scholarly journals PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, SET KESEMPATAN INVESTASI (IOS) DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA

2017 ◽  
Vol 9 (2) ◽  
Author(s):  
Kurniawati Kurniawati
Keyword(s):  
Corporate Governance ◽  
Significant Influence ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Investment Opportunity ◽  
Set Size ◽  
Good Corporate Governance ◽  
Final Sample ◽  
Investment Opportunity Set

The quality of earnings reported in the financial statements is one of the key factors to make a decision. This study aims to examine the effect of the mechanism of Good Corporate Governance (GCG), which is proxied by board of commissioner and institutional ownership, the investment opportunity set and the size of the company to the quality of earnings.<br />The sample used in this researchwere LQ45 companies listed at the Indonesia Stock Exchange during 2012-2015.Samples are collected by purposive sampling and resulted in 15 firms as the final sample. The statistic method used was multiplied analysis linear regression, with hypotheses testing of statistic t tests (α = 5%).<br />The results of this research showed that the institutional ownership has a significant influence to the quality of earnings, while board of commissioner, investment opportunity set and the size of the company has no significant influence to the quality of earnings.<br />Keywords : good corporate governance, board of commissioner, institutional ownership, investment opportunity set, size of the company, quality of earnings.

scholarly journals DETERMINAN KUALITAS IMPLEMENTASI CORPORATE GOVERNANCE PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2004-2008

2011 ◽  
Vol 9 (1) ◽  
Author(s):  
Abdullah Taman ◽  
Bily Agung Nugroho
Keyword(s):  
Corporate Governance ◽  
Stock Exchange ◽  
Ownership Concentration ◽  
Analysis Method ◽  
Outlier Analysis ◽  
Investment Opportunity ◽  
Implementation Quality ◽  
Investment Opportunity Set ◽  
Determinants Of Implementation

Objective of this paper is to analyze determinant of implementation quality ofcorporate governance in companies listing in Indonesian Stock Exchange during period 2004-2008.Population in this study is entire listed companies in Indonesia Capital Market amountto 389 companies. Purposive samping is used to determine sample usage. The samples arefifty companies but one company is relaxed because of outlier. Analysis method used in thisstudy is multiple regression.This study concludes that determinants of implementation quality of corporategovernance are ownership concentration, investment opportunity set, and leverage.Simultaneously, they affect significantly to implementation quality of corporate governancewith F-value is 3.301 (sig. 0.029). Meanwhile, individually variable leverage affectssignificantly to implementation quality of corporate governance with t-value is 2.694 (sig.0.016).Key words: corporate governance, ownership concentration, investment opportunity set,leverage.

scholarly journals INVESTMENT OPPORTUNITY SET AND GOOD CORPORATE GOVERNANCE TO EARNINGS QUALITY

2020 ◽  
pp. 242-251
Author(s):  
Fransisca Listyaningsih
Keyword(s):  
Corporate Governance ◽  
Sampling Method ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Manufacturing Industries ◽  
Managerial Ownership ◽  
Investment Opportunity ◽  
Good Corporate Governance ◽  
Corporate Governance Mechanisms ◽  
Investment Opportunity Set

This study aims to examine the effect of good corporate governance mechanisms (consisting of institutional ownership and managerial ownership) and investment opportunity set (IOS) on earnings quality. The population in this study are companies with types of manufacturing industries listed on the Indonesia Stock Exchange in the period 2013 to 2017. The sample was obtained using a purposive random sampling method. Data analysis uses multiple linear regression. The results showed that the mechanism of good corporate governance did not affect earnings quality, and investment opportunity set (IOS) affected earnings quality. KEYWORDS: Good Corporate Governance, Investment Opportunity Set and Earnings Quality

scholarly journals Pengaruh Investment Opportunity Set dan Penerapan Good Corporate Governance Terhadap Kualitas Laba

2021 ◽  
Vol 8 (2) ◽  
pp. 156
Author(s):  
Dwi Putri Aningrum ◽  
Ade Imam Muslim
Keyword(s):  
Corporate Governance ◽  
Earnings Quality ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Investment Opportunity ◽  
Good Corporate Governance ◽  
Panel Data Regression ◽  
Investment Opportunity Set ◽  
Negative Effect

This research aims to investigate the effect of the investment opportunity set and the implementation of good corporate governance on earnings quality. The observations in this research amounted to 75 data from manufacturing companies listed on the IDX in 2015-2019 that have met the purposive sampling criteria. Based on the results of panel data regression, it is concluded that the investment opportunity set and the implementation of good corporate governance have a significant effect simultaneously on earnings quality. Partially, the investment opportunity set and managerial ownership have no effect on earnings quality. Meanwhile, institutional ownership and independent board of commissioners have a significant negative effect on earnings quality.Keywords: Investment Opportunity Set; Managerial Ownership; Institutional Ownership; Independent Board of Commissioners; Earnings Quality.

scholarly journals PENGARUH STRUKTUR KEPEMILIKAN DAN DEWAN KOMISARIS TERHADAP KINERJA BANK UMUM KONVENSIONAL YANG MENYALURKAN KREDIT PADA UMKM: DENGAN KESEMPATAN INVESTASI SEBAGAI VARIABEL MEDIASI

