The Influence Good Coorporate Governance, Banking Risks Of Banking Performance On Private Bank Foreign Exchange

ABSTRACT This study aimed to analyze the influence of good coorporate governance, banking risks of banking performance on private bank forign exchange. The research sample was determined by the method of purposive sampling based on the criteria of private bank forign exchange are always listed on the Stock Exchange and publish financial reports are complete and present the data includes the data of the studied variables during the study period (2012-2015), in order to obtain a sample 32 bank. This study used path analysis. The results of this study concluded (1) Good Coorporate Governance have negative and significant impact on the banking risks, (2) Good Coorporate Governance have a positive and significant impact on banking performance, (3) banking risks have a negatif and significant impact on banking performance and (4) Good Coorporate Governance have a positive and significant impact on banking performance which banking risks as an intervening variable. Keywords : good corporate governance, banking risks, banking performance

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Pengaruh Good Corporate Governance Dan Profitabilitas Terhadap Nilai Perusahaan

Jurnal Manajerial Dan Kewirausahaan ◽

10.24912/jmk.v3i2.11886 ◽

2021 ◽

Vol 3 (2) ◽

pp. 398

Author(s):

Maria Silvia Coo Menge ◽

Kartika Nuringsih

Keyword(s):

Corporate Governance ◽

Firm Value ◽

Manufacturing Industry ◽

Stock Exchange ◽

Institutional Ownership ◽

Significant Positive Effect ◽

Financial Reports ◽

Purposive Sampling ◽

Good Corporate Governance ◽

Positive Effect

The research objective was to determine the effect of good corporate governance which is proxied by managerial and institutional ownership and the effect of profitability in predicting firm value (Tobin Q) in the manufacturing industry in the consumer goods sector listed on the Indonesia Stock Exchange for the 2017-2019 period. The study involved 11 companies that were collected based on purposive sampling. Data in the form of company financial reports are obtained through the Indonesia Stock Exchange website. Data processing using Eviesw10 software with the results of the variable good corporate governance, especially managerial ownership, has a significant positive effect on firm value, while institutional ownership does not have a significant effect. Furthermore, profitability has a significant positive effect on firm value. The results of this study can be used as an example of a mechanism for suppressing agency conflict and as a reference in conducting studies on the creation of corporate value. Tujuan penelitian adalah untuk mengetahui pengaruh good corporate governanceyang diproksi dengan kepemilikan manajerial dan institusionalserta efek profitabilitas dalam mempredikasikan nilai perusahaan (Tobin Q) pada industri manufaktur sektor barang konsumsi terdaftardi Bursa Efek Indonesia periode 2017-2019. Penelitian melibatkan 11 perusahaan yang dikumpulkan berdasarkan purposive sampling. Data berupa laporan keuangan perusahaan diperoleh melalui situs Bursa Efek Indonesia. Pengolahan data menggunakan software Eviesw10 dengan hasil variabel good corporate governancekhususnya kepemilikan manajerial berpengaruh signifikan positif signifikan terhadap nilai perusahaan sebaliknya kepemilikan institusional tidak berpengaruh signifikan. Selanjutnya profitabilitas berpengaruhi secara positif signifikan terhadap nilai perusahaan. Hasil penelitian ini dapat digunakan sebagai salah satu contoh mekanisme menekan konflik keagenan serta sebagai referensi dalam melakukan kajian terhadap penciptaan nilai perusahaan.

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FINANCIAL PERFORMANCE: THE ROLE OF GOOD CORPORATE GOVERNANCE (CASE STUDY IN THE MANUFACTURING COMPANIES OF BASIC AND CHEMICAL INDUSTRIAL SECTORS REGISTERED ON THE INDONESIA STOCK EXCHANGE 2016-2018)

Primanomics Jurnal Ekonomi & Bisnis ◽

10.31253/pe.v18i2.350 ◽

2020 ◽

Vol 18 (2) ◽

pp. 36

Author(s):

Ari Susanti ◽

Sri Lestari

Keyword(s):

