scholarly journals PENGARUH PERENCANAAN PAJAK, BOARD DIVERSITY DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN

2020 ◽  
Vol 19 (1) ◽  
pp. 153-166
Author(s):  
Pristiwantiyasih Pristiwantiyasih
Keyword(s):  
Corporate Governance ◽  
Firm Value ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Tax Planning ◽  
T Test ◽  
Test Results ◽  
Manufacturing Companies ◽  
Board Diversity ◽  
Good Corporate Governance

This study aims to determine the effect of tax planning, board diversity and good corporate governance simultaneously on the value of the consumer goods sub-sector manufacturing companies listed on the IDX 2016-2018. The sampling technique was using purposive sampling technique. From the partial test results or the t test, from the test results the Tax Planning variable has an influence on Firm Value, because from the results of the t test the calculated t value of the Tax Planning variable is greater than the t table value and the significant value is less than 0.05. While the Board Diversity (DW) variable and the Institutional Ownership variable have no influence on the Firm Value variable, from the test results of these two variables the calculated t value is smaller than the t table value and the significance value is greater than 0.05. The Adjusted R Square value is 0.575. This means that 57.5% of the firm value variable can be explained by tax planning, female directors and institutional ownership. While the remaining 42.5% can be explained by other factors outside the independent variable.

ANALISIS PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Kontruksi yang Terdaftar di BEI Tahun 2014-2017)

2019 ◽  
Vol 4 (2) ◽  
pp. 1-16
Author(s):  
Listiyowati Listiyowati ◽  
Iin Indarti
Keyword(s):  
Corporate Governance ◽  
Firm Value ◽  
Institutional Ownership ◽  
Test Results ◽  
Multiple Correlation ◽  
Return On Assets ◽  
Construction Companies ◽  
Company Value ◽  
Good Corporate Governance ◽  
Intervening Variables

This study aims to examine the effect of institutional ownership, independent commissioners on the value of the company with return on assets as intervening variables. The test results for a sample of 32 construction companies from 2014 to 2017 using path analysis. Institutional ownership and independent commissioners do not have a direct effect on company value and return on assets, while return on assets directly has a significant effect on the value of companies in construction companies on the IDX. While profitability is not able to mediate the effect of good corporate governance on firm value because of the Z Score under 1.98. For Square Multiple Correlation is 83.8% which indicates that the research capital framework is quite good at explaining the dependent variable.Keywords: Institutional Ownership, Independent Commissioner, Return On Assets, Company Valu

scholarly journals Effect of good corporate governance and corporate social responsibility on firm value moderate by profitability

2021 ◽  
Vol 10 (4) ◽  
pp. 59-66
Author(s):  
Apriana Rahmawati ◽  
Roekhudin Roekhudin ◽  
Arum Prastiwi
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Institutional Ownership ◽  
Research Data ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Good Corporate Governance ◽  
Corporate Social

This research aims to investigate the effect of the role of good corporate governance and corporate social responsibility on firm value with profitability as a moderator variable. The object of this research is manufacturing companies listed in index SRIKEHATI period 2017 until 2019, while the subject is 10 companies. All variables from the research data were gathered through secondary data exactly from Indonesia Stock Exchange and the company’s website. Statistical Analysis of the research data used moderate regression analysis with significance in accordance with the output of SPSS 20. Findings indicated that managerial ownership has a positive significant effect on firm value, institutional ownership has a positive significant effect on firm value, board commissioners have a positive significant effect on firm value, and corporate social responsibility has a negative insignificant effect on firm value. Variable profitability moderates managerial ownership, institutional ownership, and corporate social responsibility on firm value but can’t moderate the board of commissioners on firm value.

scholarly journals Pengaruh Profitabilitas, Struktur Good Corporate Governance dan Kualitas Audit terhadap Audit Delay

2018 ◽  
Vol 6 (1) ◽  
pp. 009-022
Author(s):  
Darwin Marasi Purba
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Test Results ◽  
Manufacturing Companies ◽  
Board Size ◽  
Good Corporate Governance ◽  
Descriptive Statistical Analysis