2016 ◽  
Vol 4 (2) ◽  
Author(s):  
Sri Ayem
Keyword(s):  
Corporate Governance ◽  
Ownership Structure ◽  
Corporate Performance ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Governance Structures ◽  
Investment Opportunity ◽  
Public Ownership ◽  
Board Of Director ◽  
Investment Opportunity Set

There were two aims of the research. The first one was to test the influence of corporate governance structures: institution ownership, public ownership, and board of director structure--toward the corporate performance, and the second aim was to test the possibility of investment opportunity set variable (IOS) play the role as a mediated variable between corporate governance structure and corporate performance. Previous researches done on the same topic had dominantly focused on direct relationship of corporate governance and corporate performance. So far, the results of those researches were not conclusive yet. The banking corporations used as the sample were taken from the Indonesian Stock Exchange (Jakarta Stock Exchange) which were active during the period of 2005-2011. Among 27 corporations, there were only 20 that fulfilled the sample requirements. The data were collecting by using pooling method ( data panel ) within 147 investigations. The test results substructure one that examines the effect of institutional ownership, public ownership and composition of the board of directors of the investment opportunity set, showing the ownership structure (institutional ownership and public) did not significantly influence the investment opportunity, while the composition of the board of commissioners statistically have an influence on the investment opportunity set , Based on testing substructure 2 which tested the effect of the structure of institutional ownership, structure of public ownership, the board and the investment opportunity set on firm performance indicate ownership variables Institutional has no significant effect on the performance of commercial banks Conventional loan portfolio on SMEs, while public ownership, the composition of the board of commissioners and the investment opportunity set has a significant influence on the company's performance. Keyword: corporate governance structures, management ownership, Institutional ownership, board of director, investment opportunity set, corporate performances

scholarly journals The Influence Of Accounting Conservatism, IOS, And Good Corporate Governance On The Earnings Quality

2019 ◽  
Author(s):  
Gerianta Wirawan Yasa ◽  
Ida Bagus Putra Astika ◽  
Ni Made Ayu Widiariani
Keyword(s):  
Corporate Governance ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Accounting Conservatism ◽  
Investment Opportunity ◽  
Good Corporate Governance ◽  
Investment Opportunity Set ◽  
Positive Effect

Study aims to obtain the empirical evidence about the influence of accounting conservatism, investment opportunity set, and good corporate governance on earnings quality of corporates in the Indonesia Stock Exchange. These three factors will certainly affect how earnings are presented to users of financial statements as information in decision making. Secondary data are used in this study. All companies listed in Indonesia Stock Exchange for the period of 2013-2015 are the population in this study. The numbers of samples in this study were 381 companies that were selected by using purposive sampling technique. Multiple linear regression analysis is selected as a data analysis technique. The results show that accounting conservatism has a positive effect on earnings quality. Investment opportunity set has a positive effect on earnings quality. In addition, good corporate governance has no effect on earnings quality. Keywords: Earnings quality, accounting conservatism, investment opportunity set, good corporate governance.

scholarly journals Corporate governance quality, firm size and earnings management: empirical study in Indonesia Stock Exchange

2018 ◽  
Author(s):  
Mukhtaruddin Mukhtaruddin
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Firm Size ◽  
Audit Committee ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Good Corporate Governance ◽  
Corporate Governance Quality

Earnings management (EM) is manipulation done by management in preparing financialstatement in order to gain management advantages or to increase the firm value.EM can reduce the quality of financial statements because it does not show the realearning periodical. This research aims to identify the effect of good corporate governance(GCG) (institutional ownership, managerial ownership, frequency of boardmeetings, frequency of audit committee (AC) meetings), firm size, and leverage on theEM. Population comprises the companies in LQ 45 index of Iindonesia Stock Exchange(IDX) for the period 2010–2014. Samples of the research were taken using purposivesampling method, and the variables are tested using multiple linear regression analysis.The results of the research show that partially, only leverage has significant effect onEM, while institutional ownership, managerial ownership, frequency of board meeting,frequency of AC meetings, and firm size have no significant effect on EM, but all ofthe variables have simultaneously significant effect on EM. Limitations of the researchare the only used 6 independent variables and 21 companies as samples of the research

scholarly journals Pengaruh Corporation Risk dan Good Corporate Governance terhadap Tax Avoidance dengan Kepemilikan Institusional sebagai Variable Pemoderasi

2020 ◽  
Vol 17 (2) ◽  
Author(s):  
Tryas Chasbiandani ◽  
Tri Astuti ◽  
Sri Ambarwati
Keyword(s):  
Corporate Governance ◽  
Audit Quality ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Institutional Ownership ◽  
Tax Rate ◽  
Good Corporate Governance ◽  
Common Effect ◽  
The Common ◽  
Corporate Risk