Corporate Governance ◽

Financial Performance ◽

Board Of Directors ◽

Quantitative Research ◽

Audit Committee ◽

Stock Exchange ◽

Manufacturing Companies ◽

Financial Reports ◽

Industrial Sectors ◽

Good Corporate Governance

This study aims to examine the effect of implementing good corporate governance as measured by an independent board of commissioners, board of directors, and audit committee on financial performance measured using Return of Equity (ROE). This research uses quantitative research. The population in this study are manufacturing companies in the basic and chemical industry sectors that consistently publish financial reports on the Indonesia Stock Exchange from 2016 to 2018. Based on the purposive sampling method, a sample of 11 companies is obtained each year to obtain 33 observational data. The data in this study use warpPLS 6.0 software. The results of this study indicate that the independent board of commissioners, the board of directors affect the financial performance, while the audit committee has no effect on financial performance.

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Corporate Governance to Prevent Financial Distress Evidence from Corporate Governance Perceptions Index of Indonesian Companies

Indonesian Journal Of Business And Economics ◽

10.25134/ijbe.v1i1.1360 ◽

2018 ◽

Vol 1 (1) ◽

Author(s):

Teti Rahmawati ◽

Yana Hendriyana

Keyword(s):

Corporate Governance ◽

Financial Distress ◽

Sampling Method ◽

Stock Exchange ◽

Company Size ◽

Purposive Sampling ◽

Good Corporate Governance ◽

Unobserved Variables

This study aims to determine the influence of Good Corporate Governance (GCG), Company Size, Liquidity, and Rentability on Financial Distress of companies listed on Corporate Governance Perception Index (CGPI) partially and simultaneously. �The population of this research is companies listed on the Indonesian Stock Exchange (BEI) and Corporate Governance Perception ranks starting from 2013 to 2016. Based on the criteria above, 59 companies are selected. The sampling of this research is taken by using purposive sampling method from the population with a target of several considerations. The result shows that Good Corporate Governance does not significantly influence Financial Distress, Company Size negatively affects Financial Distress, Liquidity positively affects Financial Distress, and Rentability positively affects Financial Distress.� Good Corporate Governance, Company Size, Liquidity, and Rentability partially influence Financial Distress with coefficient determination is 92,25% while 2,75% is explained by other unobserved variables in outside the model.

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Pengaruh Kepemilikan Pemerintah, Strategi Bisnis, dan Good Coprorate Governance Terhadap Kinerja Perusahaan

Kajian Akuntansi ◽

10.29313/ka.v21i1.5674 ◽

2020 ◽

Vol 21 (1) ◽

pp. 17-45

Author(s):

Ferry Hendro Basuki

Keyword(s):

Corporate Governance ◽

Business Strategy ◽

Stock Exchange ◽

Quantitative Approach ◽

Company Performance ◽

Government Ownership ◽

Purposive Sampling ◽

Good Corporate Governance

This study aims to examine the effect of government ownership, business strategy, and good corporate governance on company performance. This study uses a quantitative approach. The population in this study is state-owned companies listed on the Indonesia Stock Exchange. Determination of the sample is done by method purposive sampling and obtained 10 companies. The results showed (1) government ownership affects company performance, (2) business strategy does not affect company performance, (3) good corporate governance affects company performance.Keywords: Government Ownership, Business Strategy, Good Corporate Governance, Company Performance

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PENENTUAN PENGUNGKAPAN SUSTAINABILITY REPORT DENGAN GRI STANDAR PADA SEKTOR NON KEUANGAN

GEMA : Jurnal Gentiaras Manajemen dan Akuntansi ◽

10.47768/gema.v13i1.225 ◽

2021 ◽

Vol 13 (1) ◽

pp. 23-35

Author(s):

Maria Aditya ◽

Imelda Sinaga

Keyword(s):

Corporate Governance ◽

Audit Committee ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Global Reporting Initiative ◽

