Christiano Lombogia vOL 6 ED.1

Total Sales

This study aims to examine the influences of institutional ownership, good corporate governance, and firm size on earning management. Earning management was measured by discretionary accruals, institutional ownership was measured by the stock percentage of institutional, good corporate governance was measured by three variables (composition of independent board of comissioner, audit committee, and KAP size), and firm size was measured by log natural of total sales. This study used the data of 37 manufacturing companies listed in IDX from 2012-2014. The method of data collection used purposive sampling techniques. The data were then analized using multiple regression analysis. The results shows that the institutional ownership and good corporate governance (composition of independent board of comissioner, audit committee, and KAP size) have significant effect on earning management. While firm size has no significant effect on earning management.

Apakah Classification Shifting Memoderasi Pengaruh Good Corporate Governance terhadap Corporate Social Responsibility Pada Perusahaan Manufaktur yang Terdaftar di BEI?

JURNAL AKUNTANSI EKONOMI dan MANAJEMEN BISNIS ◽

10.30871/jaemb.v8i2.2060 ◽

2020 ◽

Vol 8 (2) ◽

pp. 141-149

Author(s):

Ina Mutmainah

Keyword(s):

Corporate Governance ◽

Audit Committee ◽

Institutional Ownership ◽

Negative Influence ◽

Audit Committees ◽

Earning Management ◽

Absolute Difference ◽

Manufacturing Companies ◽

Csr Disclosure

This study aims to determine the effect of good corporate governance on CSR disclosure which is moderated by earning management. This study uses secondary data from manufacturing companies listed on the Indonesia Stock Exchange for 2014-2018 periods. The purposive sampling method was selected for data collection, then the data was analyzed by using the absolute difference of moderation test. The results of this study indicate that good corporate governance which consists of institutional ownership, and independent commissioners have no significant effect on CSR disclosure, while audit committees have a positive effect on CSR disclosure. Thoreover, this study earnings management strengthen the positive influence of the institutional ownership on CSR disclosure, and strengthen the negative influence of the audit committee on CSR disclosure. However, earning management fails to find moderation role of independent commissioners on CSR disclosure.

Analisis Pengaruh Mekanisme Good Corporate Governance, Leverage, dan Ukuran Perusahaan terhadap Tindakan Manajemen Laba pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016

Jurnal Manajemen Bisnis dan Kewirausahaan ◽

10.24912/jmbk.v1i1.4763 ◽

2019 ◽

Vol 1 (1) ◽

pp. 141

Author(s):

Selviani Selviani ◽

Indra Widjaja

Keyword(s):

Corporate Governance ◽

Firm Size ◽

Audit Committee ◽

Stock Exchange ◽

Earning Management ◽

Manufacturing Companies ◽

Governance Mechanisms ◽

Corporate Governance Mechanisms ◽

Samples Selection

The purpose of this research is to test the influence of good corporate governance mechanisms, leverage, and firm size to the earnins management. This research applies good corporate governance mechanisms (with the proxy of managerial ownership, independent commissioner on the board, and audit committee), leverage, and firm size as independent variables, and earning management as dependent variable. The subject of the research is the manufacturing companies (limited to the consumer goods industry sector) which are listed in the Indonesia Stock Exchange from 2014 to 2016. The samples selection is performed by using purposive sampling method. From this method, it was collected 84 observations from 28 companies during 3 years. By using multiple regression analysis as the research method, the results shown that leverage and firm size have influenced to earning management, while good corporate governance mechanisms don’t have influence to earnings management.

Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan Dengan Variabel Intervening Profitabilitas

Kajian Bisnis STIE Widya Wiwaha ◽

10.32477/jkb.v25i1.228 ◽

2017 ◽

Vol 25 (1) ◽

pp. 13-39

Author(s):

Achmad Tjahjono ◽

Siti Chaeriyah

Keyword(s):

Corporate Governance ◽

Path Analysis ◽

Executive Director ◽

Audit Committee ◽

Positive Impact ◽

Institutional Ownership ◽

Analysis Tool ◽

Manufacturing Companies ◽

Company Value ◽

The Company was founded with the goal of increasing the value of the company as well as to provide prosperity for the owners or shareholders. Good Corporate Governance and profitability is an effort to enhance company value. This study aims to determine the influence of good corporate governance to company value with profitability as intervening variable. The population of this research is manufacturing companies listed in Indonesia Stock Exchange in 2010 - 2014. The sample is taken by using purposive sampling method. Under this method, as many as 123 companies were obtained. The analysis tool to test the hypothesis is path analysis with AMOS software version 21. Data analysis method is descriptive analysis, path analysis, and sobeltest. The results of this study indicate that managerial ownership, the audit committee and the profitability have positive impact toward the of the company value, institutional ownership has positive impact but not significant, non-executive director with negative effect tendency on the company value. The results of this study also showed that profitability cannot mediate the effect of good corporate governance mechanisms on company value. It can be suggested to replace the intervening variable with other variables such as quality of earnings instead of profitability since it is declined as an intervening variable. non-executive director and institutional ownership does not contribute any positive and significant effect on company value and profitability. The following research can use another proxy in the measurement process and consider other theories that could explain comprehensively.

