Pengaruh Ukuran Komite Audit, Kepemilikan Manajerial dan Kepemilikan Institusional Terhadap Return  On Assets (ROA)

When observing the major financial problems that were revealed, the public questioned the performance of the big companies involved in this scandal, which contradicts the principles of Good Corporate Governance regarding accountability, equity, integrity, transparency and responsibility. This study aims to determine, test and explain the effect of the audit committee, managerial ownership, institutional ownership, on Return On Assets both partially and jointly in the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2014 to 2019. The sample was determined by purposive sampling. Data collection techniques using literature study and observation. The method used is multiple linear regression analysis. Based on the results of multiple linear analysis, it is found that Managerial ownership has a partial effect on ROA then Audit Committee Size and Institutional ownership partially have no effect on ROA, and simultaneously Audit Committee Size, Managerial Ownership and Institutional Ownership together have an effect on Return On Assets ( ROA). Keywords: Audit Committee, Managerial Ownership, Institutional and ROA

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Analysis of Corporate Governance, Leverage and Company Size on the Integrity of Financial Statements

Indonesian Management and Accounting Research ◽

10.25105/imar.v17i1.4666 ◽

2019 ◽

Vol 17 (1) ◽

pp. 18

Author(s):

Aina Zahra Parinduri ◽

Risma Koeshartanti Pratiwi ◽

Oktavina Ika Purwaningtyas

Keyword(s):

Corporate Governance ◽

Audit Committee ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Institutional Ownership ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Managerial Ownership ◽

Company Size ◽

Positive Effect

The purpose of this study is to find empirical evidence of the effect of good corporate governance (Independent Board of Commissioners, Audit Committee, managerial ownership, institutional ownership), Leverage and Company Size on the integrity of financial statements. The sample used in the study was 33 companies listed in the LQ45 category on the Indonesia Stock Exchange (IDX) for the 2015-2017 period. This study uses the method of multiple linear regression analysis. The analytical tool used for hypothesis testing is SPSS 25. The results of this study indicate that the independent board of commissioners has a positive effect on the integrity of financial statements, institutional ownership has a positive effect on the integrity of financial statements. However, the audit committee, managerial ownership, leverage and company size have no influence on the integrity of financial statements.

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The Influence Of Managerial Ownership, Institutional Ownership, And Dividend Policy On The Financial Performance Of Construction And Building Companies Listed On The Indonesia Stock Exchange 2013-2017

IJEBD (International Journal Of Entrepreneurship And Business Development) ◽

10.29138/ijebd.v3i1.953 ◽

2019 ◽

Vol 3 (1) ◽

pp. 86-95

Author(s):

Yeni Sofiana ◽

Agus Sukoco ◽

Joko Suyono

Keyword(s):

Financial Performance ◽

Significant Influence ◽

Dividend Policy ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Institutional Ownership ◽

Multiple Linear Regression Analysis ◽

Managerial Ownership ◽

Return On Assets

Purpose: The purpose of this studyisdetermine the influence of managerial ownership, institutional ownership and dividend policy on corporate financial performance with indicators of Return On Assets (ROA). Design/methodology/approach: The research method used is multiple linear regression analysis. Findings: Dividend policy has a negative and significant influence on the company's financial performance.Simultaneously managerial ownership, institutional ownership and dividend policy have a significant influence on the company's financial performance. Research limitations/implications: This study uses secondary data from construction and building companies sub-sector companies listed on the Indonesia Stock Exchange. Practical implications: The results of this study are managerial ownership has a positive and significant influence on the company's financial performance. Originality/value: Paper type: This paper can be categorized as case study paper.

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PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP SAHAM RETURN PERUSAHAAN PERBANKAN YANG TERCATAT DI BEI PERIODE 2016–2019 [THE INFLUENCE OF GOOD CORPORATE GOVERNANCE ON STOCK RETURNS OF BANKING COMPANIES LISTED ON IDX FROM 2016 TO 2019]

Milestone: Journal of Strategic Management ◽

10.19166/ms.v1i2.4368 ◽

2021 ◽

Vol 1 (2) ◽

pp. 125

Author(s):

Natalia Natalia ◽

Herlina Lusmeida

Keyword(s):

Corporate Governance ◽

Stock Returns ◽

Audit Committee ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Institutional Ownership ◽

