scholarly journals THE EMPIRICAL STUDY OF THE EXTERNAL AUDITOR SELECTION

2019 ◽  
Vol 3 (1) ◽  
pp. 30
Author(s):  
Ardiani Ika Sulistyawati ◽  
Arriani Agustina
Keyword(s):  
Corporate Governance ◽  
Sampling Method ◽  
Stock Exchange ◽  
Audit Fees ◽  
Total Sample ◽  
Analysis Method ◽  
Good Corporate Governance ◽  
Independent Variable ◽  
External Auditor ◽  
Auditor Selection

<p>This study aims to examine the influence of good corporate governance and the characteristics of the company on the external auditor selection empirically. The companies need to pay attention to the factors that influence the external auditor selection in order to obtain a high quality auditor. This study was conducted at the companies listed on the Indonesia Stock Exchange (IDX) and follows the Corporate Governance Perception Index (CGPI) in the year 2010-2014. The total sample of 35 was obtained by using the purposive sampling method. The dependent variable used was the external auditor selection, while the independent variable used was good corporate governance, the size of the company, profitability, leverage, and audit fees. The logistic regression analysis method was used to examine the hypothesis of this study. The results of this study showed that variable corporate governance, leverage and audit fees did not have a significant effect on the external auditor selection. While the variable size of the company and the profitability had a significant effect on the external auditor selection.</p>

scholarly journals GOOD CORPORATE GOVERNANCE DAN RASIO HUTANG PERUSAHAAN

2014 ◽  
Vol 4 (1) ◽  
pp. 16
Author(s):  
Novi Runiati ◽  
Tina Sulistiyani
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Firm Size ◽  
Significant Influence ◽  
Sampling Method ◽  
Total Sample ◽  
Analysis Method ◽  
Good Corporate Governance ◽  
Independent Variable

The aim of this research is to investigate the influence of corporate governance, and firm size to leverage. Good corporate governance that used in this research is Corporate Governance Perception Index (CGPI). The independent variable that use in this research is leverage such as Debt to Total Aktiva and Debt to Total Shareholder Equity. The sample in this research are companies which were listed in Corporate Governance Perception Indeks in the year of 2010-2013 in SWA Magazine of publication. Total sample in this research are 11 companies that selected with purposive sampling method. This research uses multiple regression analysis method to investigate the influence of corporate governance and firm size to leverage. The results of this research indicate that good corporate governance had negative significant influence to debt to total aktiva and total shareholder equity. The firm size had no significant influence to debt to total aktiva and total shareholder equity.

scholarly journals Pengaruh Corporate Governance Terhadap Kinerja Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2014 - 2017 (Studi pada Perusahaan yang Memperoleh CGPI Tahun 2014 – 2017)

2019 ◽  
Vol 3 (1) ◽  
pp. 10
Author(s):  
Eva Setiarini Damanik ◽  
Yulia Istia Ningsih
Keyword(s):  
Corporate Governance ◽  
Sampling Method ◽  
Positive Impact ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tobin’S Q ◽  
Tobin's Q ◽  
Return On Equity ◽  
Good Corporate Governance ◽  
Independent Variable

The objectives of this study is to find out the influence of good  corporate governance (GCG) towards the corporate performance. Independent variable in  this research is good  corporate governance.  This variable is measured with an instrument developed by  IICG in the form of corporate governance perception index (CGPI). CGPI contains the score of the survey’s result related to the application of corporate governance by the Companies throughout Indonesia. Meanwhile the dependent Variable of this research is the Performance of the Company on their finances measured with “return on equity and Tobin’s Q. The Sample of this study is company which is registered in Indonesian Stock Exchange and joined CGPI Programs in 2014, 2015, 2016 and 2017 taken by using purposive sampling method. This study used simple linear regression analysis method. The result of this study : (1) Corporate governance has a positive impact on ROE (2) Corporate governance has not an impact on Tobin’s Q

scholarly journals PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS LAPORAN KEUANGAN (STUDI PADA PERUSAHAAN ASURANSI AJB BUMIPUTERA KC LHOKSEUMAWE DAN PT TASPEN KC LHOKSEUMAWE)

