scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE DAN BUSINESS STRATEGY TERHADAP GOING CONCERN PERUSAHAAN

2017 ◽  
Vol 16 (2) ◽  
pp. 91
Author(s):  
Erliana Banjarnahor
Keyword(s):  
Corporate Governance ◽  
Business Strategy ◽  
Stock Exchange ◽  
Test Results ◽  
Going Concern ◽  
Differentiation Strategy ◽  
Good Corporate Governance ◽  
Cost Strategy ◽  
Regression Test ◽  
Positive Effect

<p><em>This study aims to see the influence of corporate governance and business strategy on going concern companies. Sampling method using purposive random sampling that is manufacturing company listed in </em>Bursa Efek Indonesia (BEI)<em> or <br /> Indonesia Stock Exchange for the year 2012-2014. The research method used multiple linear regression. Test results shown differentiation strategy has a significant positive effect on Companies’s going concern, while cost strategy and corporate governance have no significant effect on Companies’s going concern.</em></p><p> </p><p><strong><em>Keywords:</em></strong><strong><em> </em></strong><strong><em>Good Corporate Governance, Business Strategy and Company’s Going Concern.<br /> <br /> </em></strong><strong></strong></p>

scholarly journals PENGARUH DIFFERENTIATION STRATEGY, LEVERAGE, DAN SIZE TERHADAP GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2012-2014

2019 ◽  
Vol 10 (1) ◽  
pp. 43
Author(s):  
Marieta Ariani
Keyword(s):  
Business Strategy ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Sampling Technique ◽  
Significant Positive Effect ◽  
Financial Reports ◽  
Going Concern ◽  
Differentiation Strategy ◽  
Negative Effect ◽  
Positive Effect

<p class="Style1"><em>The </em><em>purpose of this research is !o analyze the influence of differentiation strategy, </em><em>leverage, and size of going concern company during mantifactw•ing companies in </em><em>BEI </em><em>with periode 2012 until 2014. Research conducted obtained from financial reports and </em><em>company annual on the site of indonesian stock exchange. Sample used is 36 company </em><em>the manufacturing sector listed on BEI in the 2012-2014. The sampling technique used </em><em>purposive sampling. This research used Multiple Llinier Regression Analysis. The results showed that partially differentiation strategy had a significant </em><em>positive effect on going concern, leverage had significant negative effect on survival, </em><em>and size had a significant positive effect on going concern. While the simultaneous </em><em>business strategy, leverage, and size have a significant effect on the survival.</em></p>

scholarly journals Faktor-faktor Pendukung Pencegahan Fraud pada Bank Perkreditan Rakyat

2020 ◽  
Vol 5 (1) ◽  
pp. 84
Author(s):  
Gine Das Prena ◽  
Reynaldi Mulyana Kusmawan
Keyword(s):  
Corporate Governance ◽  
Quantitative Analysis ◽  
Internal Audit ◽  
Linear Analysis ◽  
Data Sources ◽  
Primary Data ◽  
Test Results ◽  
Rural Credit ◽  
Good Corporate Governance ◽  
Positive Effect

This study aims to determine whether the understanding of Risk Based Internal Audit, Whistleblowing System, anti-fraud awareness, and the application of the principles of Good Corporate Governance affect the prevention of fraud in Rural Credit Banks in Bali Province. This study uses primary data sources, using instruments in the form of questionnaires. The population used in this study were auditor internal and bord of directors from 134 Rural Credit Banks and the sample used was auditor internal from 57 Rural Credit Banks taken purposive sampling. The analytical method used is quantitative analysis that is multiple linear analysis using SPSS test equipment. t test results show that Risk Based  Internal Audit, Whistleblowing System, Anti-Fraud awareness, and the application of the principles of Good Corporate Governance each have a positive effect on Fraud prevention

