scholarly journals THE EFFECT OF GOOD CORPORATE GOVERNANCE AND TAX PLANNING ON COMPANY VALUE

2018 ◽  
Vol 1 (3) ◽  
pp. 234
Author(s):  
Angga Hidayat ◽  
Nike Yuliah
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Firm Value ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Tax Planning ◽  
Manufacturing Companies ◽  
Company Value ◽  
Good Corporate Governance

This study aims to analyze the influence of Good Corporate Governance and tax planning on corporate value. This research is a type of quantitative research. The type of data used is secondary data obtained from www.idx.co.id and the company's website. The analytical method used is multiple regression analysis using SPSS version 22 software. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange during the period 2013-2017. While the sample of this study was determined by purposive sampling method to obtain a total of 105 data that could be processed.Based on the results of good corporate governance regression analysis which is represented by institusional ownership proxy has a significant effect on firm value and tax planning has a significant effect on firm value.

Pengaruh Kinerja Keuangan dan Good Corporate Governance (GCG) Terhadap Nilai Perusahaan

MBIA ◽  
2019 ◽  
Vol 17 (2) ◽  
pp. 1-10
Author(s):  
Rolia Wahasusmiah
Keyword(s):  
Corporate Governance ◽  
Firm Value ◽  
Sampling Method ◽  
Total Population ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Positive Influence ◽  
Manufacturing Companies ◽  
Good Corporate Governance

This study aims to determine the effect of financial performance and good corporate governance (GCG) on the value of companies in manufacturing companies listed on the stock exchange Indonesia. The type of data used is secondary data in the form of annual report 2016. Population used in this study are all companies listed on the Indonesia Stock Exchange (BEI). This research uses purposive sampling method with total population of 144 companies and sample of 31 companies. The results show that simultaneously ROA, OPM, NPM, KM, and KI have a positive influence on firm value. While partially ROA  have a positive influence on firm value. While OPM, NPM, KM, and KI have no positive influence on firm value).

scholarly journals Pengaruh Kinerja Lingkungan, Good Corporate Governance, dan Kepemilikan Asing Terhadap Nilai Perusahaan Manufaktur

2019 ◽  
Vol 29 (2) ◽  
pp. 485
Author(s):  
Ni Luh Dina Rahayu ◽  
Made Gede Wirakusuma
Keyword(s):  
Corporate Governance ◽  
Environmental Performance ◽  
Firm Value ◽  
Stock Exchange ◽  
Foreign Ownership ◽  
Manufacturing Companies ◽  
Company Value ◽  
Good Corporate Governance ◽  
Analysis Technique ◽  
Positive Effect

The purpose of this study was to determine the effect of environmental performance (PROPER rating), GCG mechanism, and foreign ownership on company value. The sample in this study is a manufacturing company listed on the Stock Exchange in 2013-2017 with a total of 34 companies, environmental performance seen from the PROPER rating achieved by the company, Tobin’s Q to measure corporate value and proxy for GCG obtained using factor analysis. The data analysis technique of this study uses multiple linear analysis. Based on the results of the analysis it was found that environmental performance and foreign ownership had a positive effect on firm value. This indicates that the higher the percentage of foreign ownership and PROPER ratings obtained by manufacturing companies, the higher the value of the company. The mechanism of Good Corporate Governance is stated to have no effect on the value of the company. Keywords : Environmental Performance; Company Value; Good Corporate Governanc; Foreign Ownership.

scholarly journals The Impact of Good Corporate Governance Implementation on Firm Value

2020 ◽  
Vol 4 (4) ◽  
pp. 553
Author(s):  
Juendiny Chrisna Ekasari ◽  
Yefta Andi Kus Noegroho
Keyword(s):  
Corporate Governance ◽  
Firm Value ◽  
Good Governance ◽  
Stock Exchange ◽  
Secondary Data ◽  
Return On Equity ◽  
Company Value ◽  
Good Corporate Governance ◽  
Relationship Of ◽  
The Impact

Many banking companies that offer shares on the Indonesia Stock Exchange, so it is very important for banking companies to pay attention to the value of their companies. This study aims to analyze the effect of the implementation of Good Corporate Governance on firm value through the existence of profitability. This study used a quantitative approach and secondary data collection, by testing the causal relationship of measurable research variables, namely examining the effect of GCG on firm value and profitability and positioning the profitability variable as an intervening variable. This study found that the direct relationship between GCG and profitability to firm value has an influence. Whereas, the results of this study also indicate the ineffective use of the proxied profitability of Return on Equity (ROE) as an intervening variable in the effect of GCG on firm value. This means that in banking companies listed on the IDX for the 2017-2019 period, GCG does not have an indirect effect on company value through profitability. Based on the results, if bank management pays more attention to the application of the principles of good governance (GCG), it will have an impact on increasing firm value.