This study is aimed at collecting empirical evidence about the influence of profitability, and good corporate governance w h i c h consisted of the board size, the independent commisioners, audit committee size and audit quality on the audit delay.The populations of this research are manufacturing companies of consumer goods industry sector listed in Indonesia Stock Exchange in the year of 2015-2016 which includes 56 companies, using purposive sampling technique. Methods of data analysis used in this research are descriptive statistical analysis and multiple linear regressions.The results indicate that profitability, good corporate governance and audit quality have a simultaneously significant effect on the audit delay. However, partial test results show that the profitability and the size of audit committee are not affecting on the audit delay. Meanwhile, the board size, independent commissioners and audit quality have a significant effect on the audit delay

scholarly journals THE EFFECT OF GOOD CORPORATE GOVERNANCE AND TAX PLANNING ON COMPANY VALUE

2018 ◽  
Vol 1 (3) ◽  
pp. 234
Author(s):  
Angga Hidayat ◽  
Nike Yuliah
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Firm Value ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Tax Planning ◽  
Manufacturing Companies ◽  
Company Value ◽  
Good Corporate Governance

This study aims to analyze the influence of Good Corporate Governance and tax planning on corporate value. This research is a type of quantitative research. The type of data used is secondary data obtained from www.idx.co.id and the company's website. The analytical method used is multiple regression analysis using SPSS version 22 software. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange during the period 2013-2017. While the sample of this study was determined by purposive sampling method to obtain a total of 105 data that could be processed.Based on the results of good corporate governance regression analysis which is represented by institusional ownership proxy has a significant effect on firm value and tax planning has a significant effect on firm value.

scholarly journals Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Dengan Moderasi GCG

2020 ◽  
Vol 24 (3) ◽  
pp. 468
Author(s):  
Henny Wirianata
Keyword(s):  
Corporate Governance ◽  
Capital Structure ◽  
Empirical Evidence ◽  
Firm Size ◽  
Firm Value ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Good Corporate Governance

The objective of this study is to obtain empirical evidence about the influence of capital structure, profitability, firm size, and good corporate governance (GCG) towards firm value of manufacturing companies listed in Indonesia Stock Exchange period 2016-2018. The data were tested in this research using EVIEWS 10. The results show that capital structure proxies by DER and profitability proxies by NPM have positive and significant effect towards firm value. Meanwhile, profitability proxies by ROA, firm size, and GCG proxies by institutional ownership have negative and significant effects towards firm value. The results also show that institutional ownership could not moderated the effects of capital structure, profitability, and firm size towards firm value of manufacturing companies listed in Indonesia Stock Exchange period 2016-2018.

scholarly journals Tax Planning To Increase The Value Of The Company

2020 ◽  
Vol 30 (1) ◽  
pp. 194
Author(s):  
Naniek Noviari ◽  
I Gusti Ngurah Agung Suaryana
Keyword(s):  
Corporate Governance ◽  
Firm Value ◽  
Sampling Technique ◽  
Tax Planning ◽  
Company Value ◽  
Good Corporate Governance ◽  
Study Population ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect

The objectives of this study are (1) to examine the effect of tax planning on firm value, (2) to examine the effect of good corporate governance on firm value, and (3) the moderating effect of good corporate governance on the relationship of tax planning and firm value. The study population is all companies registered in the Indonesian Corporate Governance Forum (FCGI) in 2012-2017. The sample was chosen based on purposive sampling technique. The number of companies selected as a sample of 9 companies, thus obtained 54 observations during the study period. The study uses descriptive statistical analysis and moderated regression analysis (MRA). The results of the study prove (1) tax planning does not increase company value, (2) good corporate governance has a positive effect on company value, and (3) good corporate governance moderates the effect of tax planning on firm value.Key Words: Tax Planning; Company Value; Good Corporate Governance.

Good Corporate Governance, Struktur Kepemilikan Dan Kinerja Perusahaan Properti dan Real Estate

2020 ◽  
Vol 3 (2) ◽  
pp. 114
Author(s):  
Gabriella Pingkan Larasati Prasetya ◽  
Awan Santosa
Keyword(s):  
Corporate Governance ◽  
Real Estate ◽  
Ownership Structure ◽  
Audit Committee ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Company Performance ◽  
Manufacturing Companies ◽  
Good Corporate Governance

