scholarly journals HUBUNGAN KAUSAL ANTARA KEPEMILIKAN MANAJERIAL, DEWAN DIREKSI DAN KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Author(s):  
Julastari ◽  
Aminar Sutra Dewi
Keyword(s):  
Financial Performance ◽  
Board Of Directors ◽  
Secondary Data ◽  
Financial Statements ◽  
Managerial Ownership ◽  
Financial Report ◽  
Panel Data Regression ◽  
Data Regression ◽  
The Board Of Directors ◽  
Fraudulent Financial Statements

The composition of managerial ownership can contribute effectively to the results of the process of preparing a quality financial report or the possibility of avoiding fraudulent financial statements. Thisstudy aims to determine the effect of Managerial Ownership, Board of Directors, and the influence ofCorporate Financial Performance. The sample used was financial sector companies in 2013-2017totaling 19 samples. The type of data used was secondary data. The hypothesis in this study was testedusing panel data regression. The results of hypothesis testing indicate that Managerial Ownership has anegative and not significant effect on Financial Performance (ROA), the Board of Directors has apositive and significant influence on the company's Financial Performance (ROA)

scholarly journals Pengaruh Kepemilikan Manajerial dan Dewan Direksi terhadap Kinerja Keuangan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2013-2017

2019 ◽  
Author(s):  
Julastari ◽  
Aminar Sutra Dewi
Keyword(s):  
Financial Performance ◽  
Board Of Directors ◽  
Secondary Data ◽  
Financial Statements ◽  
Managerial Ownership ◽  
Financial Report ◽  
Panel Data Regression ◽  
Data Regression ◽  
The Board Of Directors ◽  
Fraudulent Financial Statements

The composition of managerial ownership can contribute effectively to the results of the process of preparing a quality financial report or the possibility of avoiding fraudulent financial statements. This study aims to determine the effect of Managerial Ownership, Board of Directors, and the influence of Corporate Financial Performance. The sample used was financial sector companies in 2013-2017 totaling 19 samples. The type of data used was secondary data. The hypothesis in this study was tested using panel data regression. The results of hypothesis testing indicate that Managerial Ownership has a negative and not significant effect on Financial Performance (ROA), the Board of Directors has a positive and significant influence on the company's Financial Performance (ROA)

scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP KINERJA KEUANGAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Author(s):  
Capry Dudellah Rode ◽  
Aminar Sutra Dewi
Keyword(s):  
Financial Performance ◽  
Board Of Directors ◽  
Secondary Data ◽  
Managerial Ownership ◽  
Company Performance ◽  
Net Income ◽  
Good Corporate Governance ◽  
Panel Data Regression ◽  
Data Regression

The performance of several issuers in the first quarter of 2017 was better. In fact, some banks reported an increase in net income over the same period the previous year. The role of the organization in the company will affect the company performance. This study aims to determine the effect of Managerial Ownership, Board of Directors, and the influence of Corporate Financial Performance. The sample used is the financial sector companies in 2012-2016 amounted to 40 samples. The type of data used is secondary data. The hypothesis in this study was tested by using panel data regression. The result of hypothesis testing shows that Managerial Ownership has positive and insignificant effect on Financial Performance (ROA), Board of Directors has positive and significant influence to Company's Financial Performance (ROA) and Leverage have positive and insignificant influence to ROA's Financial Performance.

scholarly journals Pengaruh Kepemilikan Manajerial, Proporsi Dewan Komisaris, Independensi

2017 ◽  
Vol 4 (4) ◽  
pp. 324
Author(s):  
Idzal Dwi Nantyah ◽  
Nisful Laila
Keyword(s):  
Panel Data ◽  
Firm Size ◽  
Audit Committee ◽  
Secondary Data ◽  
Financial Statements ◽  
Managerial Ownership ◽  
Good Corporate Governance ◽  
Panel Data Regression ◽  
Data Regression ◽  
Regression Techniques

The aim of this study was to determine the effect of good corporate governance,growth of sales, and firm size on ROE of BUMN firm that listed ISSI Period 2011-2014. The method used is quantitative method with panel data regression techniques. The data used is secondary data by collecting data annual financial statements of BUMN firms that listed in ISSI period 2011-2014. Panel data regression conducted showed that managerial ownership (X1) negative and significant impact on ROE, the proportion of commissioners positive and significant impact on ROE (X2), the independence of audit committee (X3) negative and significant impact on ROE, growth of sales (X4) positive and significant impact on ROE, firm size (X5) positive and significant impact on ROE as well as managerial ownership, the proportion of commissioners, the independence of audit committee, growth of sales, and firm size simultaneously affect ROE of BUMN firms period 2011-2014.

scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP KINERJA KEUANGAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Author(s):  
Capry Dudellah Rode
Keyword(s):  
Board Of Directors ◽  
Secondary Data ◽  
Corporate Financial Performance ◽  
Managerial Ownership ◽  
Company Performance ◽  
Net Income ◽  
Good Corporate Governance ◽  
Panel Data Regression ◽  
Data Regression

