Good Corporate Governance, Pengungkapan Sustainability Report dan Manajemen Laba terhadap Nilai Perusahaan

This study aims to examine and provide empirical evidence of the impact of good corporate governance and sustainability report disclosure on firm value with earning management as an intervening variable. The firm value measured by price to book value, good corporate governance measured by meeting frequency of audit committee and percentage of the independent commissioner on board, sustainability report disclosure measured by the number of items disclosed divided by the items regulated in the GRI, earning management measured by discretionary accruals. The sampling technique is purposive sampling. The number of samples used in this study is 42 companies listed on the Indonesia Stock Exchange in 2018-2019. The data are analyzed using path analysis. The results showed that the audit committee has a significant influence on earning management. Sustainability report disclosure and the independent commissioner have no significance to the earning management. Sustainability report disclosure and the independent commissioner have a significant influence on firm value. Audit committee and earning management have no significant influence on firm value. Earnings management does not mediate the relationship between audit committee, independent commissioners, and sustainability report disclosure on firm value.DOI: https://doi.org/10.26905/afr.v3i2.5195

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MEKANISME GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, STRUKTUR KEPEMILIKAN MANAJERIAL DAN LEVERAGE PADA MANAJEMEN LABA PADA EMITEN PERBANKAN DI BURSA EFEK INDONESIA

Jurnal Riset Manajemen dan Bisnis ◽

10.21460/jrmb.2015.101.352 ◽

2015 ◽

Vol 10 (1) ◽

pp. 1

Author(s):

Rowland Pasaribu ◽

Dionysia Kowanda ◽

Muhammad Firdaus

Keyword(s):

Corporate Governance ◽

Earnings Management ◽

Firm Size ◽

Audit Committee ◽

Audit Quality ◽

Stock Exchange ◽

Sampling Technique ◽

Earning Management ◽

Managerial Ownership ◽

Good Corporate Governance

ABSTRACT This reseach amied at knowing the influence of audit quality, propotion of independent commissioner, audit committe, firm size, managerial ownership and leverage. It used purposive sampling technique or choosing samples based on certain criteria. The sample of this research was 25 companies of banking industry in indonesia stock exchange period 2008-2012. Descriptive analysis, classical test, as well as multiple linear regression by examining the hypothesis using SPSS 20.0 were used to analyzed the data. The result shows that (1) all independent variables simultaneously hasinfluence on earnings management; (2) however partially audit committee, audit quality, managerial ownership and leverage do not affect significantly to earnings management; (3) only firm size and independent commissioner that affect significantly to earning management. Keywords: Earning Management, Good Corporate Governance, Firm Size, BankingABSTRAK Penelitian ini bertujuan untuk menganalisis dan menguji secara empiris signifikansi parsial dan simultan dari kualitas audit, komisaris independensi audit, komite audit, ukuran perusahaan, struktur kepemilikan, dan leverage terhadap manajemen laba pada emiten perbankan di bursa efek Indonesia periode 2008-2012. Teknik analisis yang digunakan adalah multiregresi. Hasil studi menunjukkan bahwa secara simultan seluruh variabel independen berpengaruh signifikan sedangkan secara parsial hanya ukuran perusahaan dan komisi independensi audit yang berpengaruh signifikan terhadap manajemen laba. Kata Kunci: Manajemen Laba, Mekanisme Tata Kelola, Ukuran Perusahaan, Perbankan,

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Analisis Pengaruh Good Corporate Governance Dan Profitabilitas Terhadap Nilai Perusahaan Pada Bank Swasta Devisa Nasional Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2015-2019

JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN ◽

10.31967/jakuma.v2i1.513 ◽

2021 ◽

Vol 2 (1) ◽

pp. 1-20

Author(s):

Wiwin Indah Sari ◽

Haifah Haifah ◽

Wiwik Fitria Ningsih

Keyword(s):

Corporate Governance ◽

Board Of Directors ◽

Foreign Exchange ◽

Firm Value ◽

Audit Committee ◽

Stock Exchange ◽

Sampling Technique ◽

Good Corporate Governance ◽

Private Banks ◽

The Board Of Directors

This study aims to analyze the effect of good corporate governance and profitability on firm value in National Private Foreign Exchange Banks listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. Good corporate governance variable is proxied by the board of commissioners, board of directors, and audit committee, while profitability is proxied by net profit margin (NPM). The research sample was selected based on purposive sampling technique, so as to obtain a sample of 14 national foreign exchange private banks. The analytical method used is multiple regression analysis. The results showed that partially the board of commissioners, board of directors, audit committee, and profitability had no significant effect on firm value. Simultaneously, all the independent variables, namely the board of commissioners, the board of directors, the audit committee, and profitability have a significant effect on firm value.

