PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PENGADAAN BARANG DAN JASA SECARA ELEKTRONIK (E-PROCUREMENT) PADA BUMN DI PT SEMEN BATURAJA (PERSERO) TBK PALEMBANG

2017 ◽  
Vol 5 (2) ◽  
pp. 228
Author(s):  
Evada Dewata ◽  
Susi Ardiani ◽  
Sandrayati Sandrayati ◽  
Meilinda Mila Afsari
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Survey Method ◽  
Goods And Services ◽  
Good Corporate Governance

The purpose of this study is to determine the effect of GCG implementation to the procurement of goods and services performance electronically. The data of this research were collected by using interview and survey method. The total of this questionnaire is 34 sheets that spread to all staff in the procurement of goods and services department in Semen Baturaja Inc including User (the GCG secretary). The data of this research analyzed by multiple linear regression analysis using Windows SPSS version 20.0. The result of this research indicated that GCG implementation did not have a positive and significant effect to the procurement of goods and services performance electronically (E-Procurement), whereas GCG implementation has positive and significant effect to the procurement of goods and services performance electronically (E-Procurement) simultaneously.

scholarly journals THE EFFECT OF GOOD CORPORATE GOVERNANCE AND MACROECONOMICS FACTORS TOWARDS FINANCIAL DISTRESS

2020 ◽  
Vol 2 (1) ◽  
pp. 39-50
Author(s):  
Lilis Saidah Napisah
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Financial Distress ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Retail Trade ◽  
Good Corporate Governance ◽  
Negative Effect

The purpose of this research is to determine the effect of Good Corporate Governance and macroeconomics factors on financial distress. This research used a descriptive verification method with a quantitative approach. The type of data that is used is secondary data from company financial reports and publication data needed to support this research. The population in this research is Retail Trade Company registered in the Indonesia Stock Exchange period 2012-2016. Analysis of data used multiple linear regression analysis. The result of this research that used multiple linear regression analysis, concluded as follows: Institutional ownership has a negative effect financial distress with a significant value of 1%, the independent commissioner has a negative effect financial distress with a significant value of 2.1% with a significant level of 5%. Good corporate governance and macroeconomics factors simultaneously affect financial distress with a significant value of 2.8%.

scholarly journals PENGARUH ASIMETRI INFORMASI TERHADAP MANAJEMEN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI

2017 ◽  
Vol 18 (1) ◽  
pp. 64
Author(s):  
Andri Veno ◽  
Noer Sasongko
Keyword(s):  
Corporate Governance ◽  
Linear Regression ◽  
Earnings Management ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Discretionary Accruals ◽  
Multiple Linear Regression Analysis ◽  
Short Term ◽  
Good Corporate Governance

The purpose of this study was to analyze the effect on earnings management information asymmetry, which was moderated by good corporate governance in 43 companies listed on the Indonesian Stock Exchange (BEI). To 43 companies such as sample in this study included the top 10 best Corporate Governance Perception Index (CGPI) during the period 2004 - 2013. The sampling technique is purposive sampling. Earnings management as independent variables proxy through Short Term Discretionary Accruals (STDA) and Long Term Discretionary Accruals (LTDA), while moderating variable is a proxy through Corporate Governance Corporate Governance Perception Index (CGPI). This analysis using multiple linear regression that was previously done through classical assumption test. The results of multiple linear regression analysis on the model of the Short Term Discretionary Accruals (STDA) showed that the asymmetry of information and good corporate governance significantly positive effect on earnings management. The results of multiple linear regression analysis on the model of the Long-Term Discretionary Accruals (LTDA) showed that the asymmetry of information and good corporate governance significantly negative effect on earnings management. While variable existing office Good Governance can moderate the effect of asymmetry in earnings management in Short-Term Discretionary Accruals (STDA) and Long Term Discretionary Accruals (Ltda).

scholarly journals INTERAKSI KINERJA KEUANGAN PERBANKAN DAN TATA KELOLA DALAM MENINGKATKAN RETURN SAHAM

SIMAK ◽  
2021 ◽  
Vol 19 (01) ◽  
pp. 69-100
Author(s):  
Ina Marice ◽  
Fransiskus E. Daromes ◽  
Suwandi Ng
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Linear Regression ◽  
Hypothesis Testing ◽  
Multiple Linear Regression ◽  
Stock Returns ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
The Relationship