Purposive Sampling ◽

Good Corporate Governance ◽

Negative Effect ◽

Sustainability Report

The purpose of this study is to look at the effect of good corporate governance (audit committee, board of commissioners) and financial performance (profitability, activity) on disclosure of sustainability reports. The measurement index used as a reference for the sustainability report in this study is the Global Reporting Initiative (GRI) G4 and GRI Standars. The population in this study is non-financial sector companies listed on the Indonesia Stock Exchange in 2015-2018. The sample companies in this study were selected based on a purposive sampling method with several criteria to obtain 12 sample companies. After the data are collected, data analysis is done using multiple linear regression analysis with the help of the SPSS program. Based on the results of the analysis, it shows that the profitability variable has a negative effect on the disclosure of sustainability report. While the audit committee variable, board of commissioners, and company activities did not affect the disclosure of sustainability report. Abstrak: Tujuan dilakukannya penelitian ini adalah untuk melihat pengaruh good corporate governance (komite audit, dewan komisaris) dan kinerja keuangan (profitabilitas, aktivitas) terhadap pengungkapan sustainability report.Indeks pengukuran yang digunakan sebagai acuan sustainability report pada penelitian ini adalah Global Reporting Initiative (GRI) G4 dan GRI Standars. Populasi dalam penelitian ini adalah perusahaan sektor non keuangan yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2018. Perusahaan yang dijadikan sampel dalam penelitian ini dipilih menggunakan metode purposive sampling dengan beberapa kriteria sehingga diperoleh 12 perusahaan sampel. Analisis data menggunakan regresi linear berganda dengan bantuan program SPSS. Berdasarkan hasil analisis, menunjukkan bahwa variabel profitabilitas berpengaruh negatif terhadap pengungkapan sustainability report. Sedangkan variabel komite audit, dewan komisaris, dan aktivitas perusahaan tidak berpengaruh terhadap pengungkapan sustainability report.

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The Role of Financial Performance in Mediating The Effect of Good Corporate Governance on Financial Distress

Jurnal Economia ◽

10.21831/economia.v15i1.22927 ◽

2019 ◽

Vol 15 (1) ◽

pp. 34-47 ◽

Cited By ~ 1

Author(s):

Ratieh Widhiastuti ◽

Ahmad Nurkhin ◽

Nurdian Susilowati

Keyword(s):

Corporate Governance ◽

Financial Performance ◽

Financial Distress ◽

Negative Impact ◽

Stock Exchange ◽

Annual Reports ◽

Manufacturing Companies ◽

Purposive Sampling ◽

Financial Difficulties ◽

Good Corporate Governance

AbstractThis research aims to study the effect of good corporate governance on financial distress directly and mediated by financial performance. The study population was a manufacturing company listed on the Indonesia Stock Exchange (IDX) in 2016. The study sample was determined using the purposive sampling method, which produced 137 companies that met the requirements. The research data uses secondary data in the form of financial statements and annual reports of manufacturing companies obtained through the Indonesia Stock Exchange website. The analytical tool to test the research hypothesis is Analysis of Moment Structures (AMOS). The results of the study show that there is no direct and indirect impact on corporate governance to financial difficulties; while financial performance has a negative impact on financial difficulties. Keywords: Financial Performance, Good Corporate Governance, Financial DistressPeran Financial Performance dalam Memediasi Pengaruh Good Corporate Governance Terhadap Financial DistressAbstrakTujuan penelitian ini adalah untuk mengetahui pengaruh good corporate governance terhadap financial distress baik secara langsung maupun dengan dimediasi oleh financial performance. Populasi penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2016. Sampel penelitian ditentukan dengan menggunakan metode purposive sampling, yang menghasilkan 137 perusahaan yang memenuhi syarat. Data penelitian menggunakan data sekunder berupa laporan keuangan dan annual report perusahaan manufaktur yang diperoleh melalui website Indonesia Stock Exchange. Alat analisis untuk menguji hipotesis penelitian yaitu Analysis of Moment Structures (AMOS). Hasil penelitian menunjukkan good corporate governance tidak berpengaruh baik secara langsung maupun tidak langsung terhadap financial distress; sedangkan financial performance berpengaruh negatif signifikan terhadap financial distress. Kata kunci: Financial Performance, Good Corporate Governance, Financial Distress

