scholarly journals PENGARUH KOMPENSASI MANAJEMEN DAN GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN PAJAK SUB SEKTOR MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA

2019 ◽  
Author(s):  
Melsy Darta ◽  
Marlina
Keyword(s):  
Corporate Governance ◽  
Panel Data ◽  
Stock Exchange ◽  
Management Compensation ◽  
Good Corporate Governance ◽  
Panel Data Regression ◽  
Tax Management ◽  
Data Regression ◽  
Food And Beverage ◽  
Positive Effect

ABSTRACTThis study aims to examine the effect of management compensation, the number of board of commissioners and the percentage of independent commissioners on tax management. The object of this research is the food and beverage sub-sector companies listed on the Indonesia stock exchange. The population in this study is the food and beverage sub-sector companies listed on the Indonesia stock exchange in the period 2013 - 2017. The sample used was Purposive Sampling, a total of 8 companies that will be sampled with 40 observations.The method of analysis of this study uses panel data regression using Eviews 8. The results of this study indicate that management compensation has a positive effect on tax management , the number of board of commissioners and percentage of independent commissioners have no effect on tax management. Keywords: management compensation, board of commissioners, the percentage of independent commissioners, tax management

scholarly journals Pengaruh good corporate governance terhadap profitabilitas perusahaan

2019 ◽  
Vol 2 (3) ◽  
pp. 127-136
Author(s):  
Suci Subiyanti ◽  
Rachma Zannati
Keyword(s):  
Corporate Governance ◽  
Panel Data ◽  
Empirical Evidence ◽  
Sampling Method ◽  
Stock Exchange ◽  
Managerial Ownership ◽  
Good Corporate Governance ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression

The purpose of this study is to provide empirical evidence regarding the effect of the size of the Independent Commissioners and Managerial Ownership on Profitability as measured by ROA. The object of this study is a banking company listed on the Stock Exchange in the 2013-2017 period. Based on the purposive sampling method that is based on the criteria that have been determined, 15 companies were obtained as research samples. The analysis technique uses panel data regression using E-Views 9 software. The results of the study prove that the Independent Board of Commissioners has no significant effect on profitability, while managerial ownership has a significant effect on profitability. Implications and suggestions are explained in this study.  

scholarly journals Penyaluran Kredit dan Tingkat Likuiditas: Bukti Empiris pada Bank Umum di Indonesia

2021 ◽  
Vol 9 (1) ◽  
pp. 138
Author(s):  
Arnoldus Hesron Bhoka ◽  
Sari Yuniarti ◽  
Mohammad Burhan
Keyword(s):  
Panel Data ◽  
Stock Exchange ◽  
Generalized Least Squares ◽  
Bank Lending ◽  
Estimation Model ◽  
Return On Assets ◽  
Panel Data Regression ◽  
Data Regression ◽  
Positive Effect ◽  
Unbalanced Panel Data

This paper examines the effect of bank lending on liquidity. We use the loan-to-deposit ratio as a proxy for liquidity and total loan as a proxy for bank lending. We also consider the measurement of liquidity with non-performing loans (NPL) and return on assets (ROA) as control variables. The sample used is the banks listed on the Indonesia Stock Exchange as many as 42 banks with a total of 184 observations from unbalanced panel data. The analysis used is panel data regression (generalized least squares) with random effects as the best estimation model. We find bank lending to have a positive effect on liquidity, especially for banks that go public. We argue that banks avoid bankruptcy by increasing the proportion of reserves to absorb risk. The results support the “risk absorption” hypothesis (Berger Bouwman, 2009). We also find that return on assets (ROA) has a significant effect on liquidity, but non-performing loans (NPL) have no significant effect on liquidity, proving that banks has managed their reserves by absorbing risk properly.

scholarly journals UKURAN PERUSAHAAN DAN GOOD CORPORATE GOVERNANCE TERHADAP TERJADINYA KONDISI FINANCIAL DISTRESS

2019 ◽  
Keyword(s):  
Corporate Governance ◽  
Financial Distress ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Industrial Sector ◽  
Managerial Ownership ◽  
Analysis Method ◽  
Good Corporate Governance ◽  
Panel Data Regression ◽  
Data Regression

This study aims to determine how the influence of firm size and good corporate governance on the occurrence of financial distress in various industrial sector companies listed on the Indonesia Stock Exchange during 2012-2017. The research method used is descriptive and verifiative. The sample used were 5 sector companies which were done by purposive sampling. Data analysis method used was panel data regression analysis using Eviews 9. The results showed that simultaneously the size of the company and good corporate governance have effect on the occurrence of financial distress conditions about 69.2%. Partially the size of the company has an effect of 39.7%, institutional ownership has an effect 22.4% on the occurrence of financial distress, while managerial ownership has an effect of 7.1% but not significant.

