scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Author(s):  
Vella Melania ◽  
Aminar Sutra Dewi
Keyword(s):  
Earnings Management ◽  
Financial Performance ◽  
Board Of Directors ◽  
Audit Committee ◽  
Earning Management ◽  
Significant Positive Effect ◽  
Good Corporate Governance ◽  
The Board Of Directors ◽  
Negative Effect ◽  
Positive Effect

Increasing problem credit, resulted in decline commodity price and value changes. The purpose of this research to verify the influence of good corporate governance (board of directors and audit committe) to financial performance with earning management as intervening variabel. The sample of this research are 14 banking companies registered in BEI period 2012-2016. This research use regression analysis method with intervening variabel and path analysis for mediation variabel. The result of research showed that the board of directors had a positive and significant effect to financial performance, the audit committee had no significant positive effect to financial performance, the board of directors had no significant negative effect to earnings management, the audit committee had no significant negative effect to earnings management, and earning management had no significant positive effect to financial performance. In Sobel test, earnings management doesn’t mediate board of director relationship with financial perfomance and earnings management doesn’t mediate audit committee with financial performance.

scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Author(s):  
Vella Melania
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Financial Performance ◽  
Audit Committee ◽  
Commodity Price ◽  
Earning Management ◽  
Good Corporate Governance ◽  
The Board Of Directors ◽  
Value Changes ◽  
Positive Effect

Increasing problem credit, resulted in decline commodity price and value changes. Thepurpose of this research to verify the influence of good corporate governance (board ofdirectors and audit committe) to financial performance with earning management asintervening variabel. The sample of this research are 14 banking companies registered in BEIperiod 2012-2016. This research use regression analysis method with intervening variabel andpath analysis for mediation variabel. The result of research showed that the board of directorshad a positive and significant effect to financial performance, the audit committee had nosignificant positive effect to financial performance, the board of directors had no significantnegative effect to earnings management, the audit committee had no significant negative effectto earnings management, and earning management had no significant positive effect tofinancial performance. In Sobel test, earnings management doesn’t mediate board of directorrelationship with financial perfomance and earnings management doesn’t mediate auditcommittee with financial performance

scholarly journals THE EFFECT OF GOOD CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE IN LQ45 COMPANIES LISTED IN INDONESIAN STOCK EXCHANGE

2020 ◽  
Vol 4 (2) ◽  
pp. 1
Author(s):  
Nurkholis Muhammad ◽  
Damayanti Damayanti
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Board Of Directors ◽  
Audit Committee ◽  
Linear Regression Analysis ◽  
Institutional Ownership ◽  
Significant Negative Effect ◽  
Good Corporate Governance ◽  
The Board Of Directors ◽  
Negative Effect

This study is conducted to examine the effect of good corporate governance on financial performance. The variables used in this study are the board of commissioners, the board of directors, institutional ownership and the audit committee as independent variables, while the dependent variable is financial performance proxies with ROA. This study uses 14 consistent samples of LQ45 companies that met the sample criteria during 2014 to 2018. The sampling technique in this research is purposive sampling in order to obtain 70 observations. Because the classical assumption test gets problems in the autocorrelation test, the data are transformed using the cochrane orcutt method, so that the total observations become 69 observations. The data analysis technique utilizes multiple linear regression analysis. The results of this study indicate that the board of commissioners has a positive and significant effect on financial performance, while the board of directors has a significant negative effect on financial performance, and institutional ownership has a significant positive effect on financial performance, while the audit committee has a significant negative effect on financial performance. Based on the determination testing of variable of the board of commissioners, board of directors, institutional ownership and audit committee in the regression model, this study is able to explain the dependent variable of financial performance by 32.9%, while 67.1% is explained by other variables not examined in this study

scholarly journals ANALISIS PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2017

2019 ◽  
Vol 3 (02) ◽  
Author(s):  
Nadya Ayu Saputri ◽  
Rochmi Widayanti ◽  
Ratna Damayanti
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Board Of Directors ◽  
Audit Committee ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Simultaneous Application ◽  
Good Corporate Governance ◽  
The Board Of Directors ◽  
Negative Effect

The purpose of the study was to analyze the effect of the application of good corporate governance, which was governed by the board of commissioners, board of directors, audit committee and institutional ownership of financial performance which was interpreted by the return on asset ratio in banking companies on the Indonesia Stock Exchange for the period 2014-2017. The total population is 43 companies, using purpose sampling techniques obtained by a sample of 25 companies. While the analysis technique used is multiple linear regression. The results show that only the audit committee that has no significant effect, the board of commissioners has a significant negative effect on the board of directors and institutional ownership has a significant positive effect on financial performance. Other results show that simultaneous application of good corporate governance has a significant influence on financial performance. Keyword: good corporate governance, financial performance.

