Governance Dalam Perspektif Auditor Internal Dan Pengaruhnya Terhadap Kemungkinan Kebangkrutan Perusahaan

Liquidity ◽  
2018 ◽  
Vol 3 (1) ◽  
pp. 19-26
Author(s):  
Hotman Fredy ◽  
Salis Musta Ani
Keyword(s):  
Corporate Governance ◽  
Panel Data ◽  
Annual Report ◽  
Stock Exchange ◽  
Internal Auditor ◽  
Internal Auditors ◽  
Financial Difficulties ◽  
Corporate Websites ◽  
Good Corporate Governance ◽  
Binary Logit

This study examines the effect of the application of appropriate corporate governance guidelines for the internal auditor to the possibility of companies experiencing financial difficulties. Together with the control variables, ieLeverage, ROA, Quick Ratio, EPS, and Size, conducted testing using Binary Logit with the dependent variable. Panel data of 25 companies listed on the Indonesia Stock Exchange (BEI) for the total of 50 firm year traced through the annual report, IDX websites and corporate websites, as well as ICMD.The results show that Leverage and Size significantly influence the likelihood companies experiencing financial difficulties. However, this study failed to prove that the company's corporate governance affects the possibility of experiencing financial difficulties. Nevertheless, obtained a description of the application of corporate governance as defined by the guidelines of the internal auditors on average 79%. This proves that the internal auditor is also one of the governance that have contributed to the implementation of good corporate governance in the company so that it can be used as representation of the CG with other CG mechanisms.

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

2019 ◽  
Vol 15 (1) ◽  
pp. 34-47 ◽  
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 

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 WHISTLEBLOWING PADA INDUSTRI PERBANKAN DI INDONESIA

SIMAK ◽  
2021 ◽  
Vol 19 (02) ◽  
pp. 328-338
Author(s):  
Ripa Fajarina Laming ◽  
Nur Fadhila Amri
Keyword(s):  
Corporate Governance ◽  
Annual Report ◽  
Banking Industry ◽  
Stock Exchange ◽  
Legal Protection ◽  
Sampling Technique ◽  
Research Data ◽  
Good Corporate Governance ◽  
Negative Effect ◽  
Spss Software

This study aims to analyze the effect of whistleblowing hotline on internal fraud in the banking industry in Indonesia and to further examine whether the whistleblowing hotline can limit fraud. Observations were made over a period of 10 years. The sample in this study was 270 banking companies listed on the Indonesia Stock Exchange (IDX) which were determined through purposive sampling technique. The research data uses the company's annual report for the 2010-2019 period obtained from the Indonesia Stock Exchange (IDX) and Good Corporate Governance data obtained from the company's official website. The analytical method used is linear regression using SPSS software. The results showed that the whistleblowing hotline had a significant negative effect on internal fraud. However, in order for the whistleblowing hotline to run effectively, adequate resources are needed in managing the hotline and definite legal protection for whistleblowers.

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 PENGARUH FAKTOR INTERNAL DAN EKSTERNAL TERHADAP RETURN SAHAM DENGAN MODERASI GOOD CORPORATE GOVERNANCE (GCG)

2020 ◽  
Vol 10 (2) ◽  
pp. 263-277
Author(s):  
Alexander Bagaswara ◽  
Lela Nurlaela Wati
Keyword(s):  
Corporate Governance ◽  
Panel Data ◽  
Interest Rates ◽  
Stock Returns ◽  
Banking Sector ◽  
Annual Report ◽  
Internal Factors ◽  
Good Corporate Governance ◽  
Effectiveness And Efficiency ◽  
Turn Over

