scholarly journals Pengaruh Corporate Governance terhadap Kinerja Pasar Emiten yang terdaftar di Indeks Saham Syariah Indonesia

2020 ◽  
Vol 5 (2) ◽  
pp. 145-154
Author(s):  
Rizkary Roslianti
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Market Performance ◽  
Secondary Data ◽  
Institutional Ownership ◽  
The Other ◽  
Managerial Ownership ◽  
Tobin’S Q ◽  
Tobin's Q ◽  
Significance Level

Corporate governance is one of the important aspects for the company. The application of proper corporate governance will affect the company’s value and amrket performance. This study aims to analyze the effect of corporate governance that represented by institutional ownership, independent commissioner and managerial ownership toward market performance that represented by Tobin’s Q. This study used a quantitative approach using secondary data (annual finance report)companies listed on Indeks Saham Syariah Indonesia years 2016- 2018. This study used a significance level of 5%. Based on the regression analysis results, it indicates that institutional ownership and managerial ownership do not have significant effect on Tobin’s Q. On the other hand, indpendent commissioner has significant effect to the Tobin’s Q. Simultaneously, institutional ownership, independent commissioner and managerial ownership have significant effect to Tobin’s Q.

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 Pengungkapan Corporate Social Responsibility Pada Nilai Perusahaan Dengan Good Corporate Governance Sebagai Pemoderasi

2019 ◽  
pp. 1299
Author(s):  
Ayu Nikita Vira ◽  
Made Gede Wirakusuma
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Tobin’S Q ◽  
Tobin's Q ◽  
Good Corporate Governance ◽  
Corporate Social

Salah satu hal yang dapat mendorong perusahaan mengungkapkan CSR dengan baik adalah Good Corporate Governance yang di terapkan pada perusahaan tersebut. Tujuan penelitian ini adalah untuk mengetahui pengaruh pengungkapan CSR pada nilai perusahaan serta pengaruh GCG sebagai pemoderasi didukung dengan inkosistensi hasil penelitian terdahulu. Sampel dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di BEI tahun 2013-2017 sejumlah 33 perusahaan, CSR dihitung menggunakan CSRDI GRI G4, Tobin’s Q untuk mengukur nilai perusahaan dan proksi GCG diperoleh dengan menentukan skor tertinggi menggunakan metode analisis faktor. Teknik analisis data penelitian ini menggunakan Moderated  Regression Analysis. Simpulan dari hasil penelitian ini adalah pengungkapan CSR berpengaruh negatif pada nilai perusahaan, serta praktik GCG dapat memperkuat pengaruh dari pengungkapan CSR pada Nilai Perusahaan pada perusahaan pertambangan yang terdaftar di BEI pada periode 2013-2017.   Kata Kunci: CSR, nilai perusahaan, GCG

PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA DAN DAMPAKNYA TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

2018 ◽  
Vol 16 (1) ◽  
pp. 42 ◽  
Author(s):  
Movie Rahmatika Suryani
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Financial Performance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Earning Management ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Ownership Effect

The main objective of this research is to demonstrate empirically the effect of corporate governance mechanism, such as : board independent, audit committee, institutional ownership, and managerial ownership on the earning management. This research also to demonstrate empirically the effect of earning management on the financial performance in the manufacturing companies listed in Indonesia Stock Exchange (IDX). Samples were taken from the financial statements and annual report companies listed in Indonesia Stock Exchange (IDX) in 2011-2013. The sample was selected using sensus sampling method and acquired 206 companies. Using SPSS version 18 with the method of multiple regression analysis and simple regression analysis with a significance level of 5% specified. The results of this study show that (1) board independent has no effect on earning management, (2) audit committee has no effect on earning management, (3) institutional ownership effect on earning management, (4) managerial ownership effect on earning management, (5) on earning management effect on financial performance measured by ROA and ROE

scholarly journals Earning Per Share, Return on Asset Serta Dampaknya atas Tobin's Q di Perusahaan Sektor Industri Manufaktur Tahun 2017

2020 ◽  
Vol 5 (1) ◽  
pp. 93-104
Author(s):  
Verliani Dasmaran ◽  
Tri Yulaeli
Keyword(s):  
Regression Analysis ◽  
Analytical Method ◽  
Sampling Method ◽  
Secondary Data ◽  
Tobin’S Q ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Tobin's Q ◽  
Research Results ◽  
Purposive Sampling

