scholarly journals The Influence of Corporate Governance, Size, Growth and Performance to Executive Compensation (Study of Indonesian Capital Market)

2017 ◽  
Vol 9 (1) ◽  
pp. 65
Author(s):  
I Gusti Ketut Agung Ulupui ◽  
I Gusti Ayu Made Asri Dwija Putri
Keyword(s):  
Corporate Governance ◽  
Executive Compensation ◽  
Stock Exchange ◽  
Financial Statements ◽  
Compensation Policy ◽  
Governance Practices ◽  
Size Growth ◽  
And Performance ◽  
Positive Effect ◽  
Observation Period

AbstractThe purposes of this study are as follows: (1) to determine whether executive compensation policies influenced by corporate governance practices, (2) to determine whether executive compensation policy are influenced by the size, growth and performance. This research have done in 2014 with the observation period from 2009 to 2011. The methods of collecting data in this research through the observations of the financial statements of companies listed on the Indonesian Stock Exchange. This study used inferential statistical methods in analyzing the data that is processed by regression analysis. The results showed performance and size have the positive effect significantly on the executive compensation.AbstrakTujuan dari penelitian ini adalah sebagai berikut: (1) menentukan apakah kebijakan kompensasi eksekutif dipengaruhi oleh corporate governance (2) untuk menentukan apakah kebijakan kompensasi eksekutif dipengaruhi oleh ukuran, pertumbuhan dan kinerja. Penelitian ini telah dilakukan pada tahun 2014 dengan periode pengamatan dari tahun 2009 sampai 2011. Metode pengumpulan data dalam penelitian ini melalui pengamatan terhadap laporan keuangan perusahaan yang tercatat di Bursa Efek Indonesia. Penelitian ini menggunakan metode statistik inferensial dalam menganalisis data yang diolah dengan analisis regresi. Hasilnya menunjukkan kinerja dan ukuran memiliki efek positif secara signifikan terhadap kompensasi eksekutif.

scholarly journals ANALISIS PENGARUH ASEAN CORPORATE GOVERNANCE SCORECARD, LEVERAGE, SIZE, GROWTH OPPORTUNITIES, DAN EARNINGS PRESSURE TERHADAP KONSERVATISME AKUNTANSI (Studi Kasus Pada Perusahaan Top Rank 50 ASEAN Corporate Governance Scorecard Di Indonesia yang terdaftar

ACCRUALS ◽  
2018 ◽  
Vol 2 (1) ◽  
pp. 41-67
Author(s):  
Aes Sulastri ◽  
Sri Mulyati ◽  
Icih Icih
Keyword(s):  
Corporate Governance ◽  
Stock Exchange ◽  
Sample Selection ◽  
Accounting Conservatism ◽  
Panel Regression ◽  
Growth Opportunities ◽  
Size Growth ◽  
Negative Effect ◽  
Positive Effect ◽  
Observation Period

The purpose of this research is to determine the effect of ASEAN corporate governance scorecard, leverage, size, growth opportunities, and earnings pressure to accounting conservatism on Top Ranking 50 Companies ASEAN Corporate Governance Scorecard. The population used in this research is Top Ranking 50 Companies ASEAN Corporate Governance Scorecard based on the assessments by Indonesian Institute for Corporate Directorship (IICD) listed in Indonesia Stock Exchange (BEI). The technique of sample selection used purposive sampling. Based on these criteria, obtained samples as much as 49 companies during the observation period 2013-2015. The analytical tool used in this study is the panel regression and hypothesis testing using t-test, f-test and the coefficient determination by used the program Eviews 9. These results indicate that the ASEAN Corporate Governance Scorecard have a significant negative effect on accounting conservatism. Leverage, size, and growth opportinities have a significant positive effect on accounting conservatism, but earnings pressure has no significant effect on accounting conservatism.  

scholarly journals Do corporate governance practices affect the performance of firms listed on the Ghana Stock Exchange?

2019 ◽  
Vol 17 (1) ◽  
pp. 107-115 ◽  
Author(s):  
Paul Adjei Onyina ◽  
Daniel Kojo Gyanor
Keyword(s):  
Corporate Governance ◽  
Business Performance ◽  
Stock Exchange ◽  
Annual Reports ◽  
Listed Firms ◽  
Weak Evidence ◽  
Governance Practices ◽  
Size Growth ◽  
And Performance ◽  
Ghana Stock Exchange

This paper investigates whether the performance of a firm matters if it has strong corporate governance practices and listed on the Ghana Stock Exchange. It uses annual financial statements between 2007 and 2016 from firms that have been certified by the Security and Exchange Commission and listed firms on the Ghana Stock Exchange. By means of the random effects model, the study does not provide statistically compelling evidence that listed corporate governance variables affect the performance of firms listed on the Ghana Stock Exchange. However, the study found weak evidence in favour of board size, leverage, firm size, growth, and asset tangibility. We find that many of the corporate governance variables used in the model have no significant impact on the performance of the firms. The relevance of the study is that it shows the relationship between policies on corporate governance and performance of firms, and governing bodies of firms informed about the type of corporate governance practices that will support business performance. Hence we recommend that policymakers take this up to embark on rigorous modification of practices on corporate governance involving listed companies in Ghana to ascertain first-hand how these firms are practising what has been documented in their annual reports

scholarly journals Analysis of Corporate Governance, Leverage and Company Size on the Integrity of Financial Statements