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Pengaruh Pengungkapan Good Corporate Governance Terhadap Nilai Perusahaan Pada Badan Usaha Milik Negara Yang Terdaftar Di Bursa Efek Indonesia Perioda 2013-2017

JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) ◽

10.33884/jimupb.v7i2.1238 ◽

2019 ◽

Vol 7 (2) ◽

pp. 228

Author(s):

Stevi Jimry Poluan ◽

Arya Aditya Wicaksono

Keyword(s):

Corporate Governance ◽

Hypothesis Testing ◽

Firm Value ◽

Audit Committee ◽

Sampling Method ◽

Stock Exchange ◽

Managerial Ownership ◽

Good Corporate Governance ◽

Negative Effect ◽

The Impact

This study aims to prove the impact of Good Corporate Governance on Firm Value in Badan Usaha Milik Negara that listed in Indonesian Stock Exchange. This study used 4 varibles that represented Good Corporate Governance which is Managerial Ownership, Institusional Ownership, Board of Independent Commissioner, and Audit Committee. Meanwhile Tobin’s Q ratio used to counted Firm Value. Population of this research are all Badan Usaha Milik Negara that listed in Indonesian Stock Exchange on 2013 until 2017. There are 20 firm are listed. The total samples are 16 firms selected by using purposive sampling method. Data anlysis and hypothesis testing using multiple regression. From 4 variable that used in this research only 2 that had an effect on firm value. There were Institusional Ownership and Audit Committee. This research prove that Institusional Ownership has a positive and significant effect on firm value. Audit Committee had a negative and insignificant effect on firm value. Other 2 variable like Managerial Ownership, Board of Independent Commissioner has not effect on firm value, while Audit Committee has negative effect on firm value.

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Analysis of The Good Corporate Governance Effect on Profitability in Registered Manufacturing Companies in Indonesia Stock Exchange

Journal of Economics Business and Government Challenges ◽

10.33005/ebgc.v2i1.63 ◽

2019 ◽

Vol 2 (1) ◽

pp. 39-48

Author(s):

Sutri Handayani

Keyword(s):

Corporate Governance ◽

Board Of Directors ◽

Significant Influence ◽

Audit Committee ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Manufacturing Companies ◽

Good Corporate Governance ◽

The Board Of Directors

This study aimed to find out the effect of Good Corporate Governance toward profitability of listed manufacturer companies in Indonesian stock exchange in 2012-2016 periods. The proxies of Good corporate governance are board of commissioners, board of directors, and audit committee. Moreover, the profitability is measured by Return On Equity (ROE). Population in this study were registered manufacturer companies in Indonesian stock exchange in 2012-2016 periods. The sampling technique is purposive sampling method. Based on this method, it is obtained 29 companies. The type of data is secondary data. The data processing uses SPSS (Statistical Package for Social Science) v.20. The data analysis technique used multiple linear regressions. The result of this study showed that partially, the Board of Commissioners and the Audit Committee have no significant effect on profitability while the Board of Directors has a significant influence on profitability. Simultaneously the Board of Commissioners, the Board of Directors, and the Audit Committee had a significant influence on profitability.

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PENGARUH CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DI BURSA EFEK INDONESIA STUDI PADA SEKTOR CONSUMER GOODS PERIODE 2013-2017

account ◽

10.32722/acc.v6i2.2483 ◽

2019 ◽

Vol 6 (2) ◽

Author(s):

Tasya Anindya Pramesti ◽

Elly Mirati ◽

Petrus Hari Kuncoro

Keyword(s):

