scholarly journals PENGARUH TATA KELOLA PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN EMISI KARBON DI INDONESIA

2021 ◽  
Vol 16 (2) ◽  
pp. 303
Author(s):  
Amrie Firmansyah ◽  
Pramuji Handra Jadi ◽  
Wahyudi Febrian ◽  
Deddy Sismanyudi
Keyword(s):  
Corporate Governance ◽  
Carbon Emissions ◽  
Financial Services ◽  
Good Governance ◽  
Stock Exchange ◽  
Secondary Data ◽  
The Public ◽  
Good Corporate Governance ◽  
The World ◽  
The Government

<p><em>The company has a significant contribution to industrialization, which results in global warming and climate change in the world. This condition can threaten the future of the world, including in Indonesia. This study aims to examine the effect of corporate governance on the disclosure of carbon emissions in Indonesia. This study uses secondary data sourced from financial statements available at www.idnfinancials.com. The sample used in this study was a manufacturing company from 2016 to 2019. By using purposive sampling, the sample obtained in the study is 260 observations. The research data were analyzed using multiple linear regression for panel data. This study concludes that the implementation of good governance and firm size are positively associated with emission carbon disclosure. The implementation of good corporate governance can increase the transparency of information provided to the public voluntarily, including information on carbon emissions produced by companies. Besides, the large companies tend to be transparent in their carbon emissions disclosure to the public.  This research indicates that the government needs to regulate policies related to managing carbon emissions produced by companies to encourage companies to implement sustainability issues. In addition, the Financial Services Authority (OJK) needs to carry out monitoring related to the implementation of corporate governance implemented by companies listed on the Indonesia Stock Exchange. </em></p>

scholarly journals The Impact of Good Corporate Governance Implementation on Firm Value

2020 ◽  
Vol 4 (4) ◽  
pp. 553
Author(s):  
Juendiny Chrisna Ekasari ◽  
Yefta Andi Kus Noegroho
Keyword(s):  
Corporate Governance ◽  
Firm Value ◽  
Good Governance ◽  
Stock Exchange ◽  
Secondary Data ◽  
Return On Equity ◽  
Company Value ◽  
Good Corporate Governance ◽  
Relationship Of ◽  
The Impact

Many banking companies that offer shares on the Indonesia Stock Exchange, so it is very important for banking companies to pay attention to the value of their companies. This study aims to analyze the effect of the implementation of Good Corporate Governance on firm value through the existence of profitability. This study used a quantitative approach and secondary data collection, by testing the causal relationship of measurable research variables, namely examining the effect of GCG on firm value and profitability and positioning the profitability variable as an intervening variable. This study found that the direct relationship between GCG and profitability to firm value has an influence. Whereas, the results of this study also indicate the ineffective use of the proxied profitability of Return on Equity (ROE) as an intervening variable in the effect of GCG on firm value. This means that in banking companies listed on the IDX for the 2017-2019 period, GCG does not have an indirect effect on company value through profitability. Based on the results, if bank management pays more attention to the application of the principles of good governance (GCG), it will have an impact on increasing firm value.

scholarly journals RESPON PASAR ATAS PENGUNGKAPAN EMISI KARBON DI INDONESIA : BAGAIMANA PERAN TATA KELOLA PERUSAHAAN?

2021 ◽  
Vol 8 (2) ◽  
pp. 151
Author(s):  
Amrie Firmansyah ◽  
Pramuji Handra Jadi ◽  
Wahyudi Febrian ◽  
Eta Fasita
Keyword(s):  
Corporate Governance ◽  
Carbon Emissions ◽  
Stock Prices ◽  
Financial Services ◽  
Firm Value ◽  
Stock Price ◽  
Secondary Data ◽  
The Public ◽  
Sustainability Disclosure

<em>Positive responses from investors indicate the company's success in providing information to the public. It reflects the stock prices increase in the capital market. Information that is responded to positively provides investor confidence that it contains decision-making usefulness, and managers can ensure its sustainability in the future. This study aims to examine the association of carbon emissions disclosure with firm value in Indonesia. In addition, this study also examines the role of corporate governance in the association between carbon emissions disclosure and firm value. This study employs secondary data sourced from financial statements available at <a href="http://www.idnfinancials.com">www.idnfinancials.com</a> and stock price data from <a href="http://www.finance.yahoo.com">www.finance.yahoo.com</a>. The sample employed in this study is a manufacturing company from 2016 to 2019. By using purposive sampling, the sample obtained in the study is 260 observations. The data were analyzed using multiple linear regression for panel data. This study concludes that the carbon emissions disclosure is negatively associated with firm value. In addition, corporate governance has not succeeded in strengthening the positive effect of carbon emission disclosures on firm value. This study suggests that the Indonesia Financial Services Authority (OJK) should re-examine the regulation on sustainability disclosure, which includes carbon emissions, which is one of the current dynamic issues in the world. In addition, companies need to improve the quality of disclosure of information related to sustainability to the public.</em>