This study aims to determine the effect of Earning Per Share and Return On Assets in sectors of manufacturing companies in the period 2017. This study is classified as a causative study. The research sample was determined using the purposive sampling method to obtain 37 sample companies. The type of data used is secondary data obtained from www.idx.co.id. The analytical method used is a moderated regression analysis (MRA). Based on the research results shows that EPS and ROA variables together have a significant effect on Tobin, s Q. Adjust R Square value of 0.590 so it can be interpreted that the magnitude of the contribution of Earning Per Share and Return On Asset variables to Tobin's Q in 2017 manufacturing companies in various industries is 59% while the remaining 41% is determined by several other factors beyond the Earning Per Share and Return On Asset variables.

scholarly journals THE EFFECT OF PROFITABILITY AND GOOD CORPORATE GOVERNANCE ON EARNINGS QUALITY

2020 ◽  
Vol 25 (1) ◽  
pp. 13-27
Author(s):  
Rani Aprilian ◽  
Kiagus Andi ◽  
Yunia Amelia
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Good Corporate Governance

This study aims to examine the effect of profitability and good corporate governance on earnings quality in food and beverage companies listed on Indonesia Stock Exchange (IDX) 2015-2018 period. Profitability is calculated using Return on Assets (ROA). The proxy of Good Corporate Governance are institutional ownership, managerial ownership, audit committee, and independent commissioner. The dependent variable in this study is earnings quality measured by discretionary accrual using Modified Jones Model to detect earning management. This study used secondary data from the official website of Indonesian Stock Exchange (www.idx.co.id) and the sampling method in this study uses purposive sampling method. The data analysis in this study using multiple linear regression analysis. The results of this study indicate that profitability and audit committee have a positive effect on earnings quality, while the independent commissioner has a negative effect on earnings quality. Other independent variables i.e. institutional ownership and managerial ownership have no significant effect on earnings quality

scholarly journals Peran Kinerja Keuangan dalam Memoderasi Good Corporate Governance Terhadap Nilai Perusahaan Pada Sektor Perbankan Yang Terdaftar di Bursa Efek Indonesia

2019 ◽  
Vol 2 (2) ◽  
pp. 91-108
Author(s):  
I Gusti Ayu Gita KW
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Tobin’S Q ◽  
Tobin's Q ◽  
Good Corporate Governance

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh good corporate governance terhadap nilai perusahaan, serta untuk mengetahui apakah kinerja keuangan mempengaruhi hubungan antara good corporate governance terhadap nilai perusahaan. Kinerja keuangan diukur menggunakan loan to deposit ratio. Nilai perusahaan diproksikan dengan Tobin’s Q. Ukuran perusahaan dan reputasi bank sebagai variabel kontrol. Penelitian ini dilakukan pada perusahaan sektor perbankan yang listing di Bursa Efek Indonesia. Jumlah sampel yang digunakan sebanyak 167 sampel selama tahun pengamatan 2015-2018. Teknik analis data yang digunakan yaitu uji Moderated Regression Analysis. Berdasarkan hasil penelitian menunjukkan bahwa good corporate governance (yang diproksikan dengan kepemilikan institusional, kepemilikan manajerial dan komisaris independen) sebelum dan sesudah dimoderasi oleh loan to deposit ratio tidak berpengaruh signifikan terhadap nilai perusahaan. Hanya ukuran perusahaan dan reputasi bank yang dapat berpengaruh positif terhaadap nilai perusahaan.

scholarly journals PENGARUH CORPORATE GOVERNANCE TERHADAP RESTATEMENT LAPORAN KEUANGAN

2019 ◽  
Vol 24 (1) ◽  
pp. 76-88
Author(s):  
Sari Indah Oktanti Sembiring ◽  
Mega Metalia
Keyword(s):  
Corporate Governance ◽  
Error Correction ◽  
Audit Committee ◽  
Institutional Ownership ◽  
The Other ◽  
Managerial Ownership ◽  
Accounting Standard ◽  
Financial Report ◽  
Financial Restatement ◽  
Independent Variable

Using independent variable institutional ownership, managerial ownership, independent commissioner, audit committee, and BIG4, this research wanted to see the influence of corporate governance to financial restatement. By using sample of financial report from 2015 until 2017, this research found that institutional ownership is significant but unaccordance with the analyzed hypothesis. And the other independent variable is not significant with financial restatement. This founding may happened because the sample used in this research was not separated between the restated company because of error correction and because of the changes in accounting method that happened because the changes in accounting standard.