scholarly journals PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, UKURAN DEWAN KOMISARIS, DAN LEVERAGE TERHADAP LUAS PENGUNGKAPAN GOOD CORPORATE GOVERNANCE (Studi Empiris Perusahaan Manufaktur di BEI Tahun 2008–2012)

2014 ◽  
Vol 5 (1) ◽  
pp. 116
Author(s):  
Nailun Ahmad Ridho ◽  
Dwi Sulistiani
Keyword(s):  
Corporate Governance ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Governance Mechanism ◽  
Manufacturing Companies ◽  
Board Size ◽  
Independent Variables ◽  
Good Corporate Governance ◽  
Governance Disclosure

<span><strong>Title: [The Effect of Company Size, Profitability, Commissioner Board Size and Leverage on Widespread Disclosure of Good Corporate Governance: Empirical Study on Manufacturing Companies are Listed in IDX among Year 2008-2012]</strong><br /><br />Corporate Governance is sets of rules that affect management to create a <span>strong system and firm structure. This study was conducted to analyze the <span>factors that affect the wider corporate governance disclosure in annual report <span>on manufacturing companies in Indonesia Stock Exchange (IDX). This research is descriptive quantitative research. The data used are secondary data <span>companies that listed on the Stock Exchange from the period 2008 to 2012. <span>Factors tested in this research were firm size, profitability, board size, and <span>leverage. Sampling methods used in this research was purposive sampling. <span>The analysis technique is used multiple linear analysis methods for Hypothesis testing. The results of this study indicate that partially independent variables that significantly influence the broad disclosure of corporate governance is the profitability and leverage. Profitability variables have a significant effect because the companies with high profit companies have a responsibility to disclose more information even as the number of interested stakeholders. While the leverage effect is also significant because the company with high <span>leverage levels will disclose more information to creditor’s necessity with the <span>result that reduces the supervision’s cost. Whereas no effect was variable firm <span>size and board size. The variable size of the company does not have a signifi<span>cant effect because the large-sized companies are more likely to have greater <span>agency problems anyway, so it needs more stringent good corporate governance mechanism, especially in manufacturing companies with different levels of difficulty with other types of companies. While the board size variable is <span>also not significant because the number of commissioners would effect to then <span>many entries received by directors and will effect the decision of the board of <span>directors. Independent variables can explain the widespread influence of corporate governance disclosure by 33.2% while the remaining 66.8% can be <span>explained by factors beyond research.</span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><br /></span>

scholarly journals PENGARUH DEWAN KOMISARIS INDEPENDEN TERHADAP NILAI PERUSAHAAN SUB SEKTOR PERKEBUNAN YANG TERDAFTAR DI BEI

2021 ◽  
Vol 4 (2) ◽  
pp. 96-106
Author(s):  
Iroh Rahmawati
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Firm Value ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Share Price ◽  
Simple Linear Regression ◽  
Company Value ◽  
Good Corporate Governance ◽  
Normality Test

Good corporate governance can signal the existence of harmonious interests between all stakeholders, thereby reducing conflict. In addition, company management can also achieve company goals, namely increasing company value. Firm value is the shareholder's perception of the company's success in managing its resources, which is reflected in the company's share price. This study aims to determine the effect of the independent board of commissioners on the company value of the plantatio sub-sector listed on the IDX. The population in this study were plantation sector companies listed on the Indonesia Stock Exchange in 2017-2018. Sampling was done by using purposive sampling, the sample used which met the standards is as many as 8 companies. The analysis used is a simple linear regression analysis by performing the classic assumption test, namely, normality test, multicollinearity, and autocorrelation. The results showed that the independent board of commissioners had an effect on firm value.  

scholarly journals Peran Profitabilitas dan Good Corporate Governance dalam Memediasi Pengaruh Struktur Modal Terhadap Nilai Perusahaan

2021 ◽  
Vol 2 (1) ◽  
pp. 61-76
Author(s):  
Imam Mujahidin ◽  
Luhgiatno Luhgiatno ◽  
Eman Sukanto
Keyword(s):  
Corporate Governance ◽  
Capital Structure ◽  
Firm Value ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Single Test ◽  
Company Value ◽  
Good Corporate Governance ◽  
Food And Beverage ◽  
The Relationship