Corporate Governance ◽

Consumer Goods ◽

Firm Value ◽

Audit Committee ◽

Stock Exchange ◽

Sampling Technique ◽

Managerial Ownership ◽

Panel Regression ◽

Company Performance ◽

Analysis Method

PENGARUH CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DIBURSA EFEK INDONESIA STUDI PADA SEKTOR CONSUMER GOODS PERIODE 2013-2017Tasya Anindya [email protected]. Elly [email protected] Hari Kuncoro [email protected] Studi Manajemen Keuangan Politeknik Negeri JakartaABSTRACTCorporate governance is one of the most important mechanism in the internal companymanagement to keep the company performance with the intention to incrase the firm value. Thepurpose of this study is to test the influence of corporate governance on firm value which is proxiedwith PBV. This research is quantitative and assocative research where data is obtained from annualreport from company that listed in Indonesia Stock Exchange in the consumer goods sector in 2013-2017 published by BEI. The population of this study are 46 companies with the sampling technique used is purposive sampling and 6 companies are choosen. The data analysis method used is panel regression through several tests including classic assumption test and hyppothesis testing partially and simultaneously. The results of this study are managerial ownership is significantly influenced firm value, but institutional ownership, independent commisioner, and audit committee has no influence on firm value significantly, and corporate governance simultaneously is significantly influenced firm value.Keywords: Corporate Governance, Firm Value, PBV ABSTRAKCorporate governance merupakan salah satu mekanisme yang sangat penting dalam suatuinternal manajemen perusahaan untuk menjaga kinerja perusahaan dengan tujuan meningkatkannilai perusahaan. Tujuan dari penelitian ini adalah untuk menguji pengaruh corporate governanceterhadap nilai perusahaan yang diwakilkan dengan PBV. Penelitian ini adalah penelitian kuantitatifdan asosiatif dimana data diperoleh dari laporan tahunan perusahaan yang terdaftar di Bursa EfekIndonesia sektor consumer goods pada periode 2013-2017 yang diterbitkan oleh BEI. Populasi daripenelitian adalah 46 perusahaan dengan teknik pengambilan sampel menggunakan purposivesampling dan hasil sampel penelitian ini sebanyak 6 perusahaan. Metode analisis data yangdigunakan adalah metode regresi data panel termasuk pengujian asumsi dan kesesuaian model danpengujian hipotesis baik secara parsial dan secara simultan. Hasil dari penelitian ini menunjukanbahwa kepemilikan manajerial berpengaruh terhadap nilai perusahaan, sedangkan kepemilikaninstitusonal, komisaris independen, dan komite audit tidak berpengaruh signifikan terhadap nilaiperusahaan, dan corporate governance secara simultan berpengaruh terhadap nilai perusahaan. Kata kunci: Corporate Governance, Nilai perusahaan, PBV

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The Influence of Good Corporate Governance and Capital Structure on Firm Value: The Mediation Role of Financial Performance

Media Ekonomi dan Manajemen ◽

10.24856/mem.v35i2.1554 ◽

2020 ◽

Vol 35 (2) ◽

pp. 230

Author(s):

Ridwan Nurazi ◽

Intan Zoraya ◽

Akram Harmoni Wiardi

Keyword(s):

Corporate Governance ◽

Capital Structure ◽

Financial Performance ◽

Firm Value ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Company Value ◽

Good Corporate Governance ◽

The Impact

<pre>The objective of this study is empirically identify the impacts of Good Corporate Governance and capital structure on firm value with financial performance as intervening variable. We operate quantitative approach within the scope of manufacturing company of metal, chemical, and plastic packaging sector which listed in Indonesia Stock Exchange during the 2017-2018 periods as the population. Samples are chosen by purposive sampling method inwhich the company must report the financial statement in a row, obtained 79 observations. The data analysis technique used is financial ratio analysis to determine the condition of the business financial ratios of the variables studied. Data were analyzed using multiple linear regression analysis. The result shows that corporate governance and capital structure influence the firm value, moreover the use of institutional ownership ratio and capital structure will increase the value of the firm. The result also shows that the impact of Corporate governance and capital structure on the company value are mediated by financial performance. It means that the value of the firm can increase if the company able became an effective monitoring tool.</pre>

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PENENTUAN PENGUNGKAPAN SUSTAINABILITY REPORT DENGAN GRI STANDAR PADA SEKTOR NON KEUANGAN

GEMA : Jurnal Gentiaras Manajemen dan Akuntansi ◽

10.47768/gema.v13i1.225 ◽

2021 ◽

Vol 13 (1) ◽

pp. 23-35

Author(s):

Maria Aditya ◽

Imelda Sinaga

Keyword(s):

Corporate Governance ◽

Audit Committee ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Global Reporting Initiative ◽