2019 ◽  
Vol 17 (1) ◽  
pp. 18
Author(s):  
Aina Zahra Parinduri ◽  
Risma Koeshartanti Pratiwi ◽  
Oktavina Ika Purwaningtyas
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Managerial Ownership ◽  
Company Size ◽  
Positive Effect

<p>The purpose of this study is to find empirical evidence of the effect of good corporate governance (Independent Board of Commissioners, Audit Committee, managerial ownership, institutional ownership), Leverage and Company Size on the integrity of financial statements. The sample used in the study was 33 companies listed in the LQ45 category on the Indonesia Stock Exchange (IDX) for the 2015-2017 period. This study uses the method of multiple linear regression analysis. The analytical tool used for hypothesis testing is SPSS 25. The results of this study indicate that the independent board of commissioners has a positive effect on the integrity of financial statements, institutional ownership has a positive effect on the integrity of financial statements. However, the audit committee, managerial ownership, leverage and company size have no influence on the integrity of financial statements.</p>

scholarly journals Corporate Governance and Organisational Performance: Analysis of Nigeria Stock Exchange Listed Companies

2018 ◽  
Vol 6 (4) ◽  
pp. 12
Author(s):  
Olajide Solomon Fadun
Keyword(s):  
Corporate Governance ◽  
Stock Exchange ◽  
Listed Companies ◽  
Board Size ◽  
Ceo Duality ◽  
Positive Correlation ◽  
Performance Variables ◽  
Ceo Tenure ◽  
Governance Practices ◽  
And Performance

<p><em>Corporate governance is relevant in both developed and emerging economies. The study investigated the impact of corporate governance on organisational performance, using thirty (30) randomly selected listed companies in the Nigeria Stock Exchange (NSE) in the year 2016. The study focused on three corporate governance variables (i.e., Board Size, Board Independence, CEO Duality/Tenure); and two performance variables - i.e., Returns on Asset (ROA) and Returns on Equity (ROE). The study does not cover the market measure performance variable of Tobin’s Q. The study is an empirical research, with analytical research design. Secondary data, extracted from published annual reports of selected quoted companies and NSE website, is used for the study. The findings revealed a positive correlation between board size, independence directors, and performance variables; but, showed a negative correlation between CEO tenure and performance variables. The result showed that number of directors was not positively related to performance in selected quoted companies in terms of ROA; but, it revealed a positive correlation between board size and performance in terms of ROE. It also showed that the correlation between CEO tenure and performance variables was negative on the two performance variables (ROA and ROE). Regarding relationship between CEO Duality and performance variables (ROA and ROE), the result showed that CEO Duality has a positive correlation with ROA; but had a negative relationship with ROE. Generally, the study revealed that adoption of sound corporate governance practices by listed companies can improve their performance. Companies can benefit from this improved corporate governance practices by way of increased investment from investors and reduced capital cost. Shareholders confidence would be enhanced with attendant improvement in shareholders wealth. The nation’s economy would also benefit from sound corporate governance practices by way of improved GDP. </em></p>

scholarly journals Firm’s Attribute and Performance of Deposit Money Banks

2021 ◽  
Vol 65 (2) ◽  
pp. 207-219
Author(s):  
Olusola Olowofela ◽  
◽  
Abiola Tonade ◽  
Benjamin Lisoyi ◽  
◽  
...  
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Financial Statements ◽  
The Other ◽  
Liquidity Management ◽  
Negative Effect ◽  
And Performance ◽  
The Impact ◽  
Firm Attributes ◽  
Positive Effect

This study investigates the impact of firm attributes on the financial performance of deposit money banks in Nigeria’s financial sector. The scope of this research covered the period 2007 – 2018 using audited financial statements and reports of nine (9) deposit money banks listed on the Nigerian Stock Exchange. The results revealed that bank liquidity has significant negative effect, while bank growth has insignificant negative effect on financial performance. On the other hand, bank size and leverage have insignificant positive effect on the financial performance of banks. It is recommended that banks should pay attention to liquidity management and use this to enhance performance. Also, the management of banks should endeavor to make use of their growth opportunities optimally.

scholarly journals PENGARUH PAJAK, UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP KEPUTUSAN PERUSAHAAN UNTUK MELAKUKAN TRANSFER

2020 ◽  
Vol 7 (2) ◽  
pp. 247
Author(s):  
Helti Cledy ◽  
Muhammad Nuryatno Amin
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Financial Statements ◽  
Company Size ◽  
Manufacturing Companies ◽  
Independent Variables ◽  
Practice Transfer ◽  
Positive Effect ◽  
Observation Period