scholarly journals GOOD CORPORATE GOVERNANCE DAN MANAJEMEN LABA DI BUMN NON-KEUANGAN

2021 ◽  
Vol 2 (2) ◽  
pp. 161-176
Author(s):  
Rini Rini
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Audit Committee ◽  
Sampling Method ◽  
Sample Selection ◽  
Multiple Linear Regressions ◽  
Good Corporate Governance ◽  
Negative Effect ◽  
Positive Effect ◽  
Linear Regressions

This research aims to know the effect of Good Corporate Governanceon earnings management. This research uses audit committee, managerialownership, institusional ownership, and independent commissionersas an indicator of good corporate governance. This research uses 19 samplesof SOE’s company non-financial listed on the IDX in the periode 2015–2019. The sample selection is used by a purposive sampling method. Analysiswas carried out by multiple linear regressions. The result indicated thatinstitusional ownership has a negative effect on earnings management, managerialownership and audit committee has a positive effect on earnings management,and independent commissioners have no effect on earnings management.

scholarly journals PERAN GOOD CORPORATE GOVERNANCE DALAM MEMINIMALISIR TERJADINYA FINANCIAL DISTRESS

BISMA ◽  
2021 ◽  
Vol 15 (1) ◽  
pp. 36
Author(s):  
Wulan Maulidiss Sa’diah ◽  
Mohamad Nur Utomo
Keyword(s):  
Board Of Directors ◽  
Financial Distress ◽  
Audit Committee ◽  
Stock Exchange ◽  
Managerial Ownership ◽  
Agency Conflicts ◽  
Good Corporate Governance ◽  
The Board Of Directors ◽  
Negative Effect

This study aims to determine the effect of managerial ownership, independent board of commissioners, board of directors, and audit committee on financial distress in banking companies listed on the Indonesia Stock Exchange from 2015 to 2019. This research used the purposive sampling method with a sample of 41 companies consisting of 205 observational data. Data were analyzed using logistic regression. The results showed that independent board of commissioners and board of directors had a significant and negative effect on financial distress. However, managerial ownership and audit committee did not have a significant effect on financial distress. This study supports the agency theory, which states that the monitoring role of the independent board of commissioners and the board of directors can minimize the occurrence of agency conflicts in a company. Keywords: audit committee, board of directors, financial distress, independent board of commissioners, managerial ownership

scholarly journals The Effect of Good Corporate Governance Mechanism On The Financial Performance of Banking Companies Listed In Stock Exchange Indonesia 2012-2016

2019 ◽  
Vol 3 (2) ◽  
pp. 273-287
Author(s):  
Desi Pipian Pujakusum
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Board Of Directors ◽  
Audit Committee ◽  
Stock Exchange ◽  
Governance Mechanism ◽  
Return On Assets ◽  
Good Corporate Governance ◽  
The Board Of Directors ◽  
Corporate Governance Mechanism

This study aims to examine the effect of good corporate governance mechanism on the financial performance of banking companies listed on the Indonesian Stock Exchange 2012-2016 period. The corporate governance mechanism is proxied by the size of the board of directors, the size of the board of commissioners, audit committee size, the board of director's education, and the board of commissioner’s education. The company's financial performance is proxied by return on assets (ROA). Samples were taken by using purposive sampling. The total number of samples used in this study amounted to 180 research samples. This study was tested with SPSS 20 program. Data analysis technique used in this research is simple regression analysis.  The results showed that the size of the board of directors, the size of the board of commissioners, and audit comitee size have a significant effect on return on assets. These three factors have a significant effect on return on assets, while the board of commissioners education and the board of director's education have no significant effect on return on assets.

scholarly journals Assets Growth, Earnings Persistence, Investment Opportunity Setand Earnings Management on Dividend Policy and Firm Value (Study at Bank Companies in Indonesia)

2021 ◽  
Vol 56 (2) ◽  
pp. 220-234
Author(s):  
Indrayati ◽  
Basuki Rachmat ◽  
Slamet
Keyword(s):  
Earnings Management ◽  
Firm Value ◽  
Earning Management ◽  
Significant Positive Effect ◽  
Investment Opportunity ◽  
Insignificant Effect ◽  
Investment Opportunity Set ◽  
Negative Effect ◽  
Asset Growth ◽  
Positive Effect

