scholarly journals Analisis Faktor-Faktor yang Mempengaruhi Kinerja Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2015-2018

2021 ◽  
Vol 5 (1) ◽  
pp. 209
Author(s):  
Irwan Abdi Nugroho ◽  
Kartika Hendra Ts ◽  
Suhendro Suhendro
Keyword(s):  
Corporate Governance ◽  
Firm Size ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Capital Adequacy ◽  
Financial Reports ◽  
Good Corporate Governance ◽  
Analysis Technique

This study aims to determine, test and analyze Liquidity, Capital Adequacy, Firm Size, Good Corporate Governance and Profitability of banking companies in Indonesia that are listed on the Indonesia Stock Exchange (BEI), the quarterly financial reports of 29 banking companies for the 2015-2018 period. This research is a quantitative research. The population in this study are banking companies listed on the Indonesia Stock Exchange (BEI). The sample in this study was taken using a purposive sampling method that met the sample criteria desired by the researcher. The data used in this study were in the form of documentation. The data analysis technique used in this research is multiple linear regression analysis and classical assumption test. Based on these results, what is done shows that Liquidity, Capital Adequacy, Firm Size and Good Corporate Governance affect the profitability of banking companies.

scholarly journals Pengaruh Komponen Risk Based Bank Rating Pada Nilai Perusahaan Perbankan

2019 ◽  
Vol 29 (2) ◽  
pp. 883
Author(s):  
Ketut Krisna Savitri ◽  
I Wayan Ramantha
Keyword(s):  
Corporate Governance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Capital Adequacy ◽  
Return On Assets ◽  
Good Corporate Governance ◽  
Capital Adequacy Ratio ◽  
Negative Effect

This study aims to empirically examine the effect of the risk-based bank rating component as measured by non-performing loans, loan to deposit ratio, good corporate governance, return on assets and capital adequacy ratio on the value of banking companies listed on the Indonesia Stock Exchange (BEI) Year 2013-2017. The research sample was selected using the nonprobability sampling method with a purposive sampling technique and obtained as many as 6 banking companies, so that the number of observations with a study period of 5 years was 30 observations. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that non-performing loans and loan to deposit ratios have a negative effect on the value of banking companies. Return on assets and capital adequacy ratio have a positive effect on the value of banking companies and good corporate governance does not affect the value of banking companies. Keywords : Risk Based Bank Rating;  Company Value; Banking.

scholarly journals Pengaruh Good Corporate Governance Dan Firm Size Terhadap Profitabilitas (Studi Empiris Pada Perusahaan Non Keuangan Indeks LQ 45 Yang Terdaftar Di BEI Tahun 2013-2017)

2019 ◽  
Vol 3 (2) ◽  
pp. 79-101
Author(s):  
Faisal Suroto ◽  
Iwan Setiadi
Keyword(s):  
Corporate Governance ◽  
Firm Size ◽  
Audit Quality ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis ◽  
Managerial Ownership ◽  
Good Corporate Governance

This study aims to determine the effect of Good Corporate Governance on profitability and company size. Good corporate governance in this study is proxied by independent board of commissioners, managerial ownership, institutional ownership, audit quality and Firm Size. Company profitability is measured by Return on Equity (ROE). This type of research is quantitative with a descriptive approach. The population in this study is the LQ45 non-financial company listed on the Indonesia Stock Exchange in 2013-2017. The sample selection technique is using purposive sampling. The type of data used is student data. The data analysis technique in this study used multiple linear regression analysis. The results of this study indicate that simultaneous independent commissioner variables, managerial ownership, institutional ownership, audit quality and firm size have a significant effect on profitability. partially independent board of commissioner variables have a significant negative effect on priofitability. Managerial ownership does not have a significant effect on profitability. Institutional ownership has a significant positive effect on profitability. Audit quality does not have a significant effect on profitability, Firm size does not have a significant effect on profitability.

scholarly journals Pengaruh Budaya Organisasi dan Good Corporate Governance terhadap Kinerja Karyawan di RSUD K.H. Daud Arif Kuala Tungkal Jambi

