scholarly journals Corporate Governance Impressions of Third Party Funds and Financial Performance

2020 ◽  
Vol 10 (1) ◽  
pp. 35-44
Author(s):  
Deni Juliasari
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Total Sample ◽  
Third Party ◽  
Company Performance ◽  
Testing Model ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect

Financial performance is an important thing that must be achieved by every company because it is reflection of  company's ability to manage and allocate the resources. This performance has a relationship with GCG and DPK. Then this study want to analyze the relationship of GCG and DPK to this performance not only on direct reffect but also on indirect too. This study uses a quantitative approach with path analysis as testing model. The population for  this study ia 41  banking companies listed on the Indonesia Stock Exchange 2011-2015,. The sampling technique used purposive sampling technique, then obtained 28 companies that met the criteria, so the total sample was 140 observations (firm-years). The results showed that GCG does not affect company performance but DPK has a positive effect to the performance. Other than that GCG has a positive effect for financial performance with DPK as an intervening variable.

PENGARUH KECAKAPAN MANAJERIAL DAN KINERJA KEUANGAN TERHADAP MANAJEMEN LABA

2018 ◽  
Vol 9 (2) ◽  
pp. 204-221
Author(s):  
Istiqomah Istiqomah ◽  
Vita Elisa Fitriana
Keyword(s):  
Earnings Management ◽  
Financial Performance ◽  
Stock Exchange ◽  
Data Envelopment ◽  
Return On Equity ◽  
Managerial Skills ◽  
Using Data ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect

The purpose of the study was to examine the effect of the relationship of managerial skills and financial performance on earnings management. Sample from this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) in 2014 to 2016, and as many as 137 sample companies. Managerial skills are measured using Data Envelopment Analysis (DEA). Financial performance is measured using ROE (Return on Equity) financial ratios. While earnings management is measured by calculating discretionary accruals of modified Jones models. By using multiple regression analysis, it was found that managerial skills did not affect earnings management. Because capable managers tend not to do earnings management. Furthermore, financial performance has a positive effect on earnings management. Because when a company's performance is bad, management tends to maintain the company's reputation for not doing earnings management.

scholarly journals PENGARUH INFLASI DAN NILAI TUKAR TERHADAP RETURN SAHAM YANG DIMEDIASIKAN OLEH KINERJA PERUSAHAAN

AJAR ◽  
2021 ◽  
Vol 4 (01) ◽  
pp. 48-63
Author(s):  
Otniel Hongdoyo ◽  
Fransiskus Randa ◽  
Suwandi Ng
Keyword(s):  
Exchange Rate ◽  
Stock Returns ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Total Sample ◽  
Company Performance ◽  
Negative Effect ◽  
Relationship Of ◽  
The Relationship

The purpose of this study was to investigate the effect of inflation and exchange rate to company performance, investigate the effect of company performance to stock returns and investigate the effects of inflation and exchange rate that is mediated by the performance of the company. The population used was the company in LQ 45 listed on the Indonesia Stock Exchange by year study period from 2017 to 2019. The total sample is 21 companies for each year selected by purposive sampling method and using secondary data, the annual report. The analytical method used is the method of path analysis and hypothesis testing mediation conducted by using Sobel test. The analysis showed that inflation and the exchange rate had a negative effect and no significant effect on the performance of the company. The company's performance has a positve effect and no significant effect on stock returns. This study also show that the company's performance did not play a role in mediating the relationship of inflation and exchange rate.

scholarly journals Kepemilikan Manajerial Sebagai Pemoderasi Pengaruh Capital Intensity Pada Agresivitas Pajak

2020 ◽  
Vol 30 (9) ◽  
pp. 2244
Author(s):  
Ni Putu Budiadnyani
Keyword(s):  
Stock Exchange ◽  
Sampling Technique ◽  
Capital Intensity ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Tax Aggressiveness ◽  
Analysis Technique ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect

This study examines the effect of capital intensity on tax aggressiveness and tests the ability of managerial ownership as a moderating variable on the relationship of the effect of capital intensity on tax aggressiveness. The number of samples analyzed was 34 samples of manufacturing companies in the consumer goods sector which were listed on the Indonesia Stock Exchange (IDX) for five years. The sampling method is nonprobability with a purposive sampling technique. The analysis technique used is linear regression and Moderated Regression Analysis (MRA). The analysis shows that capital intensity has a positive effect on tax aggressiveness. Managerial ownership weakens the effect of capital intensity on tax aggressiveness. Keywords: Capital Intensity; Aggressiveness; Managerial Ownership.

scholarly journals STRUKTUR KEPEMILIKAN PADA PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA

