, STRUKTUR KEPEMILIKAN INSTITUSIONAL, SET KESEMPATAN INVESTASI, UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN

2017 ◽  
Vol 27 (1) ◽  
Author(s):  
Purwo Adi Nugroho
Keyword(s):  
Firm Size ◽  
Ownership Structure ◽  
Firm Value ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Investment Opportunity ◽  
Investment Opportunity Set ◽  
Real Estate Company ◽  
Observation Period

The main purpose of this study was to determine the effect of managerial ownership structure, institutional ownership structure, investment opportunity set and firm size on firm value. The population of this study is a real estate company that listed on the Indonesia Stock Exchange with the observation period 2008 to 2012. Data obtained by the method of purposive sampling and the 42 companies sampled each year. The method of analysis used is multiple linear regression by using SPSS 20.0. The results of this study indicate that: (1) managerial ownership structure has no effect on firm value, (2) institutional ownership structure has significant effect on firm value, (3) investment opportunity set has significant effect on firm value, and (4) firm size has significant effect on firm value. Key words: managerial ownership structure, institutional ownership structure, investment opportunity set, firm size and firm value

scholarly journals PENGARUH STRUKTUR KEPEMILIKAN MANAJERIAL, STRUKTUR KEPEMILIKAN INSTITUSIONAL, SET KESEMPATAN INVESTASI, UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN

2017 ◽  
Vol 27 (1) ◽  
pp. 73
Author(s):  
Purwo Adi Nugroho
Keyword(s):  
Firm Size ◽  
Ownership Structure ◽  
Firm Value ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Investment Opportunity ◽  
Investment Opportunity Set ◽  
Real Estate Company ◽  
Observation Period

The main purpose of this study was to determine the effect of managerial ownership structure, institutional ownership structure, investment opportunity set and firm size on firm value. The population of this study is a real estate company that listed on the Indonesia Stock Exchange with the observation period 2008 to 2012. Data obtained by the method of purposive sampling and the 42 companies sampled each year. The method of analysis used is multiple linear regression by using SPSS 20.0. The results of this study indicate that: (1) managerial ownership structure has no effect on firm value, (2) institutional ownership structure has significant effect on firm value, (3) investment opportunity set has significant effect on firm value, and (4) firm size has significant effect on firm value. 

The Effect of Company Size on the Relationship between Corporate Governance and Corporate Performance in the Iraqi Stock Exchange

2021 ◽  
Vol 39 (11) ◽  
Author(s):  
Ghazwan Al-Shiblawi ◽  
Dalal Mahdi ◽  
Mohammed Mahdi
Keyword(s):  
Corporate Governance ◽  
Board Of Directors ◽  
Significant Relationship ◽  
Corporate Performance ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Company Size ◽  
Statistical Population ◽  
The Board Of Directors ◽  
The Relationship

The aim of the present study is to assess The Effect of Company Size on the Relationship between Corporate Governance and Corporate Performance in the Iraqi Stock Exchange. The statistical population under study is listed companies of  Iraq Stock Exchange and the number of companies studied in Iraq is 35, from 2015-2019. The results concluded that there is a statistically significant relationship between the change (increase) of institutional ownership and the performance of the company, and this relationship is direct, as well as the relationship between the change (increase) of institutional ownership and the performance of the company. It can change under the influence of the company's size, and this relationship is negative, meaning the larger the company's size, the weaker the relationship. At the same time, the existence of a relationship between changing the composition of the members of the Board of Directors and the performance of the company was not supported, as well as between changing (increasing) the independence of the Board of Directors and the performance of the company, in addition to the relationship between changing the composition of the Board of Directors. The independence of the Board of Directors and the performance of the company is not affected by the change in the size of the company

scholarly journals Pengaruh Corporate Governance, Investment Opportunity Set, Ukuran Perusahaan, Dan Penerapan Psak 55 Terhadap Konservatisme Akuntansi

2019 ◽  
Vol 2 (2) ◽  
pp. 85
Author(s):  
Lutviana Nur Hakiki ◽  
Badingatus Solikhah
Keyword(s):  
Quantitative Methods ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Accounting Conservatism ◽  
Managerial Ownership ◽  
Company Size ◽  
Analysis Tool ◽  
Investment Opportunity ◽  
Panel Data Regression ◽  
Investment Opportunity Set

The purpose of the study is to determine and analyze the influence of managerial ownership, institutional ownership, the proportion of independent commissioners, investment opportunity set, company size and the implementation of PSAK 55 on accounting conservatism. This research based on quantitative methods using panel data regression. The population of this research is banking companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017 periods. The data analysis tool used is the Eviews 9 program. The results of the study show that  company size had a positive and significant effect on accounting conservatism. Meanwhile, managerial ownership, institutional ownership, the proportion of independent commissioners, investment opportunity set, and the implementation of PSAK 55 have no effect on accounting conservatism Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh kepemilikan manajerial, kepemilikan institusional, proporsi dewan komisaris independen, investment opportunity set, ukuran perusahaan, dan penerapan PSAK 55 terhadap konservatisme akuntansi. Penelitian ini didasarkan pada metode kuantitatif dengan menggunakan analisis regresi data panel. Populasi dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2015-2017. Alat analisis data yang digunakan yaitu program Eviews 9. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh positif dan signifikan terhadap konservatisme akuntansi. Kepemilikan manajerial, kepemilikan institusional, proporsi dewan komisaris independen, investment opportunity set, dan penerapan PSAK 55 tidak berpengaruh terhadap konservatisme akuntansi. 