This research was conducted to investigate the effect of banking performance on stock returns as moderated by corporate governance. The population used in the study were all banks listed on the IDX for the period 2015-2019. The sample in this study were 30 banks selected using purposive sampling method. The analysis was carried out with the help of SPSS 25 and hypothesis testing using multiple linear regression analysis and moderating regression analysis (MRA). The results of this study indicate that banking performance in the form of LDR, CAR, and ROA partially and simultaneously affects stock returns, NPL partially and simultaneously has no effect on stock returns, governance is able to moderate the relationship between LDR, CAR, and ROA on stock returns, but unable to moderate the relationship between NPL and stock returns.

scholarly journals THE EFFECT OF PERCEPTION AND PROFIT SHARING ON THE DECISION TO BECOME A CUSTOMER AT BANK BNI SYARIAH MERANGIN REGENCY

2019 ◽  
Vol 1 (1) ◽  
pp. 1-11
Author(s):  
Ahmadi Ahmadi
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Sample Size ◽  
Public Perception ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Profit Sharing ◽  
Survey Method ◽  
Analysis Techniques

This study aims to analyze the effect of perceptions on the decision to choose partially, the share of the decision to choose partially, and the perception and profit sharing of the decision to choose simultaneously. The design of this study is quantitative using the survey method. The population of this study is the customer of BNI Syariah bank in Merangin Regency. The sample size in this study was determined through the Slovin formula with e value = 10%, so that a sample of 95 people was obtained. This study uses multiple linear regression analysis techniques. SPSS 21.00 analysis aid. The results of this study indicate that perceptions and profit sharing have a positive and significant effect on the decision to become a customer at Bank BNI Syariah Merangin Regency. There are still other factors that influence the decision to choose apart from the two variables of public perception and profit sharing.

scholarly journals Religiosity as the moderating effect of diamond fraud and personal ethics on fraud tendencies

2020 ◽  
Vol 2 (1) ◽  
pp. 91
Author(s):  
Rikyan Ulil Istifadah ◽  
Yayu Putri Senjani
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Survey Method ◽  
Future Research ◽  
Independent Variable ◽  
Personal Ethics

<p class="IABSSS"><strong>Purpose</strong> - This study aims to determine the effect of each dimension of diamond fraud (pressure, opportunity, rationalization, capability) and personal ethics on the fraud tendency (assets misappropriation) and understanding of religiosity as moderating variable.</p><p class="IABSSS"><strong>Method </strong>- The study was conducted by survey method. The samples are amil zakat in Yogyakarta. Data analysis in this study applied multiple linear regression analysis with IBM SPSS version 22. The instruments were adopted from previous research.</p><p class="IABSSS"><strong>Result</strong> - The results of data analysis in this study show that there are positive influences between elements of diamond fraud (pressure, opportunity, rationalization, capability) on the fraud tendency (assets misappropriation) but personal ethics do not influence the fraud tendency. While the understanding of religiosity is able to moderate elements of diamond fraud (pressure, opportunity, rationalization, capability) and personal ethics.</p><p class="IABSSS"><strong>Implication</strong> - Future research can expand the object of research in several other provinces. In addition, fraud theory used is Fraud Diamond Theory. Whereas now there has been an increase in the cause of fraud, which is arrogance and evolved into Fraud Pentagon Theory, so that the next arrogance variable can be added as an independent variable.</p><p><strong>Originality</strong> - This reseacrh is still using samples in one province, and Amil Zakat sample was chosen as a sample because based on data submitted by BAZNAS.</p>

scholarly journals PENGARUH MOTIVASI KERJA, PERILAKU PEMIMPIN DAN IKLIM ORGANISASI TERHADAP KINERJA PEGAWAI KANTOR INSPEKTORAT KABUPATEN TIMOR TENGAH UTARA

2018 ◽  
Vol 15 (1) ◽  
pp. 72-89
Author(s):  
Anita Lassa ◽  
Yohanes Imanuel Naif
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Organizational Climate ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Survey Method ◽  
Analysis Method ◽  
Job Motivation ◽  
Method Analysis

This study aims to determine the influence of job motivation, leader’s behavior, and organizational climate simultaneously and partially on the employees' performance in Inspektorat Kabupaten Timor Tengah Utara.  The method applied in this research is a survey method. Analysis method utilized is multiple linear regression analysis. Variables in this study are job motivation, leader’s behavior, organizational climate, and employees' performance. Hypothesis testing results show that job motivation, leader's behavior, and organizational climate simultaneously and partially has an effect toward the employees' performance in Inspektorat Kabupaten Timor Tengah Utara.