Purposive Sampling ◽

Good Corporate Governance ◽

Negative Effect ◽

Sustainability Report

The purpose of this study is to look at the effect of good corporate governance (audit committee, board of commissioners) and financial performance (profitability, activity) on disclosure of sustainability reports. The measurement index used as a reference for the sustainability report in this study is the Global Reporting Initiative (GRI) G4 and GRI Standars. The population in this study is non-financial sector companies listed on the Indonesia Stock Exchange in 2015-2018. The sample companies in this study were selected based on a purposive sampling method with several criteria to obtain 12 sample companies. After the data are collected, data analysis is done using multiple linear regression analysis with the help of the SPSS program. Based on the results of the analysis, it shows that the profitability variable has a negative effect on the disclosure of sustainability report. While the audit committee variable, board of commissioners, and company activities did not affect the disclosure of sustainability report. Abstrak: Tujuan dilakukannya penelitian ini adalah untuk melihat pengaruh good corporate governance (komite audit, dewan komisaris) dan kinerja keuangan (profitabilitas, aktivitas) terhadap pengungkapan sustainability report.Indeks pengukuran yang digunakan sebagai acuan sustainability report pada penelitian ini adalah Global Reporting Initiative (GRI) G4 dan GRI Standars. Populasi dalam penelitian ini adalah perusahaan sektor non keuangan yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2018. Perusahaan yang dijadikan sampel dalam penelitian ini dipilih menggunakan metode purposive sampling dengan beberapa kriteria sehingga diperoleh 12 perusahaan sampel. Analisis data menggunakan regresi linear berganda dengan bantuan program SPSS. Berdasarkan hasil analisis, menunjukkan bahwa variabel profitabilitas berpengaruh negatif terhadap pengungkapan sustainability report. Sedangkan variabel komite audit, dewan komisaris, dan aktivitas perusahaan tidak berpengaruh terhadap pengungkapan sustainability report.

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PENGARUH PROFITABILITAS DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN

ECONBANK: Journal of Economics and Banking ◽

10.35829/econbank.v1i2.47 ◽

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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The Impact of Corporate Governance and Investor Confidence on Earning Management: Evidence from Thai-Listed Company

Asian Social Science ◽

10.5539/ass.v14n6p123 ◽

2018 ◽

Vol 14 (6) ◽

pp. 123

Author(s):

Thanapin Attarit

Keyword(s):

Corporate Governance ◽

Capital Structure ◽

Stock Exchange ◽

Listed Company ◽

Sampling Technique ◽

Earning Management ◽

Annual Data ◽

Investor Confidence ◽

Stock Exchange Of Thailand ◽

The Impact

The aim of the research is to study impact of corporate governance and information of investor confidence on earning management of firms listed on the Stock Exchange of Thailand. Stratified random sampling technique was employed in order to obtain the required sample of 408 Thai-listed companies. The study have excluded financial companies because their capital structure and profit are different. The study uses annual data of companies in 2015. The results showed that the highest shareholders impact on earning management, the proportion of institutional investors influencing both the earning management and investor confidence, and companies with BIG4 have an influence on investors' confidence. However, board size and CEOs Duality did not find any influence on earning management and investor confidence.

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THE IMPACT OF TAX AVOIDANCE, SUSTAINABILITY REPORT DISCLOSURE, AND EARNINGS MANAGEMENT ON FIRM VALUE IN THE DIGITAL ERA WITH CORPORATE GOVERNANCE AS A MODERATING VARIABLES

International Journal of Contemporary Accounting ◽

10.25105/ijca.v3i2.10420 ◽

2021 ◽

Vol 3 (2) ◽

pp. 115

Author(s):

Endro Andayani

Keyword(s):

Corporate Governance ◽

Earnings Management ◽

Firm Value ◽

Tax Avoidance ◽

Sustainability Reporting ◽

Sampling Technique ◽

Absolute Difference ◽

Negative Effect ◽

The Impact ◽

Sustainability Report

<p>This paper aims to determine whether tax avoidance, sustainability reporting, and earnings management affected firm value. Samples were collected from 80 companies listed on the Indonesian Stock Exchange (BEI)between 2015 and 2019. This research is an explanatory study that employs a quantitative approach and purposive sampling as the sampling technique, using the Absolute Difference Value Method to examine the moderating variable’effect, and SPSS 23 to analyze the data. The finding indicate that while tax avoidance has no negative effect on firm value and Sustainability Report has no positive effect on firm value, earnings management have negative effects on firm value. Corporate Governance did not weaken the effect of tax avoidance on firm value, corporate governance did not strengthen the relationship between sustainability reports and firm value and Corporate Governance weakens the negative effect of earnings management on firm value. This paper contributes to three different strands of research:determinants of tax avoidance in Indonesia for government literature, evaluation, improve, improvement, and performance for companies;for investors, as it is wordthwhile to consider additional factors in order to aid in making an informed assessment of company’s value in this era of technology.</p>

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