2018 ◽  
Vol 5 (1) ◽  
pp. 41
Author(s):  
Mursidah Mursidah ◽  
Khairina Khairina
Keyword(s):  
Corporate Governance ◽  
Sampling Method ◽  
Financial Statements ◽  
Primary Data ◽  
Linear Regression Method ◽  
Analysis Method ◽  
Simple Linear Regression ◽  
Good Corporate Governance ◽  
Independent Variable

This study aimed to determine the effect of Good Corporate Governance on the Quality of Financial Statements. The data used in this study were primary data obtained by distributing questionnaires to all respondents. The sample in this study amounted to 30 respondents who were selected using the Census sampling method. The data analysis method used was a simple Linear Regression method with the help of SPSS 17. The results of the study showed that Good Corporate Governance had an effect on the Quality of Financial statements partially. It is known that Good Corporate Governance has a significant effect on the Quality of Financial Statements. In addition, the R2 test showed that the value of R Square was 0.192, which means that the magnitude influence of the independent variable on the dependent variable was 19.2% and the remaining 80.8% was influenced by other factors outside of this research models.

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).

scholarly journals Pengaruh Mekanisme Bonus, Exchange Rate, Intangible Assets, dan Kompensasi Rugi Fiskal Terhadap Keputusan Perusahaan Melakukan Transfer Pricing

2020 ◽  
Vol 2 (3) ◽  
pp. 3125-3143
Author(s):  
Weni Avri Rahman ◽  
Charoline Cheisviyanny
Keyword(s):  
Exchange Rate ◽  
Sampling Method ◽  
Intangible Assets ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Secondary Data ◽  
Total Sample ◽  
Analysis Method ◽  
Loss Compensation ◽  
Positive Effect

This research aims to examine to analyze the effect of bonus scheme, exchange rate, intangible assets, and fiscal loss compensation on the company’s decision to do transfer pricing. The population in this research are all of the companies listed in Indonesia Stock Exchange (IDX) in 2014 until 2018. The sample of study was determined by using purposive sampling method, and that total sample 93 companies. The data used secondary data and collected by documentation at www.idx.com. This research use logistic regression analysis as analysis method. The result of analysis in this research showed that bonus scheme, exchange rate, and fiscal loss compensation had no effect on the company’s decision to do transfer pricing. Intangible Assets had a positive effect on the company’s decision to do transfer pricing

scholarly journals ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE DAN INTELLECTUAL CAPITAL DISCLOSURE TERHADAP EARNING RESPONSE COEFFICIENT (Studi Pada Perbankan Yang Listed di Bursa Negara ASEAN Tahun 2015-2016)

2019 ◽  
Vol 19 (1) ◽  
pp. 14-37
Author(s):  
Erwindiawan ,
Keyword(s):  
Corporate Governance ◽  
Intellectual Capital ◽  
Sampling Method ◽  
Banking Sector ◽  
Control Variable ◽  
Variable Size ◽  
Good Corporate Governance ◽  
Response Coefficient ◽  
Independent Variable ◽  
Spss Software

This study aims to determine the effect of Good Corporate Governance and Intellectual Capital Disclosure as independent variable on Earning Response Coefficient as dependent variable with control variable Size, Leverage and Growth.The populations in this research were banking sector companies in ASEAN (Indonesia, Singapura, Malaysia, Thailand and Philipine) and ASEAN CG Scorecard assesment in the period 2015-2016. By using purpose sampling method obtained 73 sample. The method used in this study is causal research methods and from 73 banking companies are used as the samples of this study with the specified criteria. The statistical method being used is multiple linear regression with SPSS software. The result shows that : 1) Good corporate governance has effect on Earning Response Coefficient, 2) Intellectual Capital Disclosure has effect on Earning Response Coefficient.

scholarly journals PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA (Studi Pada Perusahaan Food and Baverages Yang Terdaftar di BEI

2020 ◽  
Vol 6 (2) ◽  
pp. 91
Author(s):  
Pipit Rabiatun ◽  
Irianto Irianto ◽  
Indah Ariffianti ◽  
Baiq Kisnawati
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Managerial Ownership ◽  
Analysis Method ◽  
Discretionary Accrual ◽  
Corporate Governance Mechanisms ◽  
Method Analysis