scholarly journals Kebijakan Deviden, Investasi, Pendanaan, dan Tata Kelola Terhadap Nilai Perusahaan pada Perusahaan LQ45 di Bursa Efek Indonesia Tahun 2014 – 2017

2019 ◽  
Vol 4 (1) ◽  
pp. 56
Author(s):  
Mufidah Mufidah
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Firm Value ◽  
Audit Committee ◽  
Dividend Policy ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Coefficient Of Determination

This research aimed to examine the influence of dividend policy,investment, funding and, corporate governance  to firm value  of the Company listed in indeks LQ45 in Indonesia. Firm value was proxied by Tobin’s Q (market-based financial performance). Dividend policy was measured by dividend payout ratio, investment was measured by price earning ratio and funding was measured by debt equity ratio,while Corporate governance was identified by number of audit committee. The study used 19 companies as a sample listed on Indonesian Stock Exchange in the period of 2014-2017. The sample was determined by using purposive sampling.  This study uses secondary data from financial statements of companies. Classic assumption test in this study include normality test, multicollinearity test, heterocedasticity test and autocorrelation test. Analysis of data using multiple linear regression analysis, t test, F test, and test the coefficient of determination. Analysis of data using multiple linear regression analysis with SPSS 22. The results showed only dividend policy had positive effect on firm value.

scholarly journals The Effects of Good Corporate Governance and Company Status on The Company Financial Performance

2021 ◽  
pp. 348-359
Author(s):  
Rahmadoni
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Linear Regression ◽  
Financial Performance ◽  
Significant Influence ◽  
Analytical Method ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Good Corporate Governance

This study aims to examine the effect of Good Corporate Governance (GCG) and company status on the company's financial performance in companies participating in the 2015-2019 CGPI rating program organized by IICG and SWA Magazine. The sampling method of this research is purposive sampling method and follows certain criteria resulting in 13 sample companies. The analytical method of this research is multiple linear regression analysis with SPSS (Statistical Product and Service Solution) application tools. The results of the study indicate that Good Corporate Governance and company status have a significant influence on the company's financial performance and company status also has a significant influence on Good Corporate Governance.

scholarly journals LUAS PENGUNGKAPAN TATA KELOLA PERUSAHAAN PADA BANK SYARIAH DI INDONESIA

2020 ◽  
Vol 5 (2) ◽  
pp. 101-112
Author(s):  
Rizki Elfita ◽  
Heni Agustina
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Islamic Banks ◽  
Purposive Sampling ◽  
Board Of Director ◽  
Supervisory Boards

The purpose of this study is to empirically test the influence of the size of Islamic banks, Muslim board of director proportion, and sharia supervisory boards on the broad disclosure of corporate governance. The population in this research is a sharia banking company in Indonesia in 2015 to 2018 with a total of 44 company data. The sample was selected using a purposive sampling method. The data used in this study were analyzed using multiple linear regression analysis. Multiple linear regression analysis was carried out with the help of SPSS 25.0 software. The results of the study showed that there were 41 data samples of sharia bank companies in Indonesia that met the criteria of purposive sampling which assigned in this research. The results of this research prove that the size of Islamic banks, Muslim board of director proportion, and sharia supervisory boards were positively influenced the broad disclosure of corporate governance.

scholarly journals Peran Good Corporate Governance dalam Memoderasi Pengaruh Profitabilitas, Leverage, dan Corporate Social Responsibility (CSR) terhadap Nilai Perusahaan

2020 ◽  
Vol 10 (1) ◽  
pp. 139-148
Author(s):  
Qonita Aufa Dina ◽  
Mentari Dwi Aristi ◽  
Siti Rodiah
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Linear Regression ◽  
Social Responsibility ◽  
Firm Value ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Good Corporate Governance ◽  
Corporate Social

This research aims to find out the role of good corporate governance in moderating the effects of profitability, leverage, and corporate social responsibility on firm value. The population in this study amounted to 58 companies. Sample selection setting by purposive sampling method and the specific criteria are as many as 9 companies with 45 total observations. Analytical technigues used multiple linear regression analysis for hypothesis 1-3, and multiple linear regression analysis with Moderated Regression Analysis (MRA) test for hypothesis 4-6 by using SPSS 20. The results show that profitability has a positive effect on firm value, meanwhile leverage and corporate social responsibility has no effect on firm value. Good corporate governance does not strengthen or weaken the effect of profitability, leverage, and corporate social responsibility on firm value partially.

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