2020 ◽  
Vol 11 (2) ◽  
pp. 71
Author(s):  
Azizah Azizah ◽  
Muhammad Emil
Keyword(s):  
Corporate Governance ◽  
Organizational Culture ◽  
Quantitative Research ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Cultural Variables ◽  
Good Corporate Governance ◽  
Analysis Technique ◽  
Calculation Results

specific and detailed objectives of this study are another way to analyze the partial and simultaneous influence of organizational culture and Good Corporate Governance on employee performance at K.H. Daud Arif Kuala Tungkal Jambi Hospital. The method used is quantitative research with the design of the research used is survey research for descriptive and expansive purposes. The population of 342 employees and the technique of withdrawal of samples on a non probability. The sample in this study was taken 10% of the population, resulting in a sample of 34 employees. The data analysis technique used in this study is multiple linear regression analysis. The results showed that 1) partially obtained calculations and discussions that the cultural variables of the organization (X1) had a significant positive effect on employee performance (Y) where the calculation results showed a t count of 3,349 > t table of 1,697 to H0 rejected and H1 accepted and for good corporate governance variables (X2) shows there is a significant influence on employee performance (Y), obtained calculation t count of 2,067 > t table 1,697 so that H0 is rejected and H1 is accepted , and 2) simultaneously organizational culture (X1) and good corporate governance (X2), a significant impact on employee performance (Y), obtained a calculation of F count of 7,643 > F table 3.30 so that H0 is rejected and H1 is accepted.

The Impact of Financial Distress, Corporate Governance, and Auditor Switching on Audit Delay

2021 ◽  
Vol 6 (2) ◽  
pp. 108-117
Author(s):  
Sylvi Angelia ◽  
Rizal Mawardi
Keyword(s):  
Corporate Governance ◽  
Financial Services ◽  
Financial Distress ◽  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Auditor Switching ◽  
Analysis Technique ◽  
The Impact

Objective – The purpose of this study is to examine the effect between financial distress, corporate governance, auditor switching and audit delay. This research sample using data on a manufacturing company on the Indonesia Stock Exchange. Methodology – The analysis technique used is multiple linear regression analysis technique. Findings– The research finding show that financial distress and the size of the audit committee have a significant effect on audit delay, while the concentration of ownership, managerial ownership, change of directors, and auditor switching has no significant effect on audit delay. Second finding explain that consideration for companies listed on the Indonesia Stock Exchange to pay attention to the timeliness of submitting financial reports and independent auditor reports so as not to get sanctions from the Financial Services Authority. Novelty – Our novelty research using the relationship of Financial Distress, Corporate Governance and Auditor Switching on new research model to Audit Delay. Type of Paper: Empirical JEL Classification: M41, M42 Keywords: Financial Distress, Corporate Governance, Auditor Switching, Audit Delay

Pengaruh Good Corporate Governance Terhadap Peringkat Obligasi

2021 ◽  
Vol 5 (2) ◽  
pp. 109
Author(s):  
Putri Nurmala ◽  
Akhmad Sigit Adiwibowo
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis ◽  
Bond Ratings ◽  
Good Corporate Governance ◽  
Analysis Technique

<em>Bond ratings are a scale of risk of all bonds traded, which indicates how safe a bond is. The security of a bond is indicated by its ability to pay interest and repay the loan principal. The purpose of this study is to find out empirical evidence that good corporate governance has an effect on bond ratings. This study uses secondary data. The population in this study are non-financial companies listed on the IDX in 2014-2018. The research sample was selected using purposive sampling method. After subtraction with several criteria, as many as 20 companies were set as the sample. The analysis technique in this study uses multiple linear regression analysis. The results of this study indicate that institutional ownership and audit committee have a significant effect on bond ratings. Meanwhile, the independent board of commissioners has no significant effect on bond ratings</em>

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 The Effect of CEO Tenure, Capital Intensity, and Firm Size On Tax Avoidance

