scholarly journals PENGARUH CORPORATE GOVERNANCE DAN FIRM SIZE TERHADAP FINANCIAL DISTRESS (Studi pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia periode 2017-2019)

2021 ◽  
Vol 19 (1) ◽  
pp. 13
Author(s):  
Robi Ridhayatul Gaos ◽  
Rina Mudjiyanti
Keyword(s):  
Corporate Governance ◽  
Firm Size ◽  
Financial Distress ◽  
Audit Committee ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Distress Prediction ◽  
Analysis Technique ◽  
Study Results ◽  
The Board Of Directors

This study aims to find empirical evidence of the influence of corporate governance and firm size on financial distress. The sample used in this study is a banking company listed on the Indonesia Stock Exchange (BEI) for the 2017-2019 period. The sampling technique used was purposive sampling and obtained a sample of 40 samples that met the criteria. The data analysis technique used is multiple regression analysis. The financial distress criteria in this study measured using the Z-score in Altman's financial distress prediction model. Based on the study results, it can be concluded that managerial ownership, the board of commissioners, and the audit committee have no effect on financial distress, while the board of directors has a positive and significant effect on financial distress and firm size has a negative and significant effect on financial distress.

scholarly journals Pengaruh Financial Distress, Ukuran Perusahaan, dan Corporate Governance pada Audit Delay

2019 ◽  
pp. 2154
Author(s):  
Ni Putu Shinta Oktaviani ◽  
Dodik Ariyanto
Keyword(s):  
Corporate Governance ◽  
Firm Size ◽  
Financial Distress ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Analysis Technique ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine the effect of financial distress, company size, and corporate governance on audit delay. This research was conducted at mining companies listed on the Indonesia Stock Exchange in 2015-2017. The number of samples taken was 32 companies so that there were 96 observations, with a purposive sampling method. The analysis technique used in this study is multiple linear regression. Based on the results of the analysis found that financial distress and independent board of commissioners have positive effect on audit delay. Firm size, audit committee and institutional ownership have negative effect on audit delay. Keywords: Financial distress, firm size, corporate governance, audit delay

scholarly journals Prediction modelling the financial distress using corporate governance indicators in Indonesia

2021 ◽  
Vol 10 (1) ◽  
pp. 18
Author(s):  
Irdha Yusra ◽  
Novyandri Taufik Bahtera
Keyword(s):  
Corporate Governance ◽  
Financial Distress ◽  
Audit Committee ◽  
Prediction Models ◽  
Stock Exchange ◽  
Governance Indicators ◽  
Financial Distress Prediction ◽  
Corporate Governance Mechanisms ◽  
Distress Prediction ◽  
The Board Of Directors

   We examine whether the indicators of company governance procedures are associated with the risk of bankruptcy or financial distress in Indonesia. An empirical study we conducted using a causal model of corporate governance indicators in forecasting financial distress. The data used in this study is panel data. Using samples from assembling companies registered on the Indonesia Stock Exchange during the 2017-2019 period, we obtained as many as 105 observations selected by the purposive sampling method. Our results indicate that financial distress can be predicted by corporate governance mechanisms, although statistically it is only proven by a few indicators in our study. Specifically, our results demonstrate that institutional ownership, managerial ownership, and independent commissioners do not affect financial distress. Furthermore, our study shows evidence of a significant influence between the size of the board of directors and audit committee on financial distress. Our interpretation is that research on financial distress prediction models using corporate governance indicators has provided empirical evidence. 

The Impact of Financial Distress, Corporate Governance, and Auditor Switching on Audit Delay

2021 ◽  
Vol 6 (2) ◽  
pp. 108-117
Author(s):  
Sylvi Angelia ◽  
Rizal Mawardi
Keyword(s):  
Corporate Governance ◽  
Financial Services ◽  
Financial Distress ◽  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Auditor Switching ◽  
Analysis Technique ◽  
The Impact

Objective – The purpose of this study is to examine the effect between financial distress, corporate governance, auditor switching and audit delay. This research sample using data on a manufacturing company on the Indonesia Stock Exchange. Methodology – The analysis technique used is multiple linear regression analysis technique. Findings– The research finding show that financial distress and the size of the audit committee have a significant effect on audit delay, while the concentration of ownership, managerial ownership, change of directors, and auditor switching has no significant effect on audit delay. Second finding explain that consideration for companies listed on the Indonesia Stock Exchange to pay attention to the timeliness of submitting financial reports and independent auditor reports so as not to get sanctions from the Financial Services Authority. Novelty – Our novelty research using the relationship of Financial Distress, Corporate Governance and Auditor Switching on new research model to Audit Delay. Type of Paper: Empirical JEL Classification: M41, M42 Keywords: Financial Distress, Corporate Governance, Auditor Switching, Audit Delay

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

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,

scholarly journals The Influence of Financial Indicators, Corporate Governance and Macroeconomic Variables on Financial Distress

2021 ◽  
pp. 145
Author(s):  
Made Reina Candradewi ◽  
Henny Rahyuda
Keyword(s):  
Corporate Governance ◽  
Financial Distress ◽  
Manufacturing Industry ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Indicators ◽  
Leverage Ratio ◽  
Macroeconomic Variables ◽  
Final Sample ◽  
The Board Of Directors