The purpose of this study was to test the effect empirically the influence of growth and earnings management on dividend payment policies and company value in as many as 40 banking companies listed on the Indonesian stock exchange in 2015-2019. The research method is explanatory research with secondary data, based on documentation data, data processing using the Structural Equation Model test. The results showed that asset growth had a negative and insignificant effect on dividends, persistence had no significant negative effect on dividends, investment opportunity set had a significant positive effect on dividends, earning management had a positive and insignificant effect on dividends, asset growth had no significant negative effect on the value company, dividends had a significant positive effect on firm value. Persistence has no significant positive effect on firm value. Investment opportunity set has a positive and insignificant effect on firm value, and earning management had a significant positive effect on firm value.

scholarly journals Analisis Struktur Kepemilikan dan Good Corporate Governance terhadap Manajemen Laba pada Perusahaan di Bursa Efek Idonesia

2021 ◽  
pp. 220-225
Author(s):  
Jova Yolanda ◽  
Dian Efriyenti
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Board Of Directors ◽  
Audit Committee ◽  
Stock Exchange ◽  
Management Practice ◽  
Institutional Ownership ◽  
Audit Committees ◽  
Good Corporate Governance ◽  
The Board Of Directors

Earnings management practice is the decision to choose a particular accounting method that can achieve the goal of increasing reported profits or reducing investment losses. Misappropriation of financial statements by management can affect the amount of reported income. This study aims to determine whether ownership structure and good corporate governance have a significant influence on earnings management. The study was conducted on pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (IDX) in a row for the 2016-2020 period. The sample technique used is purposive sampling, so as many as 7 samples of companies are used. The data testing method uses multiple linear analysis. The results of the data test show that partially institutional ownership has a negative and significant effect on earnings management, independent commissioners, the audit committee, and the board of directors has a negative but not significant effect on earnings management. Simultaneously the results state that institutional ownership, independent commissioners, audit committees, and the board of directors have an effect but not significantly on earnings management.

scholarly journals Education Level of The Board of Directors and Financial Performance of Go Public Banks at The Indonesia Stock Exchange

2021 ◽  
Vol 14 (3) ◽  
pp. 264
Author(s):  
Muhammad Madyan ◽  
Rayindha Galuh Setyowati ◽  
Wulan Rahmadani Setiawan
Keyword(s):  
Financial Performance ◽  
Board Of Directors ◽  
Formal Education ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Education Level ◽  
Least Square ◽  
Significant Positive Effect ◽  
The Board Of Directors ◽  
Positive Effect

Having experience, knowledge, and expertise in banking is important for the board of directors to properly manage its activities, which is indicated by their financial performance. This study investigates the effect of the formal education level of the board of directors on financial performance in terms of profitability. The sample used in this study was 31 banking companies, especially conventional commercial banks listed on the Indonesia Stock Exchange in 2009-2018, with 244 observations. This study uses multiple linear regression analysis with the Ordinary Least Square (OLS) approach. In this study, the dependent variables used are Return On Assets (ROA) and Net Interest Margin (NIM). The independent variables used are the level of education of the board of directors divided into Master and Ph.D. This study indicates that the board of directors with the highest educational level of Masters and Ph.D has a significant positive effect on ROA. Meanwhile, the board of directors with the and education level of Masters has a significant negative effect, and the board of directors with the highest education level of Ph.D has a significant positive effect on NIM.

scholarly journals ANALISIS LEVERAGE, UKURAN PERUSAHAAN, GOOD CORPORATE GOVERNANCE PADA MANAJEMEN LABA DENGAN STRUKTUR MODAL SEBAGAI VARIABLE MODERASI

2020 ◽  
Vol 7 (2) ◽  
pp. 303
Author(s):  
Anindya Aldhira Putri
Keyword(s):  
Corporate Governance ◽  
Capital Structure ◽  
Earnings Management ◽  
Board Of Directors ◽  
Earning Management ◽  
Company Size ◽  
Good Corporate Governance ◽  
Manufacture Sector ◽  
Negative Effect

<p><em>The purpose of this analysis is to find the influence of leverage, company size, good corporate governance on earnings management with capital structure as the moderating variable. The sample of this research using the subsector of manufacture sector which is the foods and beverage subsector, from 2016 until 2018, with a requirement where the companies are listed in IDX. The companies samples of this research are 18 companies, with total of 54. The data of the research was processed by the SPSS.</em></p><p><em>The final summary of the research is that, leverage doesn’t have any effect on earning management. As well as company size doesn’t any effect on earnings management because the bigger size of the company the lowest it is for the management to do the practice of earnings management, because their shareholders and creditors are critical on their report. Good corporate governance with an indicator of independent commissioner, board of directors, and internal committee also have a negative effect on earning management. In this research, capital structure weakens the effect of good corporate governance on earning management.</em></p>

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