2021 ◽  
Vol 11 (1) ◽  
pp. 77-86
Author(s):  
Evi Khusnita Ulfa ◽  
Eny Suprapti ◽  
Sri Wahjuni Latifah
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Capital Intensity ◽  
Multiple Linear Regression Analysis ◽  
Ceo Tenure ◽  
Analysis Technique ◽  
Directorate General ◽  
The Government

The aim of this study is to examine the effect of CEO tenure, capital intensity, and firm size on tax avoidance. The sample of this study is 88 companies listed in Indonesia Stock Exchange (IDX) in 2019 were selected through purpose sampling. The data analysis technique used in this study is multiple linear regression analysis.  The results of the analysis show that CEO tenure has a positive effect on tax avoidance. This means that the longer the CEO tenure will lead to an increase in tax avoidance. Capital intensity and firm size have no effect on tax avoidance. This research has a novelty in the form impact of CEO tenure, capital intensity, and firm size on tax avoidance. Furthermore, the practical contribution to the government, especially the Directorate General of Taxes, is that long tenure  of CEO can lead to tax avoidance. The limitation in this study is the number of samples is less representative in representing the population. This is because there are still companies listed on the IDX that not provide information according to the sample criteria.    

scholarly journals The Influence of Good Corporate Governance and Capital Structure on Firm Value: The Mediation Role of Financial Performance

2020 ◽  
Vol 35 (2) ◽  
pp. 230
Author(s):  
Ridwan Nurazi ◽  
Intan Zoraya ◽  
Akram Harmoni Wiardi
Keyword(s):  
Corporate Governance ◽  
Capital Structure ◽  
Financial Performance ◽  
Firm Value ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Company Value ◽  
Good Corporate Governance ◽  
The Impact

<pre>The objective of this study is empirically identify the impacts of Good Corporate Governance and capital structure on firm value with financial performance as intervening variable. We operate quantitative approach within the scope of manufacturing company of metal, chemical, and plastic packaging sector which listed in Indonesia Stock Exchange during the 2017-2018 periods as the population. Samples are chosen by purposive sampling method inwhich the company must report the financial statement in a row, obtained 79 observations. The data analysis technique used is financial ratio analysis to determine the condition of the business financial ratios of the variables studied. Data were analyzed using multiple linear regression analysis. The result shows that corporate governance and capital structure influence the firm value, moreover the use of institutional ownership ratio and capital structure will increase the value of the firm. The result also shows that the impact of Corporate governance and capital structure on the company value are mediated by financial performance. It means that the value of the firm can increase if the company able became an effective monitoring tool.</pre>

scholarly journals Indikator Risk Based Bank Rating, Kinerja Keuangan dan Perusahaan Perbankan

2021 ◽  
Vol 31 (3) ◽  
pp. 782
Author(s):  
Ida Bagus Made Bayu Indrawan ◽  
I Wayan Pradnyanta Wirasedana
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Capital Adequacy ◽  
Good Corporate Governance ◽  
Net Interest Margin ◽  
Analysis Technique ◽  
Capital Adequacy Ratio ◽  
Interest Margin

The research aims to prove empirically the influence of Non-Performing Loans, Loans to Deposit Ratio, Good Corporate Governance, Net Interest Margin, and Capital Adequacy Ratio on financial performance of banking companies listed on the IDX. Agency theory and Productive theory of credit are the theories used in this study. The study population is all Banking Companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018 totaling 45 companies. The research sample of 30 companies with non-probability sampling method with purposive sampling technique. The data analysis technique used is multiple linear regression. The research results obtained by Non Performing Loans are considered negative, Loan to Deposit Ratio and Good Corporate Governance are not approved and are significant, Net Interest Margin and Capital Adequacy Ratio have positive and significant effect on financial performance. Keywords: Non Performing Loan; Loan to Deposit Ratio; Good Corporate Governance; Net Interest Margin; Capital Adequacy Ratio; Financial Performance.

scholarly journals PENENTUAN PENGUNGKAPAN SUSTAINABILITY REPORT DENGAN GRI STANDAR PADA SEKTOR NON KEUANGAN

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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