This study aims to analyze the effect of financial indicators, corporate governance and macroeconomic variables on financial distress in manufacturing industry companies listed on the Indonesia Stock Exchange (IDX). This research is expected to provide solutions and insight to the companies in tackling financial distress. In addition, this research is expected to enrich knowledge about the influence of financial indicators, corporate governance, macroeconomic variables on financial distress. This research is conducted using a quantitative approach. The population in this study are all manufacturing industry companies listed on the Indonesia Stock Exchange in the period of 2016-2018. The sampling technique is purposive sampling method and the final sample in this study is 136 companies. The main findings of the study show that liquidity ratio has a negative and significant effect on financial distress, leverage ratio has a positive and significant effect on financial distress, activity ratio has a negative and significant effect on financial distress and the size of the board of directors has a negative and significant effect on financial distress.

scholarly journals PENGARUH CARBON CREDIT, FIRM SIZE, DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Vol 4 (1) ◽  
pp. 62
Author(s):  
Ni Made Dwi Ratna Sari ◽  
I Gusti Ayu Agung Omika Dewi
Keyword(s):  
Corporate Governance ◽  
Firm Size ◽  
Audit Committee ◽  
Stock Exchange ◽  
Sample Selection ◽  
Company Performance ◽  
Manufacturing Companies ◽  
Carbon Credit ◽  
Good Corporate Governance ◽  
Analysis Technique

The Influence of Carbon Credit, Firm Size, and Good Corporate Governance on Performance of Public Listed Manufacturing Companies. This study aims to examine the effect of carbon credit, firm size, board of commissioners and audit committee on company performance. The population used in this study is manufacturing companies listed on the Indonesia Stock Exchange. The method of sample selection is purposive sampling. Only 25 companies meet the criteria. The hypotheses in this study were tested using t test and f test. The data analysis technique used in this study was multiple linear regression test. The results of the study indicate that carbon credit, firm size, board of commissioners and audit committee partially and simultaneously influence performance of public listed manufacturing companies.Keyword: Carbon credit, firm size, board of commisioners, audit committee

scholarly journals PENGARUH KOMPLEKSITAS OPERASI PERUSAHAAN DAN KOMITE AUDIT TERHADAP AUDIT DELAY DENGAN FINANCIAL DISTRESS SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016 – 2018

2020 ◽  
Vol 4 (1) ◽  
pp. 94-101
Author(s):  
Yoosita Aulia
Keyword(s):  
Logistic Regression ◽  
Financial Distress ◽  
Audit Committee ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Purposive Sampling ◽  
Mining Companies ◽  
Analysis Technique

This study aims to analyze and prove financial distress is able to moderate the influence of the audit committee and audit committe on audit delay. The population in this study are mining companies listed on the Indonesia Stock Exchange for the period of 2016-2018. The sampling technique uses a purposive sampling technique with a total of 66 samples. The analysis technique used in this study is logistic regression. The results of this study indicate that . Financial distress does not moderate the effect of the complexity of the company's operations on audit delay on mining companies listed on the Indonesia Stock Exchange during the period 2016-2018. Financial distress does not moderate the effect of the audit committee on audit delay on mining companies listed on the Indonesia Stock Exchange during the period 2016-2018.

scholarly journals 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

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.

scholarly journals Pengaruh Mekanisme Good Corporate Governance Dan Struktur Kepemilikan Terhadap Pengungkapan Sustainability Report

2021 ◽  
Vol 11 (1) ◽  
pp. 129-138
Author(s):  
Masiyah Kholmi ◽  
Muhammad Nizzam Zein Susadi
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Governance Mechanism ◽  
Good Corporate Governance ◽  
Corporate Governance Mechanisms ◽  
The Board Of Directors ◽  
Corporate Governance Mechanism ◽  
Sustainability Reports

This research has a purpose to analysis the effect of good corporate governance mechanism and ownership structures on the disclosure of sustainability reports. Purposive sampling method was applied sampling technique certain of criteria. The sample is 47 companies from a population of 627 companies listed on the Indonesia Stock Exchange (BEI) in 2018. Data collection techniques used the documentation method. This research uses data analysis tools with the Smart PLS 3 application to test hypotheses. The results showed that the variables of good corporate governance mechanisms that were proxied by the audit committee, the independent board of commissioners, and the board of directors had a significant effect on the disclosure of sustainability reports, ownership structure variables that were proxied with managerial ownership, institutional ownership, and foreign ownership also affected the disclosure of sustainability reports

ANALISIS PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN SEKTOR PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2012-2016

2018 ◽  
Vol 3 (1) ◽  
pp. 37-52
Author(s):  
Tyahya Whisnu Hendratni ◽  
Nana Nawasiah ◽  
Trisnani Indriati
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
The Board Of Directors ◽  
Negative Effect ◽  
Regression Tests ◽  
Positive Effect

This study aims to examine the effect of the board of commissioner's size, the board of directors, institutional ownership, independent commissioner; and firm size on financial performance. The population used in this study is a banking company listed on the Indonesia Stock Exchange period 2012 - 2016. The population of this study amounted to 144 companies. Sampling was done using non-random sampling technique. There are 20 companies that meet the criteria as research samples so that the research data amounted to 100. Data analysis is multiple linear regression tests. The results of this study show the board of commissioners, institutional ownernship, and independent commissioner have a positive effect, while firm size has a negative effect on financial performance.   Keywords: corporate governance, financial performance

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