scholarly journals The Effect of Financial Conditions, Growth, and Debt to Equity Ratio on Company Sustainability with Corporate Governance as a Moderating Variable

2020 ◽  
Vol 1 (2) ◽  
pp. 147
Author(s):  
Verawati Verawati
Keyword(s):  
Corporate Governance ◽  
Empirical Evidence ◽  
Stock Exchange ◽  
Moderating Effect ◽  
Financial Condition ◽  
Financial Conditions ◽  
Result Show ◽  
Equity Ratio ◽  
The Relationship ◽  
Positive Effect

The purpose of this study is to get an empirical evidence whether financial condition, growth, and debt to equity ratio have a significant effect on company sustainability. Sample consists of companies that listed on Indonesian Stock Exchange since 2014 to 2017 and participating in the CGPI survey conducted by Indonesian Institute for Corporate Governance. Using multiple regression and moderated regression, the empirical results show that financial condition and debt to equity ratio has a significant positive effect on company sustainability, meanwhile growth does not have a significant effect in company sustainability. This study also try to get an empirical evidence whether corporate governance has a moderating effect to the relationship between financial condition and company sustainability, debt to equity ratio and company sustainability, growth and company sustainability. The result show that corporate governance does not have a moderating effect to the relationship between financial condition and company sustainability, debt to equity ratio and company sustainability, growth and company sustainability. Further study can use ASEAN CG Scorecard to obtain corporate governance scores and make a comparisons between industries.

scholarly journals PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN KELUARGA DI INDONESIA

2020 ◽  
Vol 10 (1) ◽  
pp. 1
Author(s):  
Adhitya Rechandy Christian Santoso
Keyword(s):  
Corporate Governance ◽  
Data Analysis ◽  
Board Of Directors ◽  
Sampling Method ◽  
Stock Exchange ◽  
Return On Assets ◽  
The Board Of Directors ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect

This study discusses the application of corporate governance to the performance of family companies in Indonesia. The relationship of corporate governance in this study was proxied with an independent board of commissioners, the size of the board of directors, and the size of the audit board. The measurement of the financial performance of this study uses Return On Assets (ROA) with a sample of research companies listed on the Indonesia Stock Exchange in the 2014-2018 period.The sampling method in this study uses purposive sampling and data analysis using multiple linear regression with the help of SPSS 21.The results of data analysis, the proportion of independent commissioners and the size of the board of directors had a significant positive effect on the variable size of the audit board not having a significant effect.

scholarly journals Kondisi Keuangan, Kualitas Pelayanan, Sanksi Perpajakan, Kesadaran dan Kepatuhan Wajib Pajak Kendaraan Bermotor

2021 ◽  
Vol 31 (7) ◽  
pp. 1615
Author(s):  
Ida Bagus Alit Surya Dharma ◽  
Ida Bagus Putra Astika
Keyword(s):  
Linear Regression ◽  
Service Quality ◽  
Multiple Linear Regression ◽  
Empirical Evidence ◽  
Sampling Method ◽  
Motor Vehicle ◽  
Primary Data ◽  
Financial Condition ◽  
Financial Conditions ◽  
Positive Effect

This study aims to obtain empirical evidence of the influence of the taxpayer's financial conditions, service quality, taxation sanctions, and taxpayer awareness on motor vehicle taxpayer compliance. This study uses primary data. Samples were taken using accidental sampling method and this research was conducted at the Bali Provincial Revenue Agency in 2017. The number of respondents was 100 taxpayers. Data was collected using questionnaires and analyzed using multiple linear regression. Based on the results of the analysis, the results obtained that the financial condition of the taxpayer, service quality, taxation sanctions, and taxpayer awareness have a positive effect on motor vehicle taxpayer compliance at the Bali Provincial Revenue Agency. Keywords: Taxpayer's Financial Condition, Service Quality; Taxation Sanction; Taxpayer Awareness; Mandatory Vehicle Compliance.

scholarly journals Pengaruh Good Corporate Governance pada Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Mediasi

2020 ◽  
Vol 30 (2) ◽  
pp. 388
Author(s):  
Gede Marco Pradana Dika Putra ◽  
Ni Gusti Putu Wirawati
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Firm Value ◽  
Stock Price ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Good Corporate Governance ◽  
The Relationship ◽  
Positive Effect