scholarly journals PENGARUH MODAL INTELEKTUAL DAN PENGUNGKAPAN LAPORAN KEBERLANJUTAN TERHADAP PROFITABILITAS (Studi pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016)

2018 ◽  
Vol 4 (2) ◽  
pp. 1211-1224
Author(s):  
Sri Wulandari Martiningsih ◽  
Willy Sri Yuliandhari
Keyword(s):  
Panel Data ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Sample Selection ◽  
Significance Level ◽  
Panel Data Regression ◽  
Data Regression ◽  
Sustainability Reports ◽  
Profitability Ratios ◽  
Positive Effect

Companies listed on the Indonesia Stock Exchange are companies that need funds from investors so that stakeholders have an important role in the sustainability of the company. companies must make returns on investments made by investors so that companies do various ways to increase profits. Profitability ratios can be used to measure profits that can be obtained by the company. The purpose of this study to analyze the factors that are considered to affect the company's profitability include intellectual capital calculated using the VAICTM formula and disclosure of sustainability reports calculated using the IndexSR formula based on the GRI-G4 Sustainability Report Guidelines. The sample in this study were 19 companies listed on the Indonesia Stock Exchange for the 2014-2016 period. The method used in this study is descriptive statistics and panel data regression. The sample selection technique used is purposive sampling. Data analysis method uses panel data regression analysis with a significance level of 5%. Based on the results of the study, simultaneous intellectual capital and disclosure of sustainability reports have a significant effect on company profitability of 31.4701%. Partially, intellectual capital has a significant positive effect on profitability while disclosure of sustainability reports does not affect profitability.

scholarly journals Good Corporate Governance dan Tax Management (Studi Empiris pada Perusahaan Perbankan yang Terdaftar Di BEI Tahun 2013-2015)

2018 ◽  
Vol 9 (2) ◽  
Author(s):  
Yenni Carolina Carolina
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis ◽  
Observation Data ◽  
Good Corporate Governance ◽  
Tax Management ◽  
Positive Effect

Abstract The purpose of this study is to examine the effect of good corporate governance (GCG)  using GCG mechanism to tax management. The sample used in this study was chosen based on purposive sampling, 18 banks listed on the Indonesia Stock Exchange in 2013-2015 with 54 observation data was collected as sampels. Data were analyzed using multiple linear regression analysis. Based on data processing, it can be seen that institutional ownership, managerial ownership, and audit committee have a positive effect on tax management, while independent commissioners have no effect on tax management. Keywords: GCG, Independent Commissioner and Audit Committee Tax Management, Institutional Ownership, Managerial Ownership 

scholarly journals Pengaruh Corporate Governance, Sustainability Committee, dan Degree of Multinational Activity Terhadap CSR Disclosure

2021 ◽  
Vol 16 (1) ◽  
Author(s):  
M. Roif Muntaha ◽  
Slamet Haryono
Keyword(s):  
Corporate Governance ◽  
Panel Data ◽  
Key Words ◽  
Audit Committee ◽  
Board Independence ◽  
Multinational Activity ◽  
Panel Data Regression ◽  
Data Regression ◽  
Csr Disclosure ◽  
Positive Effect

This study aims to analyze corporate governance, sustainability committee, and degree of multinational activity (DMA) on CSR disclosure. The sample used is 40 companies listed on Jakarta Islam Index (JII) and FTSE Bursa Malaysia Hijrah Shariah Index (FBHMI) for period 2015-2019. The methodology used panel data regression. The results showed that board meetings, size audit committee, women on board and the degree of multinational activity (DMA) affect have a positive effect on CSR disclosure. Meanwhile, board age, CEO duality, CSR training, board independence and sustainability committee have no positive effect on CSR disclosure. Key words : Corporate governance, sustainability committee, degree of multinational activity, CSR disclosure

scholarly journals Determinan Nilai Perusahaan Pada Perusahaan Makanan Dan Minuman Di Bursa Efek Indonesia

2021 ◽  
Vol 4 (2) ◽  
pp. 74-90
Author(s):  
Sylma Izzati Maldina ◽  
Jubaedah Nawir ◽  
Dahlia Br Pinem
Keyword(s):  
Firm Value ◽  
Stock Exchange ◽  
Significant Positive Effect ◽  
Significance Level ◽  
Panel Data Regression ◽  
Data Regression ◽  
Food And Beverage ◽  
Sample Technique ◽  
Saturated Sample ◽  
Positive Effect