The performance of several issuers in the first quarter of 2017 was better. In fact, some banksreported an increase in net income over the same period the previous year. The role of the organizationin the company will affect the company performance. This study aims to determine the effect ofManagerial Ownership, Board of Directors, and the influence of Corporate Financial Performance. Thesample used is the financial sector companies in 2012-2016 amounted to 40 samples. The type of dataused is secondary data. The hypothesis in this study was tested by using panel data regression. The resultof hypothesis testing shows that Managerial Ownership has positive and insignificant effect on FinancialPerformance (ROA), Board of Directors has positive and significant influence to Company's FinancialPerformance (ROA) and Leverage have positive and insignificant influence to ROA's FinancialPerformance

scholarly journals The Moderating Effect of Shariah Governance on Financial and Maqasid Shariah Performance: Evidence from Islamic Banks in Indonesia

2019 ◽  
pp. 264-274
Keyword(s):  
Financial Performance ◽  
Audit Committee ◽  
Supervisory Board ◽  
Secondary Data ◽  
Islamic Banks ◽  
Financial Report ◽  
Panel Data Regression ◽  
Data Regression ◽  
Shariah Governance ◽  
Positive Effect

The aim of this research is to assess the effect of financial performance to Maqasid Shariah performance with shariah governance as a moderating variable. Financial performance can be measured based on three criteria: firm size (FS), return on asset (ROA) and asset structure, while Maqasid Shariah performance is measured by zakat, infaq, shadaqoh and awqaf (ZISWAF) and qordhul hasan (QH). Shariah governance (SG) is measured by the proportion of independent board of commissioners’ members, board size, audit committee, and shariah supervisory board. The data in this study are the secondary data from Islamic Banking Financial Report (IBFR) of 2012-2016. This research employed a quantitative approach with panel data regression using E-views 9.0 software. The method for the data analysis used factor analysis. The results show that the effects of FS and ROA on Maqasid Shariah performance are significant, and the implementation of shariah governance is generally proven to play a significant role in moderating the effect of FS and ROA on Maqasid Shariah performance. The better the implementation of SG, the stronger the predictability of Maqasid Shariah, and shariah governance has a positive effect on Maqasid Shariah.

Pengaruh Dewan Direksi, Dewan Komisaris Independen. Kepemilikan Manajerial, Kepemilikan Institusional, Dan Dewan Pengawas Syariah Terhadap No Performing Financing (Studi Kasus Pada Bank Umum Syariah Yang Terdaftar Di OJK Periode 2015-2019)

2021 ◽  
Vol 2 (2) ◽  
Author(s):  
Yugi Maheswari ES ◽  
Iwan Fakhruddin ◽  
Azmi Fitriati ◽  
Bima Cinintya Pratama
Keyword(s):  
Corporate Governance ◽  
Board Of Directors ◽  
Commercial Bank ◽  
Financial Services ◽  
Supervisory Board ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Good Corporate Governance ◽  
The Board Of Directors

Tujuan penelitian ini untuk mengetahui pengaruh penerapan Good Corporate Governance (GCG) yang diproksikan oleh dewan direksi, dewan komisaris independen, kepemilikan manajerial, kepemilikan institusional, dan dewan pengawas syariah terhadap risiko pembayaran yang diukur dengan rasio Non Performing Financing (NPF) pada Bank Umum Syariah. Populasi penelitian adalah Bank Umum Syariah Yang Terdaftar di Otoritas Jasa Keuangan. Data yang digunakan adalah data sekunder berupa laporan tahunan Bank Umum Syariah periode 2015-2019. Sampel yang dikumpulkan adalah 14 bank syariah sebayak 70 data. Hasil penelitian menunjukkan bahwa dewan direksi berpengaruh negative erhadap NPF. Dewan komisaris independen, kepemilikan manajerial, kepemilikan institusional, dan dewan pengawas syariah tidak berpengaruh terhadap NPF.  The purpose of this study is to determine the effect of the implementation of Good Corporate Governance (GCG) which is proxied by the board of directors, the board of independent commissioners, managerial ownership, institutional ownership, and the sharia supervisory board against payment risk as measured by the Non Performing Financing (NPF) ratio at the Bank Sharia General. The study population was a Sharia Commercial Bank Registered at Financial services Authority. The data used was secondary data in the form of reports annual Sharia Commercial Bank for the period 2015-2019. The samples collected were 14 Islamic banks as much as 70 data. The results showed that the board of directors has a negative effect on NPF. Independent board of commissioners, managerial ownership, institutional ownership, and sharia supervisory board have no effect on NPF.

scholarly journals PENGARUH PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA YANG DIMODERASI OLEH PENURUNAN TARIF PAJAK (DISKON PAJAK)