A firm not only aims to get profits but also maximize its value  which can be reflected in stock price. Research aims to examine the effect of good corporate governance on firm value with financial performance as a mediating variable. The study conducted on LQ45 companies listed on Indonesia Stock Exchange in 2017-2018. Sample determined by purposive sampling with 32 samples. Path analysis was used. analysis showed managerial ownership and institutional ownership had no effect on financial performance, managerial ownership and institutional ownership had no effect on firm value, financial performance had a positive effect on firm value, and financial performance was unable to mediate the relationship between GCG and firm value. Keywords: Good Corporate Governance; Firm Value.

scholarly journals Good Corporate Governance dan Kinerja Keuangan Perusahaan Perbankan di Bursa Efek Indonesia

2021 ◽  
Vol 31 (3) ◽  
pp. 524
Author(s):  
Putu Kevin Yudhia ◽  
A.A.G.P. Widanaputra
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Stock Exchange ◽  
Managerial Ownership ◽  
Return On Assets ◽  
Financial Condition ◽  
Good Corporate Governance ◽  
Analysis Technique ◽  
The Relationship ◽  
A Company

Financial performance is an achievement in a company that reflects a picture of the company's financial condition. Good Corporate Governance regulates the relationship between shareholders, directors and commissioners. The purpose of this study was to determine the effect of Good Corporate Governance on banking financial performance. This research was conducted in banking companies listed on the Indonesia Stock Exchange in the 2015-2017 period. The number of samples taken was 48 banking companies, with a purposive sampling method. The data analysis technique used is the classical assumption test and multiple linear regression test. The results of this study indicate that the board of commissioners has a negative and significant effect on financial performance. The results of this study indicate that managerial ownership has a positive and significant effect on financial performance. Keywords: Good Corporate Governance, Financial Performance, Return On Assets (ROA).

scholarly journals Cash Holdings and Investment Levels: An Empirical Study from Listed Companies on Viet Nam’s Stock Exchange

2019 ◽  
Vol 14 (3) ◽  
pp. 98
Author(s):  
Hoang Thi Thuy ◽  
Duong Thi Nhan ◽  
Chen MiaoJian
Keyword(s):  
Empirical Study ◽  
Empirical Evidence ◽  
Stock Exchange ◽  
Cash Holdings ◽  
Policy Formulation ◽  
Viet Nam ◽  
Investment Level ◽  
Strategic Policy ◽  
The Relationship ◽  
Positive Effect

The study selected 410 companies on Viet Nam’s Stock Exchange during the period from 2012 to 2016, with 2050 observations as a sample of research, to analyze the relationship between cash holdings and investment levels. The findings show that cash holdings has a positive effect on investment levels: the higher cash holdings, the greater investment level. Also, the results show that investment levels are affected by the return on total assets but not affected by the size of the company. The research is empirical evidence that contributes to the limited investment in research in Vietnam and is a reference for those interested in investing in Vietnam and managers in strategic policy formulation.

scholarly journals PENGARUH KEBIJAKAN UTANG PADA NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI

2017 ◽  
Vol 12 (1) ◽  
pp. 1
Author(s):  
I Pande Putu Suwisnaya ◽  
Komang Ayu Krisnadewi
Keyword(s):  
Stock Exchange ◽  
Total Sample ◽  
Significant Positive Effect ◽  
Book Value ◽  
Natural Logarithm ◽  
Analysis Technique ◽  
Equity Ratio ◽  
The Relationship ◽  
Debt Policy ◽  
Positive Effect

The purpose of this study is to provide empirical evidence about the effect of debt policy on the company’s value where the size of the company as a moderating variable. This study was performed on companies listed in Indonesia Stock Exchange in 2012-2015. The total sample of 88 companies with a total number of observations as much as 352 observations. The analysis technique used is the moderated regression analysis (MRA). The company's value in this study is proxied by the price book value (PBV), while the debt policy is proxied by debt to equity ratio (DER), and the size of the company is proxied by the natural logarithm of total assets. Based on the analysis found that the debt policy significant positive effect on the value of the company, which weakens the relationship between the size of the company's debt policy on the value of the company.

