ANALISIS CORPORATE FINANCIAL PERFORMANCE, CORPORATE GOVERNANCE DAN CSR PERFORMANCE   DI SEKTOR PARIWISATA DAN  MULTIMEDIA

This research aims to identify the influence of Good Corporate Governance, represented by board size, independent commissioner size,institutional ownership, on CSR peformance and corporate financial performance, and also to observe the possible influence of CSR peformance on corporate financial performance . The population used in this study are multimedia and tourism companies listed on the Indonesia Stock Exchange(IDX) that chooses for the period of 2011 to 2014 as the sample. Sample selection procedure carried out by implementing purposive sampling method. Data are analyzed using path analysis.The results suggest good corporate governance, represented by independent commissioner size and blockholder ownership have positive influence toward CSR performance. Good corporate governance, represented by board size have no influence toward CSR performance . While, corporate governance represented by board size have positive influence toward corporate financial performance , independent commissioner size and blockholder ownership not have influences toward corporate financial performance and that only board size have direct and indirect effect toward corporate financial performance by CSR peformance.

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ANALISIS CORPORATE FINANCIAL PERFORMANCE, CORPORATE GOVERNANCE DAN CSR PERFORMANCE DI SEKTOR PARIWISATA DAN MULTIMEDIA

JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK ◽

10.25105/jipak.v11i2.4575 ◽

2019 ◽

Vol 11 (2) ◽

pp. 151

Author(s):

Rafaela Pertiwi Sergius ◽

Etty M Nasser

Keyword(s):

Corporate Governance ◽

Financial Performance ◽

Indirect Effect ◽

Sampling Method ◽

Selection Procedure ◽

Institutional Ownership ◽

Positive Influence ◽

Corporate Financial Performance ◽

Board Size ◽

Good Corporate Governance

This research aims to identibr the influence of Good Corporate Governance, represented by board size, independent commissioner size, institutional ownership, on CSR peformance and corporate financial performance, and also to observe the possible influence of CSR peformance on corporate financial performance. The population used in this study are multimedia and tourism companies listed on the Indonesia Stock Exchange (IDX) that chooses for the period of 2011 to 2014 as the sample. Sample selection procedure carried out by implementing purposive sampling method. Data are analyzed using path analysis. The results suggest good corporate governance, represented by independent commissioner si:e and blockholder ownership have positive influence toivard CSR performance. Good corporate governance, represented by board size have no influence toward CSR performance. While, corporate governance represented by board size have positive influence toward corporate financial performance, independent commissioner size and blockholder ownership not have influences toward corporate financial performance and that only board size have direct and indirect effect toward corporate financial performance by CSR peformance.

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

MBIA ◽

10.33557/mbia.v17i2.317 ◽

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).

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PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CSR DAN GCG SEBAGAI VARIABEL PEMODERASI

Media Riset Akuntansi Auditing & Informasi ◽

10.25105/mraai.v10i2.1018 ◽

2010 ◽

Vol 10 (2) ◽

pp. 41

Author(s):

Hidayatullah ,

Keyword(s):

Corporate Governance ◽

Financial Performance ◽

Stock Exchange ◽

Value Added ◽

Corporate Financial Performance ◽

Corporate Value ◽

Moderating Variables ◽

Good Corporate Governance ◽

Relationship Of ◽

The Relationship

This Thesis investigated the influence of financial performance toward corporate value by exposing Corporate Sosial Responsibility (CSR) and Good Corporate Governance (GCG) as Moderating Variables. Corporate Financial performance as independent variable is represented by the Financial Value Added (FVA) and Corporate Value as Dependent Variable is represented by Tobin `s Q value. CSR value is indexed based on the 78 items of exposure themes and GCG value is indexed using the 18 items of exposure themes which the researcher called Corporate Governance Perception Index. After selecting 149 companies listed in Indonesia Stock Exchange, the researcher found 39 manufacture companies. qualified as the research objects based on the defined criteria, with observation timeframe from the year of2005 to 2008. The result of the research concludes that: Financial Performance (FVA) significantly influences the corporate value (Tobins 'Q); Corporate Sosial Responsibility also influences the relationship of corporate financial performance and the corporate value; and Good Corporate Governance influences the relationship of corporate financial performance and the corporate value as well.Keywords: Financial value Added, Tobin 's Q, CSR, GCG

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PENGARUH KONEKSI POLITIK, GOOD CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP TAX AVOIDANCE

JURNAL AKUNTANSI ◽

10.37932/ja.v9i2.95 ◽

2020 ◽

Vol 9 (2) ◽

pp. 118-131

Author(s):