2020 ◽  
Vol 16 (1) ◽  
pp. 85-95
Author(s):  
Oma Romantis ◽  
Kurnia Heriansyah ◽  
Soemarsono D.W ◽  
Widyaningsih Azizah
Keyword(s):  
Earnings Management ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Total Sample ◽  
Tax Planning ◽  
Tax Rates ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression

The aims of this study to examine the effect of tax planning on earnings management which is moderated by reducing tax rates (tax discounts). The population in this study are companies listed in the 2017-2018 LQ45 index. The sampling technique in this study used a purposive sampling method with predetermined criteria, in order to obtain a total sample of 23 companies with final data totaling 46 financial statements. The type of data is secondary data obtained from www.idx.co.id. The analysis technique used in this study is panel data regression analysis and is processed using the Eviews 9.0 program. The results of this study indicate that tax planning has a significant effect on earnings management with a negative coefficient direction. A reduction in tax rates (tax discounts) weakens the effect of tax planning on earnings management.

scholarly journals PENGARUH FRAUD PENTAGON TERHADAP FRAUDULENT FINANCIAL STATEMENTS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017

2019 ◽  
Vol 6 (1) ◽  
pp. 141
Author(s):  
Mega Indah Lestari ◽  
Deliza Henny
Keyword(s):  
Financial Stability ◽  
Sampling Method ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Analysis Method ◽  
Financial Report ◽  
Fraudulent Financial Statements

<p><em>The Objective of this research is to analyze the factors of financial report fraud with pentagon fraud analysis. This research uses six independent variables which is pressure used financial target and financial stability as proxy, opportunity with proxy  ineffective monitoring, rationalization with change in auditor as proxy, capability with proxy of CEO’s education, and arrogance with proxy frequent number of CEO’s picture, while the dependent variable is fraudulent financial statements proxied by restatement of financial statements. </em><em>This research uses secondary data that is financial report and annual report. The sample of this study is 110 samples from financial statements of financial companies listed in the Indonesia Stock Exchange (BEI) during the 2015-2017 period. Sampling technique used is purposive sampling method. The method of analysis in this study uses logistic regression analysis method.</em><em>The results of this research shows that the financial stability variable and ineffective monitoring are significant in detecting fraudulent financial statements. While financial targets variable, auditor’s change variable, CEO’s education variable, and frequent number of CEO’s picture are not significant in detecting fraudulent financial statements.</em></p>

scholarly journals Analyzing the Effect of Board of Commissioners’ Characteristics, Managerial Ownership, and Financial Performance on Financial Risk Disclosure

2019 ◽  
Vol 3 (1) ◽  
Author(s):  
Muhammad Syafwan Hady
Keyword(s):  
Financial Performance ◽  
Financial Risk ◽  
Control Variable ◽  
Secondary Data ◽  
Target Population ◽  
Financial Statements ◽  
Managerial Ownership ◽  
Risk Disclosure ◽  
Independent Variables

<p>This study aims to examine the role of the board of commissioners’ characteristics, managerial ownership, and financial performance on financial risk disclosure. The target population of this study was sharia banks registered in the Indonesian banking directory in 2012-2016. This study used secondary data in the form of annual financial statements obtained from the source sites of each bank. Using purposive sampling, 11 sharia banks in Indonesia were selected as the appropriate sample. This study employed a scoring technique to measure the level of financial risk disclosure. The results show that the independent variables including the board of commissioners size, independent board of commissioners proportion, profitability, and size as the control variable significantly influenced the variable of FRD. However, the variable of CAR, FDR, and managerial ownership had no effect on financial risk disclosure. The result of F test showed that independent variables included in the regression model simultaneously affected the dependent variable.</p>

scholarly journals EXAMINATION OF THE EFFECT OF LOGISTICS FUNCTIONS ON FINANCIAL PERFORMANCE OF ORGANIZATION

2021 ◽  
Vol 8 (3) ◽  
pp. 18-26
Author(s):  
Boye AYANTOYINBO ◽  
Adeolu GBADEGESIN
Keyword(s):  
Regression Analysis ◽  
Panel Data ◽  
Financial Performance ◽  
Performance Indicators ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
Panel Data Regression ◽  
Data Regression ◽  
The Subject ◽  
Logistic Functions

The contributions of logistics functions to the performance of an organization have been the subject of research over the years. Thus, this present study further examined the effect of outbound logistics functions on financial performance of quoted manufacturing companies in Nigeria. Panel data regression analysis was employed to test the effect of logistics functions on financial performance of the selected companies over a period of five years (2015-2019). Logistic functions costs and financial performance indicators were extracted from secondary data.  The findings of the study showed that logistics function has a positive and significant effect on financial performance of manufacturing companies in Nigeria. Therefore, the companies are implored to pay more attention to logistics functions when aiming at a better financial performance.

Sign in / Sign up

Export Citation Format

Share Document