PENGARUH IMPLEMENTASI GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN

2019 ◽  
Vol 14 (1) ◽  
pp. 47
Author(s):  
Bambang Purnomo Hediono ◽  
Insiwijati Prasetyaningsih
Keyword(s):  
Corporate Governance ◽  
Linear Regression ◽  
Financial Performance ◽  
Linear Regression Model ◽  
Stock Price ◽  
Stock Exchange ◽  
Operating Profit ◽  
Good Corporate Governance ◽  
Governance Index ◽  
Positive Effect

This study aims to examine the effect of Good Corporate Governance (GCG) implementation on  company,s financial performance. Sample size in this study were 16 companies listed on the Indonesia Stock Exchange. The Company’s Good Corporate Governance Index Score is based on ranking the SWA Governance Index. The analytical method used in this study uses a linear regression model. The results showed that GCG had a positive effect on corporate income, operating profit and post-tax profit. This shows that GCG has a positive effect on financial performance. Meanwhile, GCG  has no significant effect on stock price. Key Words: Good Corporate Governance (GCG), Financial Performance ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh implementasi Good Corporate Governance (GCG) terhadap kinerja keuangan Perusahaan. Ukuran sampel dalam penelitian ini adalah 16 perusahaan yang terdaftar di Bursa Efek Indonesia. Skor Indek GCG Perusahaan mendasarkan pada perangkingan Indek Tata Kelola SWA.  Metode analisis yang digunakan dalam penelitian ini menggunakan model regresi  linier. Hasil penelitian menunjukkan bahwa GCG berpengaruh positif terhadap pendapatan perusahaan, laba operasional dan laba setelah pajak. Hal ini menunjukkan bahwa implementasi GCG berpengaruh positif terhadap kinerja keuangan. Sementara itu, GCG tidak berpengaruh signifikan terhadap kinerja harga saham.  Kata Kunci: Good Corporate Governance (GCG), Kinerja Keuangan

scholarly journals Pengaruh Kepemilikan Pemerintah, Strategi Bisnis, dan Good Coprorate Governance Terhadap Kinerja Perusahaan

2020 ◽  
Vol 21 (1) ◽  
pp. 17-45
Author(s):  
Ferry Hendro Basuki
Keyword(s):  
Corporate Governance ◽  
Business Strategy ◽  
Stock Exchange ◽  
Quantitative Approach ◽  
Company Performance ◽  
Government Ownership ◽  
Purposive Sampling ◽  
Good Corporate Governance

This study aims to examine the effect of government ownership, business strategy, and good corporate governance on company performance. This study uses a quantitative approach. The population in this study is state-owned companies listed on the Indonesia Stock Exchange. Determination of the sample is done by method purposive sampling and obtained 10 companies. The results showed (1) government ownership affects company performance, (2) business strategy does not affect company performance, (3) good corporate governance affects company performance.Keywords: Government Ownership, Business Strategy, Good Corporate Governance, Company Performance

scholarly journals Pengaruh Good Corporate Governance Dan Profitabilitas Terhadap Nilai Perusahaan

2021 ◽  
Vol 3 (2) ◽  
pp. 398
Author(s):  
Maria Silvia Coo Menge ◽  
Kartika Nuringsih
Keyword(s):  
Corporate Governance ◽  
Firm Value ◽  
Manufacturing Industry ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Significant Positive Effect ◽  
Financial Reports ◽  
Purposive Sampling ◽  
Good Corporate Governance ◽  
Positive Effect