Laras Putri Maidina ◽

Lela Nurlaela Wati

Keyword(s):

Corporate Governance ◽

Financial Performance ◽

Tax Evasion ◽

Stock Exchange ◽

Sample Selection ◽

Tax Avoidance ◽

Least Square ◽

Political Connection ◽

Manufacturing Companies ◽

Good Corporate Governance

The purpose of the study was to test the influence of Political Connections, Good Corporate Governance, and Financial Performance on Tax Avoidance. The research method used is a quantitative method. The study used data of 45 manufacturing companies listed Index Stock Exchange (IDX) during the period 2014 to 2018. Samples are taken by the purposive sampling method and which meets the criteria for sample selection. Data is processed with Version 9 Eviews software using the Generalized Least Square (GLS) method. Results show that Political Connection and Financial Performance have a positive influence on Tax Avoidance, this suggests that there are still companies that practice tax evasion. Corporate Governance has no effect on Tax Avoidance, meaning the existence of Corporate Governance is effective in attempting to prevent tax avoidance practices.

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Effect of Application of Principles of Good Corporate Governance Corporate Financial Performance Against At PT.Duta Cendana Mobilindo Cianjur

10.31227/osf.io/5gxab ◽

2020 ◽

Author(s):

endang naryono

Keyword(s):

Corporate Governance ◽

Linear Regression ◽

Financial Performance ◽

Linear Regression Analysis ◽

Secondary Data ◽

Positive Influence ◽

Primary Data ◽

Corporate Financial Performance ◽

Good Corporate Governance ◽

Ex Post

This research to determine the application of GCG PT.Duta Cendana Mobilindo , development of the company 's financial performance on a PT.Duta Cendana Mobilindo, and to determine the effect of GCG Implementation of the company's financial performance on a PT.Duta Cendana Mobilindo.The method used is the method of ex - post facto . This study uses primary data and secondary data obtained from the financial and non-financial statements of the PT.Duta Cendana Mobilindo . To test the hypothesis used linear regression and correlation Based on the results of the study showed that there is positive between GCG Implementation on the PT.Duta Cendana Mobilindo. The level of closeness of relationship ( correlation ) between the two variables is strong enough , ie r = 0.675 with a correlation coefficient of r > 0 means if GCG Implementation increasing the company's financial performance will increase , and vice versa . The degree of influence is achieved by 45.56 % , and the remaining 54.44 % is influenced by other factors . Meanwhile, through hypothesis testing using t-test , obtained t value = 3.313 and table value of t = 1.987 . Based on the t value , then the value of t is greater than t table located in the rejection of H0 . Results of simple linear regression analysis 2.395 + 0.366 that each increase of 1 ( one point ) Application of the principle of good corporate governance corporate financial performance will increase by 0.366 % . So it can be concluded that the application of GCG has a strong positive influence on the financial performance of the company PT.Duta Cendana Mobilindo.

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PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN KELUARGA YANG TERDAFTAR DI BEI PERIODE TAHUN 2013-2017

Kajian Bisnis STIE Widya Wiwaha ◽

10.32477/jkb.v27i2.51 ◽

2019 ◽

Vol 27 (2) ◽

pp. 109-118

Author(s):

Intan Ariningtyas Junaidi ◽

Nurfauziah Nurfauziah

Keyword(s):

Corporate Governance ◽

Audit Committee ◽

Sampling Method ◽

Stock Exchange ◽

Positive Influence ◽

Governance Mechanism ◽

Book Value ◽

Company Value ◽

Good Corporate Governance ◽

Corporate Governance Mechanism

The purpose of this study was to determine the effect of the application of good corporate governance to the value of the company in family businesses. In this study the sample used was 50 family companies listed on the Indonesia Stock Exchange in 2013-2017. This sample uses a purposive sampling method based on predetermined criteria. The corporate governance mechanism used is an independent board of commissioners and an audit committee. The company value is calculated using the book value (PBV). In testing hypotheses, the method used is multiple regression analysis. The results of this study indicate that if the independent board of commissioners has no influence on the value of the company measured using the book value of prices and the audit committee has a positive influence on the value of the company measured using the book value of prices.