This study is aimed to examine the effect of corporate governance mechanisms, such as, independent board of. commissioner composition, board of commisioner size, audit committee, institutional ownership, and managerial ownership toward profit management. This research used 5 of food company and Baverages that was listed in Indonesia stock Exchange since 2014-2018. The sample of this research are selected by purposive sampling method. Analysis method of this research used multiple regression. Earnings management measured by using discretionary accrual. The result of this study showed that the result of regression as follow: = 7,365 + 0,631 XI + 0,553 X2 + 0,583 X3 + 0,674 X4 + 0,768 X5 + e. However the result of variable: (1) Composition of independent commissioner council has the effect of significant at profit management. It was proved by t value is higher than t table that was 4,291 > 2,085. (2) Standard of commissioner council has the effect of significant at profit management, it was proved by the result of t value is higher than t table that was 3,148 > 2,085. (3) the committee of audit has the effect of significant at profit management. It was proved by t value is higher than t value 3,569 > 2.085. (4) The ownership of constitutional has the effect of significant at profit management. It was proved by t value is higher than t table that was 4,422 > 2,085. (5) The ownership of managerial at profit management. It was proved by t value is higher than t table 5,618 > 2,085. (6) Composition of independent commissioner council, standard of commissioner council, the committee of audit, the ownership of constitutional, the ownership of managerial have the effect of significant at profit management. The result of calculation showed that f value that is 22,861, while f table 2,74 (22,861 > 2,74). It means that f value is higher than f table. The result of calculation of Composition of independent commissioner council, standard of commissioner council, the committee of audit, the ownership of constitutional, and the ownership of managerial showed that the value coofesien was 0,730 (73%) and the balance 0,270 (27%) it is described by other variable was not include in this research.

scholarly journals Corporate Governance to Prevent Financial Distress Evidence from Corporate Governance Perceptions Index of Indonesian Companies

2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Teti Rahmawati ◽  
Yana Hendriyana
Keyword(s):  
Corporate Governance ◽  
Financial Distress ◽  
Sampling Method ◽  
Stock Exchange ◽  
Company Size ◽  
Purposive Sampling ◽  
Good Corporate Governance ◽  
Unobserved Variables

This study aims to determine the influence of Good Corporate Governance (GCG), Company Size, Liquidity, and Rentability on Financial Distress of companies listed on Corporate Governance Perception Index (CGPI) partially and simultaneously. �The population of this research is companies listed on the Indonesian Stock Exchange (BEI) and Corporate Governance Perception ranks starting from 2013 to 2016. Based on the criteria above, 59 companies are selected. The sampling of this research is taken by using purposive sampling method from the population with a target of several considerations. The result shows that Good Corporate Governance does not significantly influence Financial Distress, Company Size negatively affects Financial Distress, Liquidity positively affects Financial Distress, and Rentability positively affects Financial Distress.� Good Corporate Governance, Company Size, Liquidity, and Rentability partially influence Financial Distress with coefficient determination is 92,25% while 2,75% is explained by other unobserved variables in outside the model.

scholarly journals THE EFFECT OF PROFITABILITY AND GOOD CORPORATE GOVERNANCE ON EARNINGS QUALITY

2020 ◽  
Vol 25 (1) ◽  
pp. 13-27
Author(s):  
Rani Aprilian ◽  
Kiagus Andi ◽  
Yunia Amelia
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Good Corporate Governance

This study aims to examine the effect of profitability and good corporate governance on earnings quality in food and beverage companies listed on Indonesia Stock Exchange (IDX) 2015-2018 period. Profitability is calculated using Return on Assets (ROA). The proxy of Good Corporate Governance are institutional ownership, managerial ownership, audit committee, and independent commissioner. The dependent variable in this study is earnings quality measured by discretionary accrual using Modified Jones Model to detect earning management. This study used secondary data from the official website of Indonesian Stock Exchange (www.idx.co.id) and the sampling method in this study uses purposive sampling method. The data analysis in this study using multiple linear regression analysis. The results of this study indicate that profitability and audit committee have a positive effect on earnings quality, while the independent commissioner has a negative effect on earnings quality. Other independent variables i.e. institutional ownership and managerial ownership have no significant effect on earnings quality

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

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