ABSTRAKTujuan penelitian ini untuk menganalisis pengaruh faktor eksternal dan internal perusahaan terhadap return saham dengan moderasi Good Corporate Governance (GCG) pada sektor perbankan yang terdaftar di BEI tahun 2014-2018. Penelitian ini menggunakan 20 perusahaan sebagai sampel dari total 42 perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia dan menerbitkan annual report tahun 2014-2018 (100 panel data). Metode analisis yang digunakan adalah metode analasis regresi data panel dengan menggunakan software Eviews. Hasil penelitian menunjukkan bahwa tingkat suku bunga dan kurs (faktor eksternal), aktivitas, dan mekanisme GCG (faktor internal) berpengaruh signifikan terhadap retrun saham. Namun, inflasi dan profitabilitas tidak berpengaruh terhadap return saham. Begitu pula dengan GCG yang diproksi oleh dewan komisaris independen tidak mampu memperkuat pengaruh Profitabilitas dan Aktivitas terhadap return saham. Implikasi dari hasil penelitian ini, manajemen agar terus meningkatkan efektifitas dan efisiensi agar kinerja perbankan terus meningkat karena akan berdampak terhadap harga dan return saham. Bagi investor, agar memperhatikan rasio Total Asset Turn Over untuk menilai tingkat efektifitas dan efisiensi perbankan sebelum menginvestasikan dana di perusahaan juga melihat mekanisme Corporate Governance di perbankan. Investor juga harus memperhatikan nilai kurs dan tingkat suku bunga saat mau menginvestasikan dananya di perbankan karena berdampak terhadap return saham. Kata Kunci: Return Saham, Kinerja Keuangan, GCG, Inflasi, Kurs, Tingkat Bunga. ABSTRACTThe purpose of this study is to analyze the influence of external and internal factors on stock returns moderated by Good Corporate Governance (GCG) in the banking sector listed on the IDX in 2014-2018. This study uses 20 companies as a sample of a total of 42 banking sector companies listed on the Indonesia Stock Exchange and publishes the 2014-2018 annual report (100 panel data). The analytical method used is the panel data regression analysis method using Eviews software. The results showed that the interest rate and exchange rate (external factors), activity, and the GCG mechanism (internal factors) had a significant effect on stock retraction. However, inflation and profitability have no effect on stock returns. Likewise, GCG which is proxied by the independent board of commissioners is not able to strengthen the effect of Profitability and Activity on stock returns. The implication of this research is that management should continue to improve effectiveness and efficiency so that banking performance will continue to increase because it will have an impact on stock prices and returns. For investors, to pay attention to the Total Asset Turn Over ratio to assess the level of effectiveness and efficiency of banks before investing funds in the company, also see the mechanism of corporate governance in banking. Investors must also pay attention to exchange rates and interest rates when they want to invest their funds in banks because they have an impact on stock returns.Keywords: Stock Return, Financial Performance, GCG, Inflation, Exchange Rates, Interest Rates.

scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE, KUALITAS AUDIT DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris Perusahaan Properti dan Real Estate listing di Bursa Efek Indonesia)

2020 ◽  
Vol 13 (1) ◽  
pp. 27-35
Author(s):  
Heni Pujiastuti
Keyword(s):  
Corporate Governance ◽  
Real Estate ◽  
Audit Quality ◽  
Annual Report ◽  
Negative Impact ◽  
Stock Exchange ◽  
Earning Management ◽  
Financial Report ◽  
Good Corporate Governance

This study aims to examine the effect of good corporate governance, audit quality, and size company against earning management. Data used in this study is annual report and audited financial report from each company, published through website www.idx.co.id. The sample used in this study are property and real estate companies listed in Indonesian Stock Exchange (IDX) during 2013 up to 2015 resulted 96 observations. The Study shows that audit quality has the significant and negative impact toward earning management. While independent commissioner, institutional shares, managerial shares and size company haven’t significant effect toward earning management.

scholarly journals ANALISIS PENGARUH VOLUME PERDAGANGAN SAHAM TERHADAP RETURN SAHAM PADA PERUSAHAAN PERAIH PENGHARGAAN ANNUAL REPORTING AWARD (ARA)TAHUN 2014

2016 ◽  
Vol 1 (01) ◽  
Author(s):  
Hamdan Firmansyah ◽  
Sri Hadijono
Keyword(s):  
Corporate Governance ◽  
Stock Returns ◽  
Trading Volume ◽  
Stock Return ◽  
Annual Report ◽  
Stock Exchange ◽  
Stock Trading ◽  
Good Corporate Governance ◽  
Award Winning ◽  
Before And After