Pengaruh Kinerja Keuangan dan Good Corporate Governance (GCG) Terhadap Nilai Perusahaan

MBIA ◽  
2019 ◽  
Vol 17 (2) ◽  
pp. 1-10
Author(s):  
Rolia Wahasusmiah
Keyword(s):  
Corporate Governance ◽  
Firm Value ◽  
Sampling Method ◽  
Total Population ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Positive Influence ◽  
Manufacturing Companies ◽  
Good Corporate Governance

This study aims to determine the effect of financial performance and good corporate governance (GCG) on the value of companies in manufacturing companies listed on the stock exchange Indonesia. The type of data used is secondary data in the form of annual report 2016. Population used in this study are all companies listed on the Indonesia Stock Exchange (BEI). This research uses purposive sampling method with total population of 144 companies and sample of 31 companies. The results show that simultaneously ROA, OPM, NPM, KM, and KI have a positive influence on firm value. While partially ROA  have a positive influence on firm value. While OPM, NPM, KM, and KI have no positive influence on firm value).

Pengaruh Dewan Direksi, Dewan Komisaris Independen. Kepemilikan Manajerial, Kepemilikan Institusional, Dan Dewan Pengawas Syariah Terhadap No Performing Financing (Studi Kasus Pada Bank Umum Syariah Yang Terdaftar Di OJK Periode 2015-2019)

2021 ◽  
Vol 2 (2) ◽  
Author(s):  
Yugi Maheswari ES ◽  
Iwan Fakhruddin ◽  
Azmi Fitriati ◽  
Bima Cinintya Pratama
Keyword(s):  
Corporate Governance ◽  
Board Of Directors ◽  
Commercial Bank ◽  
Financial Services ◽  
Supervisory Board ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Good Corporate Governance ◽  
The Board Of Directors

Tujuan penelitian ini untuk mengetahui pengaruh penerapan Good Corporate Governance (GCG) yang diproksikan oleh dewan direksi, dewan komisaris independen, kepemilikan manajerial, kepemilikan institusional, dan dewan pengawas syariah terhadap risiko pembayaran yang diukur dengan rasio Non Performing Financing (NPF) pada Bank Umum Syariah. Populasi penelitian adalah Bank Umum Syariah Yang Terdaftar di Otoritas Jasa Keuangan. Data yang digunakan adalah data sekunder berupa laporan tahunan Bank Umum Syariah periode 2015-2019. Sampel yang dikumpulkan adalah 14 bank syariah sebayak 70 data. Hasil penelitian menunjukkan bahwa dewan direksi berpengaruh negative erhadap NPF. Dewan komisaris independen, kepemilikan manajerial, kepemilikan institusional, dan dewan pengawas syariah tidak berpengaruh terhadap NPF.  The purpose of this study is to determine the effect of the implementation of Good Corporate Governance (GCG) which is proxied by the board of directors, the board of independent commissioners, managerial ownership, institutional ownership, and the sharia supervisory board against payment risk as measured by the Non Performing Financing (NPF) ratio at the Bank Sharia General. The study population was a Sharia Commercial Bank Registered at Financial services Authority. The data used was secondary data in the form of reports annual Sharia Commercial Bank for the period 2015-2019. The samples collected were 14 Islamic banks as much as 70 data. The results showed that the board of directors has a negative effect on NPF. Independent board of commissioners, managerial ownership, institutional ownership, and sharia supervisory board have no effect on NPF.

scholarly journals Risk Based Bank Rating dalam Mengukur Tingkat Kesehatan Perbankan

2019 ◽  
Vol 3 (2) ◽  
pp. 114-123
Author(s):  
Neny Tri Indrianasari ◽  
Khoirul Ifa
Keyword(s):  
Corporate Governance ◽  
Financial Services ◽  
Time Series Data ◽  
Risk Profile ◽  
Series Data ◽  
Average Value ◽  
Good Corporate Governance ◽  
Source Data ◽  
The Government ◽  
Descriptive Method