scholarly journals Pengaruh Corporate Governance Dan Manajemen Laba Terhadap Kebijakan Dividen

2014 ◽  
Vol 5 (2) ◽  
pp. 151
Author(s):  
Agustina Ratna Dwiati ◽  
Muhammad Bisyri Effendi
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Multiple Regression ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Investment Opportunity ◽  
Financial Firms ◽  
Investment Opportunity Set ◽  
The Impact

AbstractThe aim of this study is to test the impact of corporate governance and investment opportunity set toward dividend policy with earnings management as intervening variable. The sample of this study is non-financial firms listed in Indonesia Stock Exchange and also a member of Corporate Governance Perception Index on 2012 and 2013. The method that used in this study is multiple regression. The results showed that company with strong corporate governance really cared about shareholders interests by giving high dividend for them. Meanwhile, earnings management has no impact toward dividend policy.

scholarly journals PENGARUH PUBLIC OWNERSHIP DAN GROWTH OPTION TERHADAP KINERJA KEBERLANJUTAN DENGAN INVESTMENT OPPORTUNITY SET SEBAGAI VARIABEL MODERASI

2020 ◽  
Vol 3 (2) ◽  
pp. 141
Author(s):  
Endang Ruhiyat ◽  
Holiawati Holiawati
Keyword(s):  
Stock Exchange ◽  
Selection Procedure ◽  
Secondary Data ◽  
Growth Options ◽  
Manufacturing Companies ◽  
Investment Opportunity ◽  
Public Ownership ◽  
Sustainability Performance ◽  
Growth Option ◽  
Investment Opportunity Set

This study aims to determine the effect of public ownership and growth options on sustainability performance with an investment opportunity set as a moderating variable. This type of research is associative quantitative using secondary data taken from the IDX website. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange from 2013 to the end of 2017. The sample selection procedure in this study is using purposive sampling method, only 50 company data that meet the criteria. The results of this study have a significant effect on Public Ownership Sustainability Performance, the influence of growth options on sustainability performance. Opportunity Set is able to moderate the influence of Public Ownership on Sustainability Performance. The Investment Opportunity Set does not moderate the effect of Growth Options on Sustainability Performance.

scholarly journals DETERMINAN KUALITAS IMPLEMENTASI CORPORATE GOVERNANCE PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2004-2008

2011 ◽  
Vol 9 (1) ◽  
Author(s):  
Abdullah Taman ◽  
Bily Agung Nugroho
Keyword(s):  
Corporate Governance ◽  
Stock Exchange ◽  
Ownership Concentration ◽  
Analysis Method ◽  
Outlier Analysis ◽  
Investment Opportunity ◽  
Implementation Quality ◽  
Investment Opportunity Set ◽  
Determinants Of Implementation

Objective of this paper is to analyze determinant of implementation quality ofcorporate governance in companies listing in Indonesian Stock Exchange during period 2004-2008.Population in this study is entire listed companies in Indonesia Capital Market amountto 389 companies. Purposive samping is used to determine sample usage. The samples arefifty companies but one company is relaxed because of outlier. Analysis method used in thisstudy is multiple regression.This study concludes that determinants of implementation quality of corporategovernance are ownership concentration, investment opportunity set, and leverage.Simultaneously, they affect significantly to implementation quality of corporate governancewith F-value is 3.301 (sig. 0.029). Meanwhile, individually variable leverage affectssignificantly to implementation quality of corporate governance with t-value is 2.694 (sig.0.016).Key words: corporate governance, ownership concentration, investment opportunity set,leverage.

scholarly journals Sustainability Performance Determinants With Investment Opportunity As Moderation

2022 ◽  
Vol 2 (3) ◽  
pp. 231-238
Author(s):  
Desak Nyoman Sri WERASTUTI
Keyword(s):  
Stock Exchange ◽  
Sample Selection ◽  
Selection Procedure ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
Investment Opportunity ◽  
Public Ownership ◽  
Sustainability Performance ◽  
Investment Opportunity Set ◽  
Performance Determinants

This study aims to determine the effect of public ownership and public ownership on sustainability performance with the Investment Opportunity Set (IOS) as a moderating variable. This type of research is quantitative associative using secondary data taken from the IDX website. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange from 2015 to the end of 2019. The sample selection procedure in this study used the purposive sampling method; only 87 company data met the criteria. The results of this study Public Ownership have a significant effect on sustainability performance; there is an effect of public ownership on sustainability performance. The IOS can moderate the influence of Public Ownership on Sustainability performance.

scholarly journals INVESTMENT OPPORTUNITY SET AND GOOD CORPORATE GOVERNANCE TO EARNINGS QUALITY

2020 ◽  
pp. 242-251
Author(s):  
Fransisca Listyaningsih
Keyword(s):  
Corporate Governance ◽  
Sampling Method ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Manufacturing Industries ◽  
Managerial Ownership ◽  
Investment Opportunity ◽  
Good Corporate Governance ◽  
Corporate Governance Mechanisms ◽  
Investment Opportunity Set

This study aims to examine the effect of good corporate governance mechanisms (consisting of institutional ownership and managerial ownership) and investment opportunity set (IOS) on earnings quality. The population in this study are companies with types of manufacturing industries listed on the Indonesia Stock Exchange in the period 2013 to 2017. The sample was obtained using a purposive random sampling method. Data analysis uses multiple linear regression. The results showed that the mechanism of good corporate governance did not affect earnings quality, and investment opportunity set (IOS) affected earnings quality. KEYWORDS: Good Corporate Governance, Investment Opportunity Set and Earnings Quality

Sign in / Sign up

Export Citation Format

Share Document