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RISIKO, GOOD CORPORATE GOVERNANCE, PROFITABILITAS, CAPITAL TERHADAP KESEHATAN BANK UMUM SWASTA NASIONAL DEVISA DI INDONESIA

BALANCE: Economic, Business, Management and Accounting Journal ◽

10.30651/blc.v17i2.5073 ◽

2020 ◽

Vol 17 (2) ◽

pp. 50

Author(s):

Shanty Rahayuningtyas ◽

Emanuel Kristijadi

Keyword(s):

Corporate Governance ◽

Foreign Exchange ◽

Financial Services ◽

Secondary Data ◽

Sampling Technique ◽

Negative Influence ◽

Positive Influence ◽

Health Score ◽

Purposive Sampling ◽

Good Corporate Governance

ABSTRACT The purpose of this study was determine whether CKPN, ALR, BOPO, IRR, GCG, ROA and ETA have a significant effect either simultaneously or in part. This study used the population of the National Private Foreign Exchange Bank in Indonesia, with a purposive sampling technique. The data used are secondary data taken from the Financial Services Authority website and the Infobank Research Bureau, with data collection methods using the documentation method and data analyzed using panel data and multiple linear regression. The results of this study indicate that CKPN, ALR, BOPO, IRR, GCG, ROA and ETA simultaneously have a significant effect on the Health Scores of National Foreign Exchange Private Banks in Indonesia. CKPN, ALR, GCG partially have insignificant negative influence, BOPO and ETA partially have insignificant positive influence, IRR partially has significant negative influence and ROA partially has a significant positive effect on the Health Score of Private Foreign Exchange National Banks in Indonesia. Keywords : Business Risk; Good Corporate Governance; Health Score ABSTRAKTujuan dari penelitian ini adalah untuk menentukan apakah CKPN, ALR, BOPO, IRR, GCG, ROA dan ETA memiliki pengaruh signifikan baik secara simultan atau sebagian terhadap Skor Kesehatan Bank Umum Swasta Nasional Devisa di Indonesia. Penelitian ini menggunakan populasi Bank Nasional Devisa Swasta di Indonesia, dengan teknik pengambilan sampel purposive sampling. Data yang digunakan adalah data sekunder yang diambil dari situs web Otoritas Jasa Keuangan dan Biro Riset Infobank, dengan metode pengumpulan data menggunakan metode dokumentasi dan data dianalisis menggunakan data panel serta regresi linier berganda. Hasil penelitian ini menunjukkan bahwa CKPN, ALR, BOPO, IRR, GCG, ROA dan ETA secara simultan memiliki pengaruh yang signifikan terhadap Skor Kesehatan Bank Umum Swasta Nasional Devisa di Indonesia. CKPN, BOPO, ALR, GCG dan ETA secara parsial memiliki pengaruh tidak signifikan, IRR secara parsial memiliki pengaruh negatif signifikan dan ROA secara parsial memiliki pengaruh positif signifikan terhadap Skor Kesehatan Bank Nasional Devisa Swasta di Indonesia. Kata kunci : Risiko Usaha; Good Corporate Governance; Skor Kesehatan

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PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP PROFITABILITAS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI PERIODE 2009-2013

ACCOUNTABILITY ◽

10.32400/ja.4943.3.1.2014.77-85 ◽

2014 ◽

Vol 3 (1) ◽

pp. 77

Author(s):

Riana Christel Tumewu ◽

Stanly Alexander

Keyword(s):