Multiple Linear Regression Analysis ◽

Managerial Ownership ◽

Purposive Sampling ◽

Good Corporate Governance

The purpose of this study is to analyze the effect of good corporate governance on stock returns. Return is the level of profit obtained by investors on investment activities. Good corporate governance used in this study is an independent board of commissioners, audit committee, managerial ownership, and institutional ownership. This research was conducted using the annual report documentation method of banking companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2019. The sampling method in this study was purposive sampling with the number of samples obtained is 106 samples. Data processing is done by quantitative method using multiple linear regression analysis. The results of the study show that the audit committee and institutional ownership have a negative and significant effect on stock returns, while independent commissioners and managerial ownership have no effect on stock returns.BAHASA INDONESIA ABSTRAKTujuan dari penelitian ini adalah untuk menganalisis pengaruh good corporate governance terhadap pengembalian saham. Return adalah tingkat keuntungan yang diperoleh investor atas kegiatan investasi. Good corporate governance yang digunakan dalam penelitian ini adalah dewan komisaris independen, komite audit, kepemilikan manajerial dan kepemilikan institusional. Penelitian ini dilakukan dengan metode dokumentasi laporan tahunan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) 2016–2019. Metode pengambilan sampel dalam penelitian ini adalah purposive sampling dengan jumlah sampel yang diperoleh sebanyak 106 sampel. Pengolahan data dilakukan dengan metode kuantitatif dengan menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan variabel komite audit dan kepemilikan institusional berpengaruh negatif dan signifikan terhadap return saham, sedangkan dewan komisaris independen dan kepemilikan manajerial tidak berpengaruh terhadap return saham.

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Pengaruh Good Corporate Governance Terhadap Profitabilitas (Studi Pada Perusahaan Manufaktur Di Bursa Efek Indonesia)

JURNAL SOSIAL EKONOMI DAN HUMANIORA ◽

10.29303/jseh.v6i1.81 ◽

2020 ◽

Vol 6 (1) ◽

pp. 87-94

Author(s):

G. A. Sri Oktaryani ◽

Siti Sofiyah Abdul Mannan ◽

I Nyoman Nugraha Ardana Putra

Keyword(s):

Corporate Governance ◽

Time Series Data ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Institutional Ownership ◽

Multiple Linear Regression Analysis ◽

Series Data ◽

Managerial Ownership ◽

Manufacturing Companies ◽

Good Corporate Governance

This study is aimed to determine the effect of Good Corporate Governance on profitability. Good Corporate Governance consist of three variables, which are independent commissioner, managerial ownership and institutional ownership. While profitability is measured by Return on Equity (ROE). The population of this research is manufacturing companies that listed on the Indonesia Stock Exchange. There are 43 companies as samples in this study which were obtained by purposive sampling method. Data collected by combining cross-section and time-series data. Furthermore, panel data analyze by multiple linear regression analysis by using EViews software. The findings show that independent commissioners, managerial ownership and institutional ownership has no significant effect on profitability

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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 ◽

Good Corporate Governance

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

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Pengaruh Karakteristik Perusahaan Terhadap Lamanya Penyelesaian Audit (Audit Delay) (Studi Empiris pada Perusahaan Food And Beverage yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019)

EKONOMIS Journal of Economics and Business ◽

10.33087/ekonomis.v5i1.201 ◽

2021 ◽

Vol 5 (1) ◽

pp. 65

Author(s):

Friska Yuliana ◽

Riana Rachmawati Dewi ◽

Rosa Nikmatul Fajri

Keyword(s):

Quantitative Research ◽

Audit Committee ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Research Data ◽

Company Size ◽

Manufacturing Companies ◽

Food And Beverage

This study aims to test and analyze the influence of company size, KAP size, profitability, solvency and audit committee on audit delay. The population in this research is a food and beverage manufacturing company listed on the Indonesia Stock Exchange (IDX) in 2017-2019. This type of research is quantitative research. Sampling with purposive sampling technique resulted in 15 food and beverage manufacturing companies in 2017-2019 according to the specified criteria, resulting in 45 research data obtained. This study used multiple linear regression analysis. The results of this study concluded that the profitability and solvency have an effect on audit delay. While the size of the company, size of KAP and audit committee has no effect on audit delay.

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Pengaruh Biaya Operasi Dan Penjualan Terhadap Pengembalian Aset Pada Sub Sektor Perusahaan Manufaktur Makanan Dan Minuman Terdaftar Di BEI Periode 2015-2019

Journal of Economic Bussines and Accounting (COSTING) ◽

10.31539/costing.v4i2.1487 ◽

2021 ◽

Vol 4 (2) ◽

pp. 748-754

Author(s):

Cindy Luthfiyani Vinsalia ◽

Nanu Hasanuh

Keyword(s):