<p>This study aims to examine the GCG and ownership structure of company performance in the property and real estate sub-sector manufacturing companies listed on the Stock Exchange in the 2016-2018 period. The type of research used is quantitative research. The sample of this research used purposive sampling technique so that the samples obtained were 14 companies. analysis used classic assumptions, multiple regression, multiple correlations, coefficient terminated, t test, F test. the results showed that the audit committee affected the company's performance both ROA and EPS, the independent board of commissioners did not affect the company's performance both ROA and EPS, ownership inatitusioanal does not affect the performance of companies with ROA proxies, but with EPS Proxies institutional ownership affects company performance and managerial ownership does not affect company performance both ROA and EPS.</p><p><br />keywords: Good Corporate Governance (GCG), ownership structure, company performance, institutional ownership, managerial ownership.</p>

scholarly journals GOOD CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN PENGARUHNYA PADA TAX AVOIDANCE

2016 ◽  
Author(s):  
Vivi Adeyani Tandean
Keyword(s):  
Audit Committee ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Test Results ◽  
Manufacturing Companies ◽  
Good Corporate Governance ◽  
Testing Data ◽  
Independent Variable

This study aims to examine empirically the effect of the application of GCG and the size of the company on tax avoidance. This study was performed on companies listed on the Stock Exchange 2010-2013. Variables used are institutional ownership, the independence of auditors, the audit committee, and the size of the company as an independent variable and tax avoidance as the dependent variable. The research sample 84 manufacturing companies. The sampling technique using judgment sampling. Testing data using multiple regression analysis. The test results showed that only affects the audit committee on tax avoidance.

scholarly journals Efek Mekanisme Good Corporate Governance dan Kinerja Keuangan terhadap Nilai Perusahaan

2021 ◽  
Vol 11 (1) ◽  
pp. 43-62
Author(s):  
Mohamad Nur Utomo ◽  
Iin Ariska
Keyword(s):  
Corporate Governance ◽  
Firm Value ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Manufacturing Companies ◽  
Insignificant Effect ◽  
Good Corporate Governance ◽  
Institutional Shareholders

This study aims to examine the effects of institutional ownership, independent board of commissioners, profitability and liquidity on firm value. Goods and consumer manufacturing companies listed on the Indonesia Stock Exchange were sampled in this study with the period 2015 to 2019. Data analysis used statistical methods. The results showed that Institutional Ownership and Profitability had a positive and significant effect on firm value. Meanwhile, the independent board of commissioners has a negative and insignificant effect on firm value, liquidity has a positive and insignificant effect. This study implies that increased monitoring of institutional shareholders and increased performance is an effective way to increase firm value.  In addition, the company must continue to improve the supervisory role of the independent board of commissioners and maintain the level of liquidity in order to have a long-term advantage.  

Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan Dengan Variabel Intervening Profitabilitas

2017 ◽  
Vol 25 (1) ◽  
pp. 13-39
Author(s):  
Achmad Tjahjono ◽  
Siti Chaeriyah
Keyword(s):  
Corporate Governance ◽  
Path Analysis ◽  
Executive Director ◽  
Audit Committee ◽  
Positive Impact ◽  
Institutional Ownership ◽  
Analysis Tool ◽  
Manufacturing Companies ◽  
Company Value ◽  
Good Corporate Governance

The Company was founded with the goal of increasing the value of the company as well as to provide prosperity for the owners or shareholders. Good Corporate Governance and profitability is an effort to enhance company value. This study aims to determine the influence of good corporate governance to company value with profitability as intervening variable. The population of this research is manufacturing companies listed in Indonesia Stock Exchange in 2010 - 2014. The sample is taken by using purposive sampling method. Under this method, as many as 123 companies were obtained. The analysis tool to test the hypothesis is path analysis with AMOS software version 21. Data analysis method is descriptive analysis, path analysis, and sobeltest. The results of this study indicate that managerial ownership, the audit committee and the profitability have positive impact toward the of the company value, institutional ownership has positive impact but not significant, non-executive director with negative effect tendency on the company value. The results of this study also showed that profitability cannot mediate the effect of good corporate governance mechanisms on company value. It can be suggested to replace the intervening variable with other variables such as quality of earnings instead of profitability since it is declined as an intervening variable. non-executive director and institutional ownership does not contribute any positive and significant effect on company value and profitability. The following research can use another proxy in the measurement process and consider other theories that could explain comprehensively.

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