The research objective was to determine the effect of good corporate governance which is proxied by managerial and institutional ownership and the effect of profitability in predicting firm value (Tobin Q) in the manufacturing industry in the consumer goods sector listed on the Indonesia Stock Exchange for the 2017-2019 period. The study involved 11 companies that were collected based on purposive sampling. Data in the form of company financial reports are obtained through the Indonesia Stock Exchange website. Data processing using Eviesw10 software with the results of the variable good corporate governance, especially managerial ownership, has a significant positive effect on firm value, while institutional ownership does not have a significant effect. Furthermore, profitability has a significant positive effect on firm value. The results of this study can be used as an example of a mechanism for suppressing agency conflict and as a reference in conducting studies on the creation of corporate value. Tujuan penelitian adalah untuk mengetahui pengaruh good corporate governanceyang diproksi dengan kepemilikan manajerial dan institusionalserta efek profitabilitas dalam mempredikasikan nilai perusahaan (Tobin Q) pada industri manufaktur sektor barang konsumsi terdaftardi Bursa Efek Indonesia periode 2017-2019. Penelitian melibatkan 11 perusahaan yang dikumpulkan berdasarkan purposive sampling. Data berupa laporan keuangan perusahaan diperoleh melalui situs Bursa Efek Indonesia. Pengolahan data menggunakan software Eviesw10 dengan hasil variabel good corporate governancekhususnya kepemilikan manajerial berpengaruh signifikan positif signifikan terhadap nilai perusahaan sebaliknya kepemilikan institusional tidak berpengaruh signifikan. Selanjutnya profitabilitas berpengaruhi secara positif signifikan terhadap nilai perusahaan. Hasil penelitian ini dapat digunakan sebagai salah satu contoh mekanisme menekan konflik keagenan serta sebagai referensi dalam melakukan kajian terhadap penciptaan nilai perusahaan.

scholarly journals PENGARUH KOMPENSASI MANAJEMEN DAN GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN PAJAK SUB SEKTOR MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA

2019 ◽  
Author(s):  
Melsy Darta ◽  
Marlina
Keyword(s):  
Corporate Governance ◽  
Panel Data ◽  
Stock Exchange ◽  
Management Compensation ◽  
Good Corporate Governance ◽  
Panel Data Regression ◽  
Tax Management ◽  
Data Regression ◽  
Food And Beverage ◽  
Positive Effect

ABSTRACTThis study aims to examine the effect of management compensation, the number of board of commissioners and the percentage of independent commissioners on tax management. The object of this research is the food and beverage sub-sector companies listed on the Indonesia stock exchange. The population in this study is the food and beverage sub-sector companies listed on the Indonesia stock exchange in the period 2013 - 2017. The sample used was Purposive Sampling, a total of 8 companies that will be sampled with 40 observations.The method of analysis of this study uses panel data regression using Eviews 8. The results of this study indicate that management compensation has a positive effect on tax management , the number of board of commissioners and percentage of independent commissioners have no effect on tax management. Keywords: management compensation, board of commissioners, the percentage of independent commissioners, tax management

scholarly journals PENGARUH PROFITABILITAS DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN

2019 ◽  
Vol 1 (2) ◽  
pp. 158-173
Author(s):  
Rama Andi Wiguna ◽  
Muhammad Yusuf
Keyword(s):  
Corporate Governance ◽  
Firm Value ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Significant Positive Effect ◽  
Good Corporate Governance ◽  
Positive Effect

This research aimed to get empirical evidence about the effect of profitability and good corporate governance as proxied by the proportion of independent board commissioners, number of board commissioners meetings, proportion of audit committee, number of audit committee meetings, managerial ownersip and institutional ownership. The population of this research was companies listed on the Indonesia Stock Exchange in 2016-2017. The sample of this research was fixed by purposive sampling method so that was found 88 samples. Technique of data analysis was multiple linear regression. The result of research showed that profibility, the proportion of independent board commissioners, proporsion of audit committee, managerial ownership and institutional ownership had significant positive effect on firm value, while commissioners meetings and audit committee meetings had no effect on firm value

scholarly journals Pengaruh E-Banking dan Good Corporate Governance terhadap Kinerja Perbankan di Indonesia

2019 ◽  
Vol 1 (1) ◽  
pp. 21-30
Author(s):  
Wisnu Handoyo Murti
Keyword(s):  
Corporate Governance ◽  
Digital Technology ◽  
Stock Exchange ◽  
Panel Regression ◽  
Digital Era ◽  
Good Corporate Governance ◽  
Governance Practice ◽  
Planning Strategies ◽  
Corporate Governance Practice ◽  
Positive Effect