The Financial Services Authority assesses the national banking industry in the better shape shown by some indicators, one of which the involvement of the Government in realizing economic growth. With the better banking conditions will marimbas Bank on growth Of Islamic Peoples. This research aims to know the level of health of bank Syariah BPR in East Java by using methods of Risk-Based Bank Rating. The assessment by the method of Risk-Based Bank Rating consists of four factors of risk profile, Good Corporate Governance, earning and capital of each bank. This research uses descriptive method quantitative approach to analyze the ratio-the ratio of the measured. The data type used is the time series data of the year 2015 – 2017. Source data obtained from the Financial Services Authority website (OJK). Data analysis techniques using analysis of Risk-Based Bank Rating (RBBR) consist of four-factor risk profile, Good Corporate Governance, earning and capital. The study concluded that the overall average value of NPF Bank Of Islamic People (BPRS) of 13.37% unhealthy, with an average overall rating Of Sharia Rural Banks ROA (BPRS) of 0.11% with the predicate less healthy and that the average overall rating Of Sharia Rural Banks CAR (BPRS) amounted to 28.47% with very healthy.

APAKAH GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY BERPENGARUH TERHADAP PROFITABILITAS PERUSAHAAN LQ45?

2019 ◽  
Vol 4 (1) ◽  
pp. 14
Author(s):  
Novia Eka Sariantono ◽  
Luh Putu Mahyuni
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Secondary Data ◽  
Listed Companies ◽  
Annual Reports ◽  
Return On Equity ◽  
Good Corporate Governance ◽  
Corporate Social

Do Good Corporate Governance and Corporate Social Responsibility Influence Profitability of LQ45 Listed Companies. This study aims to examine the influence of good corporate governance and corporate social responsibility on profitability of LQ45 listed companies in Indonesia Stock Exchange. The data analyzed were secondary data in the form of annual reports and sustainability report. The data were analyzed using multiple linear regression. The results of this research indicate: (1) Good corporate governance (GCG) has a significant effect on profitability of LQ45 listed companies; (2) Corporate social responsibility (CSR) does not have a significant effect on profitability of LQ45 listed companies. This research provides empirical evidence that implementation of GCG could influence profitability, while the implementation of CSR does not influence profitability. Keywords: Good corporate governance, corporate social responsibility, independent commissioner board, corporate social responsibility, disclosure index, return on equity

scholarly journals Good corporate governance dan Ukuran Perusahaan Sebagai Stimulus Di Lakukannya Tax Management

JURNAL PUNDI ◽  
2018 ◽  
Vol 2 (2) ◽  
Author(s):  
Yunita Valentina Kusufiyah
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Audit Committee ◽  
Good Governance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
State Revenue ◽  
Good Corporate Governance ◽  
Tax Management ◽  
Negative Effect

The largest state revenue comes from tax revenues. This is evident from the data of the Central Bureau of Statistics in 2016 as much as 86.16% of state revenue derived from tax revenue. For the company, the tax is a expenses that must be paid so needed a strategy in doing the efficiency of the tax expenses (the tax savings). One such strategy is tax management. To perform a good tax management then it takes the implementation of good governance in a company. Another variable that becomes the stimulus of Tax Management is the size of the company. This study examines Good corporate governance and Corporate Size as Stimulus in Tax Management. The research was conducted at a banking company listed on the Indonesia Stock Exchange. Research methodology used in this research is regression analysis that is linear regression analysis. The findings in this study are institutional ownership, the proportion of independent board of commissioners has a positive and significant influence on tax management while the audit committee has no influence on tax management. Company size has a significant negative effect on tax management Keywords : Good Corporate Governance, size, Tax Managemet

scholarly journals Pengaruh Good Corporate Governance Terhadap Kualitas Laba Perusahaan (Studi pada Perusahaan Sektor Consumer Goods dalam Bursa Efek Indonesia Periode 2016-2018)

2020 ◽  
Vol 12 (2) ◽  
pp. 215-222
Author(s):  
Lisa J. C. Polimpung
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Coefficient Of Determination ◽  
Managerial Ownership ◽  
The Public ◽  
Good Corporate Governance ◽  
Corporate Earnings ◽  
Earning Quality

Financial statements reflect the state of the company where in a financial statement a person can get various kinds of information where one of them is profit. Before investors make an investment they will use information about earnings for their consideration. This causes earnings quality to be one of the most important aspects because it is used in evaluation materials to measure the performance of a company because investors expect quality earnings. Earnings quality is one of the driving factors used by investors before making investment decisions. This study wants to see whether the variables contained in good corporate governance which are divided into managerial ownership, institutional ownership, the size of the public accounting firm, audit committee and committee board have an influence on the quality of corporate earnings. This study conducted a study of companies listed on the Indonesia Stock Exchange in the period 2016-2018 where the number of observations was 60 observations and examined using the calculation of the coefficient of determination and multiple regression. The results found are managerial ownership and audit committee have an influence on earnings quality while other variables have no influence.  Keywords: Good Corporate Governance, Earning Quality

scholarly journals Governance Innovations and Population Data Recording in Southeast Aceh Regency