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

Jurnal Riset Manajemen dan Bisnis ◽

10.21460/jrmb.2015.101.352 ◽

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 ◽

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,

PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA DAN DAMPAKNYA TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

JURNAL AKUNTANSI UNIVERSITAS JEMBER ◽

10.19184/jauj.v16i1.6872 ◽

2018 ◽

Vol 16 (1) ◽

pp. 42 ◽

Cited By ~ 1

Author(s):

Movie Rahmatika Suryani

Keyword(s):

Corporate Governance ◽

Regression Analysis ◽

Financial Performance ◽

Audit Committee ◽

Stock Exchange ◽

Institutional Ownership ◽

Earning Management ◽

Managerial Ownership ◽

Manufacturing Companies ◽

Ownership Effect

The main objective of this research is to demonstrate empirically the effect of corporate governance mechanism, such as : board independent, audit committee, institutional ownership, and managerial ownership on the earning management. This research also to demonstrate empirically the effect of earning management on the financial performance in the manufacturing companies listed in Indonesia Stock Exchange (IDX). Samples were taken from the financial statements and annual report companies listed in Indonesia Stock Exchange (IDX) in 2011-2013. The sample was selected using sensus sampling method and acquired 206 companies. Using SPSS version 18 with the method of multiple regression analysis and simple regression analysis with a significance level of 5% specified. The results of this study show that (1) board independent has no effect on earning management, (2) audit committee has no effect on earning management, (3) institutional ownership effect on earning management, (4) managerial ownership effect on earning management, (5) on earning management effect on financial performance measured by ROA and ROE

11th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES - Global Conference on Business and Social Sciences Proceeding ◽

Financial Distress, Tax Loss Carried Forward, Corporate Governance and Tax Avoidance

10.35609/gcbssproceeding.2020.11(54) ◽

2020 ◽

Vol 11 (1) ◽

pp. 54-54

Author(s):

Mayang Sekar Pembayun Khamisan ◽

Silvy Christina ◽

Silvy Christina

Keyword(s):

Corporate Governance ◽

Firm Size ◽

Financial Distress ◽

Audit Committee ◽

Audit Quality ◽

Tax Avoidance ◽

Institutional Ownership ◽

Managerial Ownership ◽

Manufacturing Companies ◽

Tax Loss

One of the biggest state's income is tax. In Indonesia, almost all activities carried out by the public are taxable, for example; grocery for daily activities, electronic equipment purchased, and employee income tax. Taxes have a very important role on state revenue because of taxes were main sources in contributing funds used to finance government spending and national development, but for the tax company is a burden that reduces the company's net profit, so the company will try to reduce the tax burden. To control the amount of tax payments is through tax avoidance, known as tax avoidance which is part of tax planning. Therefore this study aims to determine the effect of financial distress, loss compensation, institutional ownership, managerial ownership, audit committee, audit quality, company size, and return on assets to tax avoidance actions. The companies used in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a research period of 2016-2018. The number of research samples used were 162 data. The method of sampling used purposive sampling and this research used multiple regression analysis to test the hypothesis. This research shows that financial distress, tax loss carried forward, institutional ownership, managerial ownership, audit committee, audit quality, firm size, and return on asset have no influence on tax avoidance. This research shows that financial distress, tax loss carried forward, institutional ownership, managerial ownership, audit committee, audit quality, firm size, and return on asset have no influence on tax avoidance. Suggestions for further research to extend the study period of more than 3 years. In addition, it is hoped that further researchers can replace or add other independent variables such as sales growth. Keywords: Financial Distress, Tax Loss Carried Forward, Corporate Governance, Tax Avoidancae

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

Jurnal Ilmiah Akuntansi dan Bisnis ◽

10.38043/jiab.v4i1.2144 ◽

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 ◽

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

PENGARUH GOOD CORPORATE GOVERNANCE DAN RETURN ON ASSETS TERHADAP TAX AVOIDANCE

AKUNTABILITAS ◽

10.29259/ja.v13i2.9593 ◽

2019 ◽

Vol 13 (2) ◽

pp. 141-154

Author(s):

Jefri Jefri ◽

Yaumil Khoiriyah

Keyword(s):