Corporate Governance ◽

Financial Performance ◽

Banking Sector ◽

Stock Exchange ◽

Return On Equity ◽

Purposive Sampling ◽

Good Corporate Governance ◽

Governance Practices ◽

Independent Variable ◽

Simple Regression

ABSTRAK Sejak krisis ekonomi tahun 1997 pelaksanaan tata kelola perusahaan yang baik, atau lebih dikenal dengan Good Corporate Governance (GCG) menjadi isu yang mengemuka di Indonesia. Akibat buruknya tata kelola perusahaan di Indonesia pada masa itu, menyebabkan perekonomian jatuh. Sehingga setiap orang setuju untuk mengcover kesulitan indonesia dimulai dengan tata kelola perusahaan. Objek dari penelitian ini yaitu dampak dari penerapan good corporate governance terhadap ROE. Tujuan dari penelitian ini adalah untuk mengetahui tentang pengaruh penerapn good corporate governance pada kinerja keuangan perusahaan. Sampel dalam penelitian ini adalah perusahaan sektor perbankan yang terdaftar di BEI (Bursa Efek Indonesia) dalam periode 2009-2013. Jumlah sampel yang digunakan sebanyak 16 perusahaan yang diambil melalui purposive sampling. Metode analisis dari penelitian ini menggunakan regresi berganda dan regresi sederhana program SPSS 20. Kata Kunci: Good Corporate Governance, Profitabilitas ABSTRACT Since the economic crisis 1997 the implementation of good corporate governance being an issue in indonesia. The bad thing of governance’s company in those days causing indonesian economy being slump. So, every one agree to recovered from adversity, indonesia have to start with governance good corporate. The main objective of this research was to determine the effect of implementation of good corporate governance (GCG) to return on equity. The purpose of this research is to know about the influence of empirical evidence of Good Corporate Governance practices to the company's financial performance. The independent variable in this research is the implementation of GCG and the dependent variable is the financial performance using a ratio of profitability. The sample in this study were banking sector companies listed in Indonesian Stock Exchange (IDX) in the periode 2009-2013. The number of sample used were 16 companies listed were taken by purposive sampling. The method of analysis of this research used simple regression with SPSS 20 Program. Keyword: Good Corporate Governance, Profitability

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PENGARUH PROFITABILITAS, KEPEMILIKAN KELUARGA, DAN GOOD CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK (Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia)

Jurnal Ilmiah Akuntansi ◽

10.23887/jia.v1i2.9994 ◽

2017 ◽

Vol 1 (2) ◽

Author(s):

Komang Subagiastra ◽

I Putu Edy Arizona ◽

I Nyoman Kusuma Adnyana Mahaputra

Keyword(s):

Corporate Governance ◽

Tax Evasion ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Family Ownership ◽

Manufacturing Companies ◽

Purposive Sampling ◽

Good Corporate Governance ◽

Positive Effect

ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh profitabilitas, kepemilikan keluarga dan good corporate governance terhadap penghindaran pajak dengan berfokus pada perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode tahun 2011-2014. Metode sampling yang digunakan adalah purposive sampling dengan sampel dari 30 perusahaan selama periode pengamatan 4 tahun berturut-turut sehingga menghasilkan total 120 sampel. Alat analisis yang digunakan dalam penelitian ini adalah analisis regresi linear. Hasil pengujian menunjukkan bahwa laba atas aset sebagai proxy dari profitabilitas berpengaruh positif terhadap penghindaran pajak. Kepemilikan institusional dan proporsi dewan komisaris independen sebagai proxy dari good corporate governance juga menunjukkan pengaruh positif terhadap penghindaran pajak. Kata kunci: profitabilitas, kepemilikan Keluarga, tata kelola perusahaan, penghindaran pajak ABSTRACTThis study aimed to examine the effect of profitability, family ownership and good corporate governance on tax evasion by focusing on manufacturing companies listed in Indonesia Stock Exchange in the period 2011-2014. The sampling method used was purposive sampling with a sample of 30 companies during the observation period of 4 years in a row so as to produce a total of 120 samples. The analytical tool used in this study is the linear regression analysis. The test results showed that the return on assets as a proxy of a positive effect on the profitability of tax avoidance. Institutional ownership and the proportion of independent board as a proxy of good corporate governance also showed a positive effect on tax evasion.Keywords: profitability, family ownership, corporate governance, tax evasion

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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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