This study aims to examine the effect of e-banking and the implication of good corpoarte governance on banks performance. The rapid movement of digital technology in dealing with transaction provides both challange and opportunities. Banks, should understand the digital trend to survive in digital era, while the good corporate governance practice will impact banks performance through planning strategies and decision making. This paper use panel regression to analyze the data, and banks that listed in Indonesia Stock Exchange is used as sample. The result indicates that e-banking, board size, and institutional ownership do not statistically significant in influencing banks performance. While ownership concentration and independent commissioner has positive effect on banks performance.

scholarly journals PENGARUH PROFITABILITAS, KEPEMILIKAN KELUARGA, DAN GOOD CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK (Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia)

2017 ◽  
Vol 1 (2) ◽  
Author(s):  
Komang Subagiastra ◽  
I Putu Edy Arizona ◽  
I Nyoman Kusuma Adnyana Mahaputra
Keyword(s):  
Corporate Governance ◽  
Tax Evasion ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Family Ownership ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Good Corporate Governance ◽  
Positive Effect

ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh profitabilitas, kepemilikan keluarga dan good corporate governance terhadap penghindaran pajak dengan berfokus pada perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode tahun 2011-2014. Metode sampling yang digunakan adalah purposive sampling dengan sampel dari 30 perusahaan selama periode pengamatan 4 tahun berturut-turut sehingga menghasilkan total 120 sampel. Alat analisis yang digunakan dalam penelitian ini adalah analisis regresi linear. Hasil pengujian menunjukkan bahwa laba atas aset sebagai proxy dari profitabilitas berpengaruh positif terhadap penghindaran pajak. Kepemilikan institusional dan proporsi dewan komisaris independen sebagai proxy dari good corporate governance juga menunjukkan pengaruh positif terhadap penghindaran pajak.                                                                                          Kata kunci: profitabilitas, kepemilikan Keluarga, tata kelola perusahaan, penghindaran pajak ABSTRACTThis study aimed to examine the effect of profitability, family ownership and good corporate governance on tax evasion by focusing on manufacturing companies listed in Indonesia Stock Exchange in the period 2011-2014. The sampling method used was purposive sampling with a sample of 30 companies during the observation period of 4 years in a row so as to produce a total of 120 samples. The analytical tool used in this study is the linear regression analysis. The test results showed that the return on assets as a proxy of a positive effect on the profitability of tax avoidance. Institutional ownership and the proportion of independent board as a proxy of good corporate governance also showed a positive effect on tax evasion.Keywords: profitability, family ownership, corporate governance, tax evasion

scholarly journals Analisis Faktor yang Mempengaruhi Kredibilitas Kinerja Perusahaan

2019 ◽  
Vol 28 (3) ◽  
pp. 1801
Author(s):  
Zaini Danu Brata ◽  
Maria M. Ratna Sari
Keyword(s):  
Corporate Governance ◽  
Ownership Structure ◽  
Stock Exchange ◽  
Sample Selection ◽  
Company Size ◽  
Company Performance ◽  
Good Corporate Governance ◽  
Research Population ◽  
A Company ◽  
Positive Effect

The purpose of this study is to determine the effect of the application of Good Corporate Governance, Ownership Structure, and Company Size on Company Performance. Several factors This study aims to determine the effect of Good Corporate Governance (CGPI) on the Performance of Companies listed on the IDX for the period 2013-2017. The research population is a company that is listed on the Indonesian stock exchange and at the same time follows the ranking of the Corporate Governance Perception Index with sample selection through a purposive sampling method. There are 55 companies that meet the criteria as research samples. The results show that Good Corporate Governance has a significant positive effect on company performance, Managerial Ownership has a positive and significant effect on company performance, Institutional Ownership does not have a positive and significant effect on Company Performance, Company Size positive and significant effect on Financial Performance. Keywords : Good corporate governance, ownership structure, company size, company performance.

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