How auditor locality affects audit report timeliness

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ameneh Bazrafshan ◽  
Simin Dehghani Madise
Keyword(s):  
Corporate Governance ◽  
Empirical Evidence ◽  
Audit Committee ◽  
Stock Exchange ◽  
Audit Committees ◽  
Audit Report ◽  
Content Type ◽  
Auditor Quality ◽  
The Relationship ◽  
Linear Regressions

Purpose Despite extensive research on the determinates of audit report timeliness, there is limited empirical evidence on the effect of auditor locality on audit report timeliness. Therefore, this study aims to examine the relationship between auditor locality and audit report timeliness. Furthermore, this study investigates the moderating roles of audit committee, corporate governance and auditor quality in this relationship. Design/methodology/approach In this study, the information of 157 companies listed on the Tehran Stock Exchange during the period 2013–2019 has been collected. Moreover, multivariate linear regressions were used to test the hypotheses. Findings Findings show that in general, there is no significant relationship between auditor locality and audit report timeliness. However, empirical evidence suggests that in companies with specialized audit committees, strong corporate governance and high-quality auditors, auditor locality improves audit report timeliness. Originality/value Overall, the results indicate that there are some circumstances in which auditor locality affects the audit report timeliness. Specifically, the association of auditor locality and audit report timeliness is conditional to audit committee, corporate governance and auditor quality.

scholarly journals The influence of debt policy on firm value with firm size as a moderating variable.

2017 ◽  
Vol 12 (1) ◽  
pp. 1-12
Author(s):  
I Pande Putu Suwisnaya ◽  
Komang Ayu Krisnadewi
Keyword(s):  
Firm Value ◽  
Stock Exchange ◽  
Total Sample ◽  
Book Value ◽  
Natural Logarithm ◽  
Analysis Technique ◽  
Equity Ratio ◽  
The Relationship ◽  
Debt Policy ◽  
Positive Effect

The purpose of this study is to provide empirical evidence about the effect of debt policy on the company’s value where the size of the company as a moderating variable. This study was performed on companies listed in Indonesia Stock Exchange in 2012-2015. The total sample of 88 companies with a total number of observations as much as 352 observations. The analysis technique used is the moderated regression analysis (MRA). The company's value in this study is proxied by the price book value (PBV), while the debt policy is proxied by debt to equity ratio (DER), and the size of the company is proxied by the natural logarithm of total assets. Based on the analysis found that the debt policy significant positive effect on the value of the company, which weakens the relationship between the size of the company's debt policy on the value of the company.

scholarly journals Pengaruh Good Corporate Governance pada Kinerja LPD dengan Budaya Organisasi Berorientasi Tim sebagai Variabel Mediasi

2020 ◽  
Vol 30 (10) ◽  
pp. 2471
Author(s):  
Ni Putu Gita Darmayanti ◽  
Ni Made Dwi Ratnadi ◽  
Ayu Aryista Dewi ◽  
Gerianta Wirawan Yasa
Keyword(s):  
Corporate Governance ◽  
Organizational Culture ◽  
Empirical Evidence ◽  
Sampling Method ◽  
Sampling Technique ◽  
Good Corporate Governance ◽  
Research Population ◽  
Culture Performance ◽  
The Relationship ◽  
Positive Effect

This research was aims to obtain to empirical evidence of the influence of GCG on the performance of LPD, the effect of GCG on team-oriented organizational culture, the influence of team-oriented organizational culture on LPD performance, examine the culture of team-oriented organizations as mediating the relationship between GCG on LPD performance. The research population was 50 LPD in Penebel, Tabanan. The sample was determined by the nonprobability sampling method with a purposive sampling technique, obtained as many as 25 LPD. The data are analyzed using path analysis. The analysis shows that GCG has a positive effect on LPD performance. GCG has a positive effect on team-oriented organizational culture. Team-oriented organizational culture has a positive effect on LPD performance. Team-oriented organizational culture mediates a part of the influence of GCG on LPD performance. Keywords: Good Corporate Governance; Team-Oriented Organizational Culture; Performance of Lembaga Perkreditan Desa.

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