scholarly journals PENGARUH CORPORATE GOVERNANCE, LIKUIDITAS DAN KINERJA KEUANGAN TERHADAP NILAI PASAR PERUSAHAAN (Studi Empiris Emiten Yang Mendapat GCG award IICD Tahun 2010-2012)

2018 ◽  
Vol 11 (1) ◽  
pp. 091 ◽  
Author(s):  
Faisal Riza
Keyword(s):  
Corporate Governance ◽  
Secondary Data ◽  
Market Value ◽  
Total Sample ◽  
Listed Companies ◽  
Linear Regression Method ◽  
Tobin’S Q ◽  
Tobin's Q ◽  
Return On Equity ◽  
Financial Ratio

This research aims to determine the influence of corporate governance, liquidity and financial performance of the company's market value. The population in this research are listed companies Indonesian stock exchanges that getting GCG award from IICD about 2010 to 2012. Total sample of 50 listed companies with the observations made during the three years, which is from 2010 to 2012 the data sample of 133. The data used are secondary data, which derived of the book Indonesian Capital Market Directory (ICMD) until 2012 for financial ratio analysis and active listed companies listed in IDX that is determined through purposive sampling. Data analysis was performed with the classical assumption and hypothesis testing with multiple linear regression method. The results of this research indicated that the corporate governance index (CGI), current ratio (CR), debt to equity ratio (DER) and return on investment (ROI) have no significant impact on the market value (Tobin's Q) listed companies and otherwise return on equity (ROE ) significantly affects the market value (Tobin's Q).

scholarly journals The Effect of Corporate Governance on Earnings Management with Capital Structure as Intervening Variable

2020 ◽  
Vol 1 (2) ◽  
pp. 090-106
Author(s):  
Nur Meida Audina
Keyword(s):  
Corporate Governance ◽  
Capital Structure ◽  
Earnings Management ◽  
Financial Services ◽  
Commercial Banks ◽  
Quantitative Research ◽  
Audit Committee ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Managerial Ownership

The purpose of this study is to determine the effect of corporate governance on earnings management with capital structure as an intervening variable in Islamic commercial banks registered in the Financial Services Authority (OJK) for the 2014-2018 period. This research uses quantitative research by using multiple linear regression and path analysis as data analysis. This study uses secondary data in the form of panel data on Islamic commercial banks registered with the Financial Services Authority (OJK) for the 2014-2018 period. The data that has been obtained is then analyzed using SPSS 23 devices. The population in this study are all Islamic commercial banks registered at the Financial Services Authority (OJK) during the 2014-2018 period. The sampling method is done by purposive sampling that is by using several criteria to obtain 12 Islamic banks that are used as research samples. The results of this study indicate that managerial ownership, institutional ownership and audit committee have no effect on earnings management. Managerial ownership, institutional ownership, and audit committee do not affect the capital structure. Capital structure cannot mediate the relationship between managerial ownership, institutional ownership and earnings management.

scholarly journals Does Corporate Governance Increase Related Party Transaction Disclosure In Indonesia?

2021 ◽  
Vol 4 (1) ◽  
pp. 1
Author(s):  
Amrie Firmansyah ◽  
Pria Aji Pamungkas ◽  
Fardan Ma’ruf Zainuddin
Keyword(s):  
Corporate Governance ◽  
Financial Services ◽  
Audit Committee ◽  
Stock Exchange ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Total Sample ◽  
Listed Companies ◽  
Managerial Ownership ◽  
Related Party Transaction

The purpose of this study is to examine the effect of corporate governance (audit committee, institutional ownership, managerial ownership, and independent commissioners) on Related Party Transaction Disclosure. The data employed in this study is secondary data, financial statements from manufacturing sector companies listed on the Indonesia Stock Exchange from 2016 up to 2019. Based on the purposive sampling conducted, companies that meet the criteria in this study are 40 companies, so that the total sample is 160 observations. This study uses panel data regression analysis. This study finds that the independent commissioner has a positive effect on Related Party Transaction Disclosure. Meanwhile, the audit committee, managerial ownership, and institutional ownership do not affect Related Party Transaction Disclosure. This research indicates that the Indonesian Financial Services Authority (OJK) should supervise and tighten the rules for Indonesia listed companies, especially regarding the audit committee's or independent commissioner's requirements in listed companies.

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