<p><em>This study aims to determine the effect of tax, company size, profitability, and leverage on the company's decision to practice transfer pricing. The dependent variable in this study is transfer pricing. Meanwhile, the independent variables used are tax, company size, profitability, and leverage. The study was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a purposive sampling method. The sample used was 31 companies with an observation period of 3 years, so as many as 93 samples were obtained. The data of this study were obtained by looking at the company's financial statements in the period 2016-2018. This study used logistic regression analysis with SPSS Program</em></p><em>The results showed that tax and profitability had a positive effect on the company's decision to transfer pricing. While company size and leverage variables do not affect the company's decision to transfer pricing</em>

scholarly journals THE EFFECT OF INDEPENDENT COMMISSIONERS, AUDIT COMMITTEES, FINANCIAL DISTRESS, AND COMPANY SIZES ON INTEGRITY OF FINANCIAL STATEMENTS

2019 ◽  
Vol 7 (12) ◽  
pp. 744-750
Author(s):  
Intan Permatasari
Keyword(s):  
Corporate Governance ◽  
Financial Distress ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Audit Committees ◽  
Company Size ◽  
Good Corporate Governance ◽  
Conceptual Paper ◽  
Positive Effect

This study is a conceptual paper that aims to determine the effect of independent commissioners, audit committees, financial distress, and company size on the integrity of financial statements. Previous theoretical studies have shown that the mechanism of good corporate governance, financial distress, and company size can affect the integrity of financial statements. From theoretical discussions and previous research, conclusions are obtained while independent commissioners, audit committees, financial distress, and company size on the integrity of financial statements have a positive effect. This study uses secondary data in the form of annual financial statements of financial sector companies listed on the Indonesia Stock Exchange (BEI) from 2012 to 2018. The renewal in this study is the mechanism of good corporate governance that is used in this study only independent commissioners and audit committees. In addition, the year of research and the sample of research to be studied differ from previous studies

scholarly journals MANAJEMEN LABA, TATA KELOLA DAN NILAI PERUSAHAAN

2021 ◽  
Vol 23 (1) ◽  
pp. 133-144
Author(s):  
SHEVIN WINARTA ◽  
IRENE NATALIA ◽  
DEDHY SULISTIAWAN
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Firm Value ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Discretionary Accruals ◽  
Managerial Ownership ◽  
Accounting Research ◽  
Governance Practices ◽  
Positive Effect

The purpose of this study is to empirically determine the effect of earnings management and corporate governance practices on firm value. Modified Jones-based discretionary accruals are used as a proxy for earnings management. Firm value is measured by Tobin's Q and corporate governance is evaluated by independent commissioners, managerial ownership, institutional ownership, and auditor reputation. The study uses companies listed in Indonesia Stock Exchange for the 2017-2019 period. The main findings indicate that earnings management has a positive effect on firm value and institutional ownership is able to weaken the effect of earnings management on firm value. This study contributes to market-based accounting research and corporate governance.

scholarly journals Corporate Governance, Performance, and Financial Statements Publication as Moderation on Company Value in Indonesia

2019 ◽  
Vol 2 (1) ◽  
Author(s):  
Suwardi Bambang Hermanto ◽  
Ikhsan Budi Riharjo
Keyword(s):  
Corporate Governance ◽  
Firm Value ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Audit Committees ◽  
Return On Assets ◽  
Public Companies ◽  
Company Value ◽  
And Performance

The research objective was to analyze the influence of corporate governance and performance, as well as the publication of financial statements as the moderation of company value. Institutional ownership variables, number of commissioners, number of directors, and number of audit committees and independent commissioners as corporate governance. Return on asset variables as performance, and audit delay as the publication of financial statements, and Tobin's Q as a company value. The research objects were 70 public companies on the Indonesia Stock Exchange, with a sample of 122 observations of financial statements from 2013-2017. The results showed that the number of commissioners, audit committees and return on assets had a positive effect on firm value. Publication of financial statements affects the value of the company, and moderates the effect of financial performance on firm value. Whereas institutional ownership, the number of directors and independent commissioners does not affect

Fuzzy bundling of corporate governance practices and performance of Indian firms

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Pankaj Kumar Gupta ◽  
Prabhat Mittal
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Design Methodology ◽  
Stock Exchange ◽  
Decision Making Process ◽  
Specific Level ◽  
Content Type ◽  
Governance Practices ◽  
And Performance ◽  
Conventional Regression

Purpose This paper aims to develop a framework that aids in achieving the desired state of financial performance for corporate enterprises based on distinct configurations of corporate governance (CG) practices. Design/methodology/approach This study uses a fuzzy-based system to arrive at a definitive configuration of CG practices that lead to a specific level of firm’s performance. Findings This analysis of the panel data of 92 National Stock Exchange–listed companies conducted for RONW on selected CG variables shows that eight fuzzy configurations lead to a particular state of RONW. The authors compare the results with the conventional regression-based scoring models. Originality/value Corporate enterprises can use the derived bundles of CG practices leading to a specific set of financial performance (RONW) to aid the decision-making process in defining and implementing their governance structures. The regulators can modify or customize the law-mandated CG practices to reduce redundancies and promote the national agenda of economic efficiency.

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