2019 ◽  
Vol 2 (2) ◽  
pp. 107
Author(s):  
Muhamad Husein Maruapey
Keyword(s):  
Good Governance ◽  
Secondary Data ◽  
Population Data ◽  
Jel Classification ◽  
Leadership Capacity ◽  
The Public ◽  
Knowledge Innovation ◽  
Management Of Innovation ◽  
The Government ◽  
Complex Activities

Population data management involves many complex activities of different types of organizations, stakeholders, and knowledge. Innovation is essential in improving the efficiency of the public sector. Governance innovations will give the consequences of the success of innovation itself.  Good governance is a reflection of the innovation strategy of a government administration process. The focus of this research is to investigate the phenomenon of innovation in the management of population data and documents in Southeast Aceh regency. The qualitative method with phenomenological analysis is used to explain and identify how the phenomenon occurs.  The data collection is done inductively by having interviews, discussions, and participatory observation. The triangulation approach is used to explain empirical and secondary data. The results of this study found that the management of innovation should be supported by various supporting policies and the leadership capacity of policy maker. Community participation and cross-border cooperation also contributed to the management of innovation. Innovation is also an immediate need today to deliver excellent public services by the government. JEL Classification:  H70, O32, R58

scholarly journals IMPLEMENTASI GOOD GOVERNANCE SEBAGAI UPAYA PENCEGAHAN PENYAKIT BIROKRASI DALAM PELAYANAN PUBLIK (STUDI KASUS KASUS PELAYANAN ADMINISTRASI KEPENDUDUKAN DI KANTOR KECAMATAN MEDAN HELVETIA

2021 ◽  
Vol 29 (2) ◽  
pp. 24
Author(s):  
Pangeran Teguh Anugrah ◽  
Abdul Kadir ◽  
Pin Pin
Keyword(s):  
Human Resources ◽  
Public Service ◽  
Public Services ◽  
Good Governance ◽  
Secondary Data ◽  
Primary Data ◽  
Organizational Relationships ◽  
Public Servants ◽  
The Public ◽  
The Government

District is part of the government organization that is closest to dealing directly with the community and spearheading the success of regional development, especially in Medan, where the District will be seen directly in planning and controlling development and services, and a reflection of good governance in Medan. The objectives of this study are as follows: (i) to describe the Good Governance implementation in the District, especially in the District of Medan Helvetia, (ii) to analyze the factors that support and inhibit the implementation in the District, especially in the District of Medan Helvetia.The form of descriptive research using a qualitative approach, this research was conducted in the District of Medan Helvetia. The informants consisted of key informants, namely the Head of District and their apparatus as many as 4 people who were determined purposively and the Main informant namely the community who were taken accidentally as many as 20 people at the time of the study. Primary data comes from interviews and secondary data from literature studies and other written documents. After the data and information needed has been collected, the researcher then sifts through the data and information into the research indicators that have been determined. After the data and information are grouped, the researcher then presents the data and analyzes the data qualitatively.Research Results: The good governance implementation in Medan Helvetia District Office refers to the Decree of the District of Medan Helvetia number 138/19-17/SK-MH/IX/2015 on Standard Operating Procedures (SOP) in Medan Helvetia District Environment. In general, the implementation analysis as follows: (i) Standards and Policy Objectives: public servants have attempted to achieve the public service goals they have set, (ii) Resources: human resources and support resources or facilities, researchers see still shortcomings, (iii) Inter-Organizational Relations: inter-organizational relationships implemented in Medan Helvetia  District are good, (iv) Characteristics of the Implementing Agent: the characteristics of the existing implementing agent can already be applied by the implementor of public services in both the public service in Medan Helvetia district, (v) Social, Political, and Economic Conditions: on the variable social, economic and political conditions, the implementors of public services in providing public services do not discriminate between each other, (vi) Implementor Disposition: the attitude given by the implementor of public services is friendly and courteous when providing public services. Supporting factors are cooperation with stakeholders, commitment of the head district (Camat), and the economic potential of the region and opportunities of private CSR, while the Inhibitor Factors are Lack of community participation, lack of human resources apparatus, lack of funds and some damaged road and drainage infrastructure.

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