Tax avoidance measured by Earning Tax Rate (ETR) is considered to be able to describe the real activities of tax avoidance carried out by the company. The purpose of this study was to analyze the effect of Corporation Risk and Good Corporate Governance on Tax Avoidance with Institutional Ownership as a Moderating Variable. This study uses a sample of non-banking and financial companies listed on the Indonesia Stock Exchange for the period of 2014-2016. The analysis in this study uses the common effect method. The results of this study indicate that corporate risk does not significantly influence tax avoidance, but with institutional ownership as a moderating variable, corporate risk has a significant effect on corporate tax avoidance. Corporate governance as measured by institutional ownership, board of commissioners and audit quality has a significant effect on tax company avoidance.Tax avoidance yang diukur berdasarkan Earning Tax Rate (ETR) dianggap mampu menggambarkan aktivitas nyata dari tax avoidance yang dilakukan oleh perusahaan. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh Corporation Risk dan Good Corporate Governance Terhadap Tax Avoidance dengan  Kepemilikan Institusional  Sebagai Variable pemoderasi. Penelitian ini menggunakan sampel perusahaan non perbankan dan keuangan yang terdaftar di Bursa Efek Indonesia periode 2014 – 2016. Analisis dalam penelitian ini menggunakan metode common effect.  Hasil dari penelitian ini menunjukkan bahwa corporate risk tidak berpengaruh secara signifikan terhadap tax avoidance, namun dengan kepemilikan institusional sebagai variabel pemoderasi, corporate risk berpengaruh signifikan terhadap tax avoidance perusahaan.Corporate governance yang diukur dengan kepemilikan institusional, dewan komisaris dan kualitas audit berpengaruh signifikan terhadap tax avoidance perusahaan. 

scholarly journals Toward Firm Performance in Indonesia: The Role of Good Corporate Governance and Investment Opportunity Set

2021 ◽  
Vol 17 (1) ◽  
pp. 81-90
Author(s):  
Dedi Rusdi ◽  
Indri Kartika ◽  
Maya Indriastuti
Keyword(s):  
Corporate Governance ◽  
Structural Equation Modeling ◽  
Firm Performance ◽  
Structural Equation ◽  
Equation Modeling ◽  
Investment Opportunity ◽  
Purposive Sampling ◽  
Good Corporate Governance ◽  
Investment Opportunity Set

Abstract: This study examined the role of good corporate governance and investment opportunity set in maintaining firm performance. This study's sample population comprised 240 manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2019. The research sample was selected using a purposive sampling method. The data were analyzed by using structural equation modeling analysis (SEM). The results showed that good corporate governance in terms of board size had a negative effect on firm performance. Meanwhile, good corporate governance in terms of board independence and investment opportunity set had a positive effect on firm performance.Keywords: good corporate governance, investment opportunity set, firm performance Menuju Kinerja Perusahaan di Indonesia: Peran Good Corporate Governance dan Investment Opportunity Set Abstrak: Studi ini menguji peran good corporate governance dan investment opportunity set dalam menjaga kinerja perusahaan. Populasi sampel penelitian terdiri dari 240 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2016 hingga 2019. Sampel penelitian dipilih dengan menggunakan metode purposive sampling. Analisis data menggunakan analisis structural equation modeling (SEM). Hasil penelitian menunjukkan bahwa good corporate governance ditinjau dari ukuran dewan komisaris berpengaruh negatif terhadap kinerja perusahaan. Sedangkan good corporate governance ditinjau dari independensi dewan komisaris dan investment opportunity set berpengaruh positif terhadap kinerja perusahaan.Kata kunci: good corporate governance, investment opportunity set, kinerja perusahaan

scholarly journals PERAN INVESTMENT OPPORTUNITY SET SEBAGAI PEMODERASI PENGARUH KINERJA KEUANGAN, GOODCORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN

2019 ◽  
Vol 4 (2) ◽  
pp. 85
Author(s):  
Michael Anderson Sianipar ◽  
Susi Dwi Mulyani
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Good Governance ◽  
Stock Exchange ◽  
Investment Opportunity ◽  
Good Corporate Governance ◽  
Investment Opportunity Set ◽  
Corporate Social ◽  
Positive Effect

<em>Firm Values of manufacturing company in Indonesia is influenced by various factors of financial and non-financial that can be measured using financial ratios, good governance, and social responsibility practices in the company. The purpose of this study was to analyze the effect of financial performance proxied by Profitability and Solvability, Good Corporate Governance (GCG), and Corporate Social Responsibility (CSR) on the firm value,with Investment Opportunity set (IOS) as a moderating variable. The firm value in this study was proxied by Tobins’q.The population of this research is manufacturing companywith chemical industry subsectors listed in the Indonesia Stock Exchange (BEI) in 2013-2015. The sampling method used is purposive sampling and acquired 31 companies in this sample. The analytical method used is moderating regression analysis.Based on the results of hypotheses testing, there wasSolvability and IOS had positive effect on firm value, while Profitability, GCG, and CSR had no effect on the firm value. The use of a moderating variable Investment Opportunity Set (IOS) is not able to strengthen the influence of profitability, solvability, GCG and CSR on the firm value.</em>

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