2018 ◽  
Vol 16 (2) ◽  
pp. 49-74
Author(s):  
I Dewa Made Endiana
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Ownership Structure ◽  
Stock Exchange ◽  
Sample Technique ◽  
Corporate Social ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect

The performance achieved by the company is very important to assess because itrelates to the prospects and sustainability of the company in the future. Achievingmaximum performance is strongly influenced by several factors, one of which isCorporate Social Responsibility (CSR). This study aims to determine the effect ofownership structure on corporate social responsibility on financial performance of miningcompanies in the Indonesia Stock Exchange for the period 2013-2017. Population is amining company on the Indonesia Stock Exchange. The sample technique was selectedusing purposive sampling, namely the method of determining the sample with certaincriteria so that the number of samples obtained was 11 companies, so the number ofobservations with a study period of 5 years was 55 observations. The results obtained inthis study that corporate social responsibility have a positive effect on performance whilethe ownership structure is not able to strengthen or weaken the relationship of corporatesocial responsibility to the financial performance (ROA) of mining companies listed onthe Indonesia Stock Exchange.  

scholarly journals Good corporate governance moderate the effect of financial performance on firm value

2021 ◽  
Vol 8 (1) ◽  
pp. 91-101
Author(s):  
Ni Pande Putu Wita Irwanti ◽  
Ni Made Dwi Ratnadi
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Income Smoothing ◽  
Good Corporate Governance ◽  
Independent Variable ◽  
The Relationship ◽  
Positive Effect

This study aims to determine how the effect of financial performance on firm value with corporate governance as a moderating variable in the income smoothing companies listed on the Indonesia Stock Exchange 2015-2020. This study uses one independent variable (financial performance), one dependent variable (firm value), and one moderating variable (Good Corporate Governance). The sample used in this study were 40 income smoothing companies listed on the Indonesia Stock Exchange from 2015 to 2020 with a total of 240 pieces of data. The sampling technique used in this study was the purposive sampling technique. The results of hypothesis testing indicate that financial performance has a positive effect on firm value. Corporate governance can moderate the relationship between financial performance and firm value.

scholarly journals PENGARUH PROFITABILITAS, SOLVABILITAS, DAN UKURAN PERUSAHAAN TERHADAP AUDIT DELAY DENGAN REPUTASI KAP SEBAGAI PEMODERASI

2020 ◽  
Vol 8 (2) ◽  
Author(s):  
Ruth Elvienne ◽  
Prima Apriwenni
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statements ◽  
Company Performance ◽  
Financial Reports ◽  
Mining Companies ◽  
Relationship Of ◽  
The Relationship ◽  
Public Accountant

Financial statements are an instrument for companies in providing various information and company performance to those who have interests. Financial reports must be reported on time. The length of time the audit is completed by the auditor can cause audit delay. Therefore, the purpose of this study is to determine the effect of profitability, solvency, firm size on audit delay with the reputation of KAP as a moderating variable. The theory in this study uses agency theory and signal theory. The object of this research is 10 mining companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling technique used is the Non-Probability Sampling technique, using a purposive sampling method. The results of this study indicate that solvency has a positive and significant effect on audit delay and the reputation of KAP can strengthen the relationship of profitability to audit delay.Keywords: Audit Delay, Profitability, Solvability, Company Size, Reputation of Public Accountant Firm.

scholarly journals Pengaruh Profitabilitas, Kualitas Laba Dan Keputusan Investasi Terhadap Nilai Perusahaan

2020 ◽  
Vol 2 (4) ◽  
pp. 3828-3839
Author(s):  
Reza Refki Tanggo ◽  
Salma Taqwa
Keyword(s):  
Data Analysis ◽  
Firm Value ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Investment Decisions ◽  
Sampling Technique ◽  
Total Sample ◽  
Manufacturing Companies ◽  
Analysis Method ◽  
Positive Effect

The purpose of this study was to analyze: (1) The effect of profitability on firm value. (2) The effect of earnings quality on firm value. (3) The effect of investment decisions on firm value. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2014-2018. While the sampling technique in this study is using purposive sampling technique with a total sample of 300 samples. The data analysis method used is multiple regression using SPSS 25 software. The results of this study indicate that: (1) profitability has a positive and significant effect on firm value with a significance of 0.000 < 0.05. (2) earnings quality has a positive and insignificant effect on firm value with a significance of 0.757 > 0.05. (3) investment decisions have a positive effect and not on the value of the company with a significance of 0.418 > 0.05

scholarly journals THE MODERATING EFFECT OF INDEPENDENT COMMISIONERS ON FINANCIAL POLICY AND PUBLIC OWNERSHIP TOWARD CORPORATE FINANCIAL PERFORMANCE