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Operating Costs ◽

Manufacturing Companies ◽

Analysis Model ◽

Process Data ◽

Return On Assets ◽

Operational Costs ◽

Food And Beverage

This study aims to determine and examine the effect of operating costs and sales both partially and jointly on Return On Asset in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2019. The research population includes all food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The sample was determined by purposive sampling. The data analysis technique in this research is descriptive verification. Hypothesis testing using multiple linear regression analysis model. This study uses the SPSS version 23 program to process data. The results showed that partially operational costs have a significant effect on return on assets, sales have no significant effect on return on assets. Meanwhile, simultaneously, operating costs and sales have a significant effect on return on assets. Keywords: Operational Costs, Sales, Return On Assets

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Pengaruh Struktur Kepemilikan dan Faktor Keuangan terhadap Kebijakan Dividen

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i10.p16 ◽

2020 ◽

Vol 30 (10) ◽

pp. 2641

Author(s):

Yohanes Rudolf Benu

Keyword(s):

Dividend Policy ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Institutional Ownership ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Managerial Ownership ◽

Manufacturing Companies ◽

Analysis Technique ◽

A Company

The ownership structure and financial factors are considered influential to the dividend policy of a company. Thus the aim of this study is to examine the effects of institutional ownership, managerial ownership, liquidity, leverage, and profitability on dividend policy. This study uses quantitative approach and analyzes samples taken from the financial statements of 161 different manufacturing companies listed in the Indonesian Stock Exchange between 2015-2017. These samples are then selected using purposive random sampling in which only 49 samples fit the criteria. The data analysis technique used is the multiple linear regression analysis technique. This study concludes that institutional ownership, managerial ownership, liquidity, and profitability have positive and significant effects on dividend policy. However, leverage has a insignificant effect on dividend policy. Keywords: Dividend Policy; Institutional Ownership, Managerial Ownership; Liquidity; Leverage; Profitability.

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PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DAN KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DIBURSA EFEK INDONESIA PERIODE 2014-2015

Jurnal Riset Mahasiswa Akuntansi ◽

10.21067/jrma.v6i1.4213 ◽

2020 ◽

Vol 6 (1) ◽

Author(s):

Silin Silin ◽

Nanang Purwanto ◽

Rita Indah Mustikowati

Keyword(s):

Dividend Policy ◽

Banking Sector ◽

Stock Exchange ◽

Hypothesis Test ◽

Linear Regression Analysis ◽

Institutional Ownership ◽

Multiple Linear Regression Analysis ◽

Managerial Ownership ◽

Manufacturing Companies

The purpose is to examine and explain the effect of managerial ownership, institutional ownership and dividend policy on the quality of earnings listed on the Indonesia Stock Exchange (IDX) in 2014-2015. The population of this study is the banking sector companies listed on the Indonesia Stock Exchange. Sampling uses a purposive judgment sampling method. From a population of 139 manufacturing companies, 15 manufacturing companies were obtained as samples with the observation method for 2 years (2014-2015). Analysis of the data used in this study is the classic assumption test and hypothesis test. The research method used in this research is quantitative descriptive method. While the analytical method used is multiple linear regression analysis. The results of this study indicate that the variables of managerial ownership, institutional ownership and dividend policy have a significant effect on the quality of profits both partially and simultaneously. Dividend policy variables have the most dominant influence on earnings quality.

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GOOD CORPORATE GOVERNANCE DAN KINERJA KEUANGAN PERUSAHAAN FOOD AND BEVERAGE

eBA Journal: Journal Economics, Bussines and Accounting ◽

10.32492/eba.v5i2.840 ◽

2019 ◽

Vol 5 (2) ◽

pp. 1-10

Author(s):

Viora Doreke Alvilika ◽

Siti Nurlaela ◽

Yuli Chomsatu Samrotun

Keyword(s):

Corporate Governance ◽

Financial Performance ◽

Audit Committee ◽

Linear Regression Analysis ◽

Institutional Ownership ◽

Managerial Ownership ◽

Return On Assets ◽

Independent Variables ◽

Good Corporate Governance ◽

Food And Beverage

The purpose of this study is to examine the effect of good corporate governance on the company's financial performance. The population used in this study were food and beverage companies listed on the IDX during the study year period 2013-2017. The sampling used in this study is to use a purposive sampling method which is obtained by 16 food and beverage companies with the period of the 2013-2017 research year. The variables used in this study are managerial ownership, institutional ownership, independent commissioners, board of commissioners, and committee size as independent variables, while financial performance with return on assets (ROA) as the dependent variable. The analytical tool used in this study is multiple linear regression analysis which is used to test the effect of independent variables on the dependent variable. In the results of this study indicate that managerial ownership variables, institutional ownership, board of commissioners and the size of the audit committee have no effect on financial performance return on assets, only independent commissioner variables have an effect on financial performance.

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