Participation in the Annual Report Award 2014 is a manifestation of Good Corporate Governance and can be a means for companies to obtain input from various sources on how well the annual report and at the same time strengthen the company's presence in the industrial communities. The purpose of this study was to determine the effect of the volume of stock trading on stock return on the award-winning Annual Report Award (ARA) companies in 2014. It also determined empirically whether there were differences in the volume of stock trading and stock returns before and after the announcement of the Annual Report Award ( ARA) in 2014. The approach and type of this research was quantitative descriptive. The population in this study were the companies that became the winner of the award Annual Report Award (ARA) year 2014. The sample was the company went public listed on the Indonesia Stock Exchange (BEI) award recipient Annual Report Award (ARA) in 2014, as many as 11 companies. Data used by the author was secondary data, where the data was taken in the form of the annual closing price of those companies. As the announcement of ARA held on October 16, 2014, the period of this study conducted over 10 days, five days before the announcement (D - 5), and 5 days after the announcement (D + 5). The results showed that the t test for variable stock trading volume on stock returns had t count of -1.229 with a significant level of 0.222 where the sig value is greater than 0.05 (0.222> 0.05), it can be concluded that there is no significant effect on the correlation between the volume of stock trading on stock returns of the companies. The average mean trading volume of shares of the companies prior to the announcement was 0.0003782 compared to 0.0003703, after the announcement. It showed a decreasing of 0.00000795. It can be concluded that there were differences in the volume of stock trading company's award-winning Annual Report Award (ARA) in 2014 before and after the date announcement. The average stock return prior to the announcement was 0.0006284 and the average stock return after the announcement was 0.0044502. It increased by 0.0038218. It was concluded that there were no differences in stock returns of ARA award-winning companies in 2014 before and after the date of announcementKeywords: Good Corporate Governance, Annual Report Award, the volume of stock trading, stock returns

scholarly journals The Influence of Good Corporate Governance and Corporate Social Responsibility on the Value of Banking Companies Listed on the Indonesia Stock Exchange

2021 ◽  
Vol 22 (1) ◽  
pp. 1-8
Author(s):  
Anhar Firdaus Firdaus ◽  
Fazli Syam BZ ◽  
Yossi Diantimala Diantimala ◽  
Syawal Harianto Harianto
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Panel Data ◽  
Social Responsibility ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
Unbalanced Panel Data

This reasearch purpose to examine the Good Corporate Governance and Corporate Social Responsibility both simultaneously and partially to Firm Value on Indonesian Banks in the period of 2011-2015. The methode of analysis used in this reasearch is path analysis for hypotesting test and SPSS for classic assumption test. The type used in this reasearch is study are causality, using purposive sampling method and unbalanced panel data. The object of this reasearch consists of 11 banks with 38 observational data. The results show that (1) Good Corporate Governance and Corporate Social Responsibility simultaneously no influence to firm value; (2) Good Corporate Governance has no influence to firm value; (3) Corporate Social Responsibility has no influence to firm value.

scholarly journals The Ability of Good Corporate Governance in Moderating the Effects of Financial Distress on the Velocity of Publication of the Financial Statements

2019 ◽  
Vol 6 (5) ◽  
pp. 80
Author(s):  
Ni Luh Kusumayani ◽  
A.A.G.P Widanaputra ◽  
Dewa Gede Wirama ◽  
I Gusti Ayu Nyoman Budiasih
Keyword(s):  
Corporate Governance ◽  
Empirical Evidence ◽  
Financial Distress ◽  
Stock Exchange ◽  
Financial Statements ◽  
Sampling Techniques ◽  
Financial Difficulties ◽  
Good Corporate Governance ◽  
Speed Up ◽  
Publication Time

The purpose of this study is to obtain empirical evidence about the ability of good corporate governance to moderate the effects of financial distress on the velocity of publication of the financial statements. Based on purposive sampling techniques, the study analyzed 19 companies listed on the Indonesia Stock Exchange, especially those included in the Corporate Governance Perception Index ranking from the year 2013 to 2017 using Moderated Regression Analysis. The results provide empirical evidence that GCG moderates the effect of financial distress on the velocity of publication of the financial statements. This shows that the application of good corporate governance is able to speed up the publication time of the financial statements from the companies that are experiencing financial difficulties.

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