This study is about the value of the food and beverage sector manufacturing companies in the Indonesia Stock Exchange from 2013 to 2016. The objective is to analyze the effect of Profitability and Good Corporate Governance in mediating the effect of capital structure on firm value. Methods of data analysis using multiple regression and single test to test the hypothesis. The population in this research are food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2018. The sample in this study was selected through purposive sampling, so that a sample of 42 companies was obtained. The result of this research is that capital structure has a negative and significant effect on profitability. Capital structure has a positive and significant effect on Good Corporate Governance (GCG). Capital structure has a positive and significant effect on Firm Value. Profitability has a positive and significant effect on Firm Value. Good Corporate Governance (GCG) has a positive and insignificant effect on Company Value. Profitability cannot mediate the relationship between capital structure and firm value. Good Corporate Governance (GCG) cannot mediate the relationship between capital structure and firm value.

scholarly journals The Effect of Total Asset Turnover and Profitability on Firm value with Good Corporate Governance as Moderating Variable in Food and Beverage Subsector Manufacturing Companies Listed on the IDX 2010-2019

2021 ◽  
Vol 8 (8) ◽  
pp. 559-567
Author(s):  
Isnartik Bama ◽  
Azhar Maksum ◽  
Abdhy Aulia Adnans
Keyword(s):  
Corporate Governance ◽  
Stock Prices ◽  
Firm Value ◽  
Stock Exchange ◽  
Secondary Data ◽  
Total Asset ◽  
Manufacturing Companies ◽  
Good Corporate Governance ◽  
Food And Beverage ◽  
Asset Turnover

The success rate of the company is often associated with stock prices. High stock prices will impact increasing the value of the company and increasing market confidence. This study aims to analyze the effect of total asset turnover and profitability on firm value in food and beverage companies listed on the Indonesia Stock Exchange for the 2010-2019 period. This study will also examine the good corporate governance variable used as a moderating variable in the research model. The population is food and beverage companies listed on the Indonesia Stock Exchange for 2010 – 2019. From this population, 26 selected companies became the research sample, as many as 14 companies. Moreover, the number of observations used were 140 observations. The data type used is secondary data and the data analysis technique used in Panel Data Regression Analysis and Interaction Moderating Test with the help of EViews10 software. The results of this study indicate that the alpha 5% profitability has a positive and significant influence on firm value. Meanwhile, total asset turnover has a positive but not significant effect on firm value. This study also indicates that good corporate governance can strengthen the influence of profitability on firm value. However, good corporate governance cannot moderate the effect of total asset turnover on firm value. Keywords: total asset turnover, profitability, firm value and good corporate governance.

scholarly journals The Effect of Good Corporate Governance and Political Connection on Value Firm

2020 ◽  
Vol 23 (3) ◽  
pp. 333
Author(s):  
Agus Bandiyono
Keyword(s):  
Corporate Governance ◽  
Firm Value ◽  
Stock Exchange ◽  
Secondary Data ◽  
Political Connections ◽  
Political Connection ◽  
Manufacturing Companies ◽  
Panel Data Estimation ◽  
Good Corporate Governance ◽  
Data Estimation

This study aims to determine the effect of applying good corporate governance and political connections to firm value. The data of this study are secondary data of manufacturing companies listed on the Indonesia Stock Exchange in 2014-2016. Data were analyzed using panel data estimation. The results of this study indicate that partial corporate governance has a positive and significant effect on firm value, political connection variables have a positive and significant effect on firm value and together corporate governance and political connections have a positive and significant effect on firm value. 

scholarly journals 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)

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.

scholarly journals DETERMINANT MODEL OF COMPANY VALUE IN THE PROPERTY AND INFRASTRUCTURE SECTOR

2021 ◽  
Vol 1 (2) ◽  
pp. 175-188
Author(s):  
Rezki Zurriah ◽  
Baihaqi Ammy ◽  
Ronni Parlindungan
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Panel Data ◽  
Secondary Data ◽  
Sampling Technique ◽  
Company Size ◽  
Analysis Tool ◽  
Company Value ◽  
Good Corporate Governance ◽  
Debt Policy

The purpose of this study is to find out and test the effect of good corporate governance, company size, dividend policy, debt policy and profitability on the value of companies in the property and infrastructure sectors in 2008-2017 listed securities in Indonesia. This study is a causal study using secondary data. The population in the study amounted to 63 property and infrastructure companies registered with the IDX for the period 2008-2017. The sampling technique used in this study is purposive sampling where the entire population of 35 companies is used as data in this study. The analysis tool used in this study used regression analysis of panel data.

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