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The effect of corporate governance and firm size on company�s financial performance

The Indonesian Accounting Review ◽

10.14414/tiar.v5i1.491 ◽

2016 ◽

Vol 5 (1) ◽

pp. 63

Author(s):

Richy Sugiono Agus Budiyanto ◽

Gunasti Hudiwinarsih

Keyword(s):

Corporate Governance ◽

Financial Performance ◽

Firm Size ◽

Sampling Method ◽

Stock Exchange ◽

Purposive Sampling ◽

Good Corporate Governance ◽

To Come

The company's financial performance is very important, as one of the ways that can be done by the company's management, to meet the obligations of the parties concerned in achieving the vision and mission of the company. Good Corporate governance is one way to make the company more optimal in achieving the goals of the company. Based on the Corporate Governance Perception Index, some companies are included in the CGPI ratings with the category of very reliable and reliable. This will bring more investors to come so that the companies can develop into bigger investment with funds provided by the investors. As such, the research aims to test the effect of good corporate governance, as measured by CGPI score and firm size on the companys financial performance, con-sisting of profitability, leverage, and liquidity. This research is using purposive sampling method to select all the population, i.e. companies included in the CGPI ratings with the category of very reliable and reliable, and listed in Indonesia Stock Exchange period 2010-2013. There are 59 companies used as the samples in this study. The results of the analysis show that good corporate governance affects profitability and leverage, but it does not affect liquidity. While, firm size affects profitability, leverage, and liquidity

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Pengaruh Audit Internal, Struktur Modal, Dan Good Corporate Governance Terhadap Kinerja Keuangan

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v2i1.192 ◽

2020 ◽

Vol 2 (1) ◽

pp. 2001-2019

Author(s):

Amara Meidiana ◽

Erinos NR

Keyword(s):

Corporate Governance ◽

Capital Structure ◽

Financial Performance ◽

Sampling Method ◽

Negative Impact ◽

Positive Impact ◽

Stock Exchange ◽

Internal Audit ◽

Good Corporate Governance ◽

Significant Negative Impact

Economic growth according to business field said that financial sector in 2016 to 2018 were decreased year by year. It indicates that there was a financial performance’s decline in financial sector’s companies. In order to increase financial performance, we need to find out factors that could accelerate financial performance’s potential. Internal audit, capital structure, and good corporate governance are independent variables that will be tested in this research for their impacts on financial performance. This research uses ROA, ROE, & NPM combination as internal audit’s proxies and DAR, DER, & LDER as capital structure’s proxies which are still minor in prior researchs. The purpose of this research is to test how far internal audit, capital structure, and good corporate governance could affect financial performance partially. This research was tested on financial sector’s companies that listed on Indonesia Stock Exchange in 2016 to 2018 with 129 samples using purposive sampling method with judgment. The results of this research proved that internal audit had insignificant positive impact on financial performance, capital structure had significant negative impact on financial performance, while good corporate governance had significant positive impact on financial performance with significant level 0,005 which is had not reach the maximum standard 0,05 yet.

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Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan

Kajian Bisnis STIE Widya Wiwaha ◽

10.32477/jkb.v25i2.237 ◽

2017 ◽

Vol 25 (2) ◽

pp. 176-193

Author(s):

Fransisca Pangestu Wardani ◽

Zulkifli Zulkifli

Keyword(s):

Corporate Governance ◽

Financial Performance ◽

Board Of Directors ◽

Audit Committee ◽

Sampling Method ◽

Stock Exchange ◽

Coefficient Of Determination ◽

Test Statistic ◽

Good Corporate Governance ◽

Linearity Test

This study aims to determine the effect of good corporate governance to financial performance of companies listed on the Indonesia Stock Exchange Year 2011-2015. Good Corporate Governance in this study is proxied in the Proportion of Independent Commissioner Board, Audit Committee Size, Size of Board of Directors, Board of Commissioners size. The financial performance of proxies in ROA. The sampling method using purposive sampling method. The population of 143 companies listed in the Indonesia Stock Exchange in 2015, then obtained a sample totaling 56 companies, so the amount of data used as many as 280 data. The analytical tool used (1) Descriptive statistics (2) Classical Assumption Test: Normality Test, Test Linearity, Test multicoloniarity, Autocorrelation test and test Heteroskidastity (3) Regression Analysis: The coefficient of determination (R²), Test Statistic F, and test statistics t. The results showed that the variable proportion of independent board has no effect on the financial performance measured by ROA. The size of the variable audit committee has no effect on the financial performance is measured using ROA. The size of the variable board of directors affect the financial performance is measured using ROA. The size of the variable board of directors has no effect on the financial performance is measured using ROA. Based on the results of the F test analysis showed that the proportion of independent board, the size of the variable audit committee, the size of the board of directors and board size together not significant effect on ROA, or it could be concluded that good corporate governance is not a significant effect on the financial performance of the company.

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