Corporate Governance ◽

Audit Committee ◽

Audit Quality ◽

Stock Exchange ◽

Tax Avoidance ◽

Institutional Ownership ◽

Managerial Ownership ◽

Manufacturing Companies ◽

Return On Assets ◽

The objective of this research was to prove empirically the factors affecting the good corporate governance and the return on assets onthe tax avoidance of the manufacturing companies indexed in the Indonesia Stock Exchange in the period of 2014-2016. The independent variables of this research werethe institutional ownership, the managerial ownership, the proportion of independent board of Commissioners, the audit committee, the audit quality, the return on assets; while, the dependent variable of this research wasthe tax avoidance. The data collectingtechnique used in this research was the purposive sampling. The number of sample used in this research was 57 manufacturing companies indexed in the Indonesia Stock Exchange in 2014-2016. The data analysis technique used in this research was the multiple linear regressionby using IBM SPSS Version 20 program. The result of this research showed that the managerial ownership, the audit quality, and the return on assets affected the tax avoidance; while, the institutional ownership, the proportion of independent board of commissioners, and theaudit committee did not have any effect on the tax avoidance

PENGARUH GOOD CORPORATE GOVERNANCE (GCG) TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017

JURNAL STIE SEMARANG ◽

10.33747/stiesmg.v11i03.386 ◽

2019 ◽

Vol 11 (03) ◽

pp. 50-63

Author(s):

Sutrisno . Sutrisno ◽

Ariyani Indriastuti

Keyword(s):

Corporate Governance ◽

Audit Committee ◽

Regression Coefficient ◽

Stock Exchange ◽

Institutional Ownership ◽

Financial Statements ◽

Managerial Ownership ◽

Manufacturing Companies ◽

Company Value ◽

All information in a company's financial statements is useful for investors and users of financial statements because the information contained in financial statements can be used by interested parties or users of financial statements for consideration in making economic decisions, but sometimes the attention of financial statement users or investors is only focused on earnings information. The purpose of this research is to find out. Effect of Good Corporate Governance managerial ownership of institutional ownership and the Audit Committee on Company Value in manufacturing companies listed on the Indonesia Stock Exchange 2015-2017. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The companies that became the population in this study were 24 manufacturing companies. The variables in this study were managerial ownership, institutional ownership and an audit committee on Company Value. Methods of data analysis using multiple linear regression, coefficient of determination and hypothesis testing. The results of this study indicate that the managerial ownership regression coefficient is 0.304, t count (3.847)> t table (1.66) and sign (0.000), <(0.05), institutional ownership is 0.337, t count (3.375)> t table (1.66) and sign (0.001) <(0.05) and audit committee 0.341, t count (4.110)>ttable (1.66) and sign (0.000) <(0.05) based on the coefficient test results R2 determination of 62.8%. This means managerial ownership of institutional ownership and audition committee. Together - they have a positive and significant effect on Company Value. This can be proven in the F test of 38,231 in manufacturing companies listed on the Indonesia Stock Exchange 2015-2017. Company value calculation using PBV (price book value) proxy. However, the calculation of company value can be done using other methods such as Tobin's Q because the calculation of company value does not only use PBV. Given the results of this study indicate that a positive effect on a corporate value of good corporate governance

Effect of Good Corporate Governance (GCG) Mechanism on Earning Management Practices and the Impact on Stock Returns (Case Study on LIQUID (lQ 45) Companies Listed in Indonesia Stock Exchange Period 2013-2017)

Business and Management Studies ◽

10.11114/bms.v5i3.4313 ◽

2015 ◽

Vol 5 (3) ◽

pp. 11

Author(s):

M. Noor Salim ◽

M. Rusman HN

Keyword(s):

Corporate Governance ◽

Earnings Management ◽

Stock Returns ◽

Audit Committee ◽

Management Practices ◽

Stock Exchange ◽

Institutional Ownership ◽

Earning Management ◽

Managerial Ownership ◽

This study aims to analyze the effect of the mechanism of good corporate governance (GCG) on earnings management practices and their impact on stock returns. The population used in this study is the companies included in the go public LQ 45 group listed on the Indonesia Stock Exchange in 2017. The analytical tool used in this study is Eviews software version 8.0. The results of the analysis in this study indicate that (1) Institutional Ownership has a negative and significant effect on Earning Management Practices, (2) Managerial Ownership has a negative and significant effect on Earning Management Practices, (3) Independent Board of Commissioners has a negative and significant effect on Earnings Management, (4) The Audit Committee has a negative and significant effect on Earning Management Practices, (5) Institutional Ownership, Managerial Ownership, Independent Board of Commissioners and Simultaneous Audit Committee (Together) have a significant effect on earnings management, (6) Earning Management Practices have a negative and significant effect on stock returns(7) Institutional Ownership has a positive and significant effect on stock returns, (8) Managerial ownership has a positive and significant effect on stock returns, (9) The Independent Board of Commissioners has a positive and significant effect on stock returns, (10) The Audit Committee has a positive and significant to stock returns, and (11) Earning Management is able to mediate the influence of Institutional Ownership, Managerial Ownership, Independent Board of Commissioners, and the Audit Committee simultaneously (jointly) on Stock Returns. It is recommended that the LQ45 company increase the portion of Institutional ownership as part of a supervision for management in managing the company so as to increase stock returns on an ongoing basis.