By using a quantitative study, this research aims to determine the effect of Liquidity, Leverage, and Profitability on Firm Value. This research used food and beverage companies on the Indonesia Stock Exchange for the 2016-2019 period as a population and all companies listed in same sector with an observation period of four years as a sample because the sample technique used is a saturated sample, so that all 30 companies are obtained for the 2016-2019 period as a sample data. This research is tested through E-Views 11 using Panel Data Regression Analysis Method with a significance level of 5%. The results of this study are there is no significant effect between Liquidity and Firm Value, there is a significant positive effect between Leverage and Firm Value, there is a significant positive effect between Profitability and Firm Value.

scholarly journals FINANCIAL LEVERAGE AND LIQUIDITY ON GOOD CORPORATE GOVERNANCE AND STOCK RETURN

2019 ◽  
Vol 11 (2) ◽  
pp. 78-87
Author(s):  
Aditya Laika Chandra ◽  
Ellen Rusliati
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Stock Return ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Leverage ◽  
Good Corporate Governance ◽  
Panel Data Regression ◽  
Data Regression

Investor needed the information about financial performance in order to predict the price and return of stock. This study aims to find out the effect of financial leverage and liquidity on Good Corporate Governance (GCG) and return of stock in the manufacture companies listed in Indonesia Stock Exchange during the period of 2013-2017. The method of descriptive and verifiative are used in this study by using 94 samples determined by purposive sampling technique. A secondary data is used and analyzed by using panel data regression model and moderated regression analysis. The result showed that simultenously, financial leverage and liquidity effected negatively and significantly to the return of stock. Partially, leverage effected negatively and significantly, as well as liquidity but insignificantly. The GCG is able to moderated a simultaneous effect of financial leverage and liquidity on return of stock to be positive, but insiginificatn. However, GCG effected positively and significantly.

scholarly journals PENGARUH KEBIJAKAN DIVIDEN DAN LEVERAGE TERHADAP NILAI PERUSAHAAN DENGAN GCG SEBAGAI MODERASI

2020 ◽  
Vol 5 (3) ◽  
pp. 330-338
Author(s):  
Feby Ashary ◽  
Muhammad Yunus Kasim
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Firm Value ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Purposive Sampling ◽  
Good Corporate Governance ◽  
Panel Data Regression ◽  
Data Regression

This study aims to determine the effect of dividend and leverage policy on firm value in manufacturing sector in the Indonesia Stock Exchange (IDX) with good corporate governance as moderating variable for the 2013-2017 period. The population in this study amounted to 130 companies. The research  sample of 17 companies using purposive sampling techniques. The analytical tool used is panel data regression with moderate regression analysis (MRA). The results showed that dividend policy (DPR) and leverage (DER) simultaneously had positive and significant effect on firm value (Q). Partial testing shows that dividend policy and leverage have positive and significant effect on firm value. Whereas GCG (KM) as moderating weakens the relationship between dividend policy on firm value and leverage on firm value. Penelitian ini bertujuan untuk mengetahui Pengaruh Kebijakan Dividen dan Leverage Terhadap Nilai Perusahaan Pada Sektor Manufaktur di Bursa Efek Indonesia (BEI) dengan Good  Corporate Governance (GCG) Sebagai Variabel Moderasi Periode 2013-2017. Populasi dalam penelitian ini berjumlah 130 perusahaan. Sampel penelitian berjumlah 17 perusahaan dengan menggunakan teknik purposive sampling. Alat analisis yang digunakan ialah regresi data panel dan Moderate Regression Analysis (MRA).  Hasil penelitian menunjukkan kebijakan dividen (DPR) dan leverage (DER) secara simultan berpengaruh positif dan signifikan terhadap nilai perusahaan (Q). Pengujian secara parsial menunjukkan kebijakan dividen dan leverage berpengaruh positif dan signifikan terhadap nilai perusahaan. Sedangkan GCG (KM) sebagai moderasi memperlemah hubungan antara kebijakan dividen terhadap nilai perusahaan maupun leverage terhadap nilai perusahaan.

scholarly journals Does intellectual capital drive firm performance? Data from secondary sector companies on the Indonesia Stock Exchange

2021 ◽  
Vol 6 (03) ◽  
pp. 107-116
Author(s):  
Akbar Syaifuddin As’ad ◽  
Rosinta Ria Panggabean
Keyword(s):  
Firm Performance ◽  
Panel Data ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Significant Positive Effect ◽  
Secondary Sector ◽  
Panel Data Regression ◽  
Data Regression ◽  
Considerable Impact ◽  
Positive Effect

This research aims to determine the effects of Intellectual Capital, Leverage, and Liquidity on Firm Performance. Sample are secondary sector companies on the Indonesia Stock Exchange and used panel data regression for analysis; this research found that Intellectual Capital and Liquidity had a significant positive effect on Firm Performance, and Leverage did not have a considerable impact.

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