2020 ◽  
Vol 2 (2) ◽  
pp. 139
Author(s):  
Niko Silitonga
Keyword(s):  
Financial Performance ◽  
Stock Exchange ◽  
Measurement Instrument ◽  
Secondary Data ◽  
Sampling Technique ◽  
Annual Reports ◽  
Corporate Financial Performance ◽  
Financial Policy ◽  
Public Ownership ◽  
The Relationship

<p align="center"><strong>Abstract</strong></p><p><em>The corporate financial performance is one of the measurement instrument whether the company is sustainable. This study aims to determine the effect of financial policy and public ownership on corporate financial performance with Independence of commissioners as a moderating variable in mining companies listed on Indonesia Stock Exchanges. This research uses a quantitative research model using secondary data. The data in this study were processed by the Moderating Regression Analysis (MRA) method supported by the IBM SPSS and Microsoft Excel programs as support software with data analysis techniques in the form of a classic assumption test and R2 test, F test, and t test. The population in this study are companies that have reported annual reports consistently during the 2014-2017 period. This study used a purposive sampling technique and obtained as many as 19 companies in accordance with predetermined criteria. The results of this study indicate that financial policy proxied by debt policy (DER) has a significant and positive effect on corporate financial performance, public ownership has no significant effect on corporate financial performance, independence commissioners strengthen the relationship between financial policy on corporate financial performance and independence commissioners do not has a moderating role between the relationship between Public Ownership and corporate financial performance. This study uses data from mining sector companies, it is recommended for further research to use other sectors such as: Property &amp; Real Estate Sector, Manufacturing Sector, and others listed on the Indonesia Stock Exchange.</em> <em>The implications of this study for the company management, this research can provide input to the company to be able to choose and use an independent commissioner who fulfills expertise in the financial and business fields of his company in order to make a decision on his company's financial policy.</em></p><strong>Keywords:</strong> <em>Independence of Commissioners, Financial Policy, Public Ownership, Corporate Financial Performance</em>.

scholarly journals Effect of compensation on employee performance towards motivation as mediation variable

2019 ◽  
Vol 6 (5) ◽  
pp. 134-143
Author(s):  
Intan Candradewi ◽  
I Gst. A. Manuati Dewi
Keyword(s):  
Employee Performance ◽  
Sampling Technique ◽  
Total Sample ◽  
Partial Least Square ◽  
Least Square ◽  
Sample Technique ◽  
Saturated Sample ◽  
Relationship Of ◽  
The Relationship

The purpose of this study was to analyze and explain the role of mediation motivation in the relationship of compensation to employee performance at Wisma Prashanti Hospital. The population in this study were employees of Wisma Prashanti Hospital with a total sample of 83 respondents. The sampling technique is carried out is a saturated sample technique, the entire population is used as a sample. The research instrument used a questionnaire and analysis method using Partial Least Square (PLS) with SmartPLS 3.2 software. The results showed (1) compensation has a positive and significant effect on employee performance (2) compensation has a positive and significant effect on motivation (3) motivation has a positive and significant effect on employee performance (4) motivation mediates partially and positively and significantly on the relationship between compensation and employee performance. The implications of the results of this study indicate that compensation is found to be a major factor in improving employee performance.

scholarly journals The Influence of KAP Size, Institutional Ownership, and Audit Committee on The Quality of Financial Statements

2021 ◽  
Vol 4 (1) ◽  
pp. 82
Author(s):  
Adris Kuncoro ◽  
Dhini Suryandari
Keyword(s):  
Audit Committee ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Financial Reports ◽  
The Relationship ◽  
Positive Effect ◽  
Descriptive Statistical Analysis

This research aims to examine the relationship between KAP size, institutional ownership, and the audit committee on the quality of financial reports. 616 Indonesian Stock Exchange (IDX) companies in 2018 became the population in this study. Purposive sampling as a sampling technique resulted in 547companies. Using inferential logistic regression analysis and using descriptive statistical analysis hypothesis testing methods with IBM SPSS version 25 tools. This study found that the KAP size and the audit committee has a positive effect on the quality of financial reports. Institutional ownership does not affect the quality of financial reports. Simultaneously, KAP size, institutional ownership, and audit committee influence the quality of financial reports. This study concludes that partially, KAP size and audit committee has a positive effect on the quality of financial reports. Simultaneously, KAP size, institutional ownership, and audit committee affect the quality of financial reports. Further research suggests using other proxies, other periods, and other variables.

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