Determinants of Good Corporate Governance  (Empirical Studies on Companies Listed on The IDX)

The purpose of this study is the role of ownership concentration, firm size, and leverage in influencing good corporate governance. This research design is quantitative. The population used is 45 companies indexed LQ45 on the Indonesia Stock Exchange and with the Purposive Sampling method, obtained 17 companies with 3 years of observation, so the number of samples in this study is 51. The results show that the concentration of ownership, company size, and leverage have a significant effect. The test results show a positive and significant effect on the implementation of corporate governance partially for each variable and simultaneously for all variables.

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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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The effect of corporate governance and firm size on company�s financial performance

The Indonesian Accounting Review ◽

10.14414/tiar.v5i1.491 ◽

2016 ◽

Vol 5 (1) ◽

pp. 63

Author(s):

Richy Sugiono Agus Budiyanto ◽

Gunasti Hudiwinarsih

Keyword(s):

Corporate Governance ◽

Financial Performance ◽

Firm Size ◽

Sampling Method ◽

Stock Exchange ◽

Purposive Sampling ◽

Good Corporate Governance ◽

To Come

The company's financial performance is very important, as one of the ways that can be done by the company's management, to meet the obligations of the parties concerned in achieving the vision and mission of the company. Good Corporate governance is one way to make the company more optimal in achieving the goals of the company. Based on the Corporate Governance Perception Index, some companies are included in the CGPI ratings with the category of very reliable and reliable. This will bring more investors to come so that the companies can develop into bigger investment with funds provided by the investors. As such, the research aims to test the effect of good corporate governance, as measured by CGPI score and firm size on the companys financial performance, con-sisting of profitability, leverage, and liquidity. This research is using purposive sampling method to select all the population, i.e. companies included in the CGPI ratings with the category of very reliable and reliable, and listed in Indonesia Stock Exchange period 2010-2013. There are 59 companies used as the samples in this study. The results of the analysis show that good corporate governance affects profitability and leverage, but it does not affect liquidity. While, firm size affects profitability, leverage, and liquidity

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Pengaruh Good Corporate Governance Terhadap Kualitas Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderasi

Jurnal Kajian Ilmiah ◽

10.31599/jki.v20i3.316 ◽

2020 ◽

Vol 20 (3) ◽

pp. 281-290

Author(s):

Adelina Suryati

Keyword(s):

Corporate Governance ◽

Firm Size ◽

Stock Exchange ◽

Earnings Quality ◽

Company Size ◽

Good Corporate Governance ◽

Corporate Earnings

This study aims to determine the effect of good corporate governance on earnings quality with firm size as a moderating variable. This research was conducted on the Indonesia Stock Exchange by selecting a sample of companies listed in the CGPI index from 2014 to 2018. The results of this study indicate that good corporate governance has a significant effect on earnings quality and firm size has a significant effect on earnings quality, and company size is able to strengthen Good corporate governance on earnings quality, which means that the higher the value of good corporate governance in large companies, the higher the quality of corporate earnings, so company size can strengthen the effect of good corporate governance on earnings quality. Keywords: Earnings Quality, Firm Size, Good Corporate Governance Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh good corporate governance terhadap kualitas laba dengan ukuran perusahaan sebagai variabel moderasi. Penelitian ini dilakukan di Bursa Efek Indonesia dengan memilih sampel perusahaan yang terdaftar dalam indeks CGPI pada tahun 2014 sampai tahun 2018. Hasil penelitian ini menunjukkan bahwa good corporate governance berpengaruh signifikan terhadap kualitas laba dan ukuran perusahaan berpengaruh signifikan terhadap kualitas laba, serta ukuran perusahaan mampu memperkuat good corporate governance terhadap kualitas laba, yang berarti bahwa semakin tinggi nilai good corporate governance pada perusahaan yang berukuran besar maka akan semakin tinggi pula kualitas laba perusahaan, jadi ukuran perusahaan mampu memperkuat pengaruh good corporate governance terhadap kualitas laba. Kata kunci: Good Corporate Governance, Kualitas Laba, Ukuran Perusahaan

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Analisis Good Corporate Governance Dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Pt Bank Riau Kepri

JURNAL PUNDI ◽

10.31575/jp.v2i3.107 ◽

2019 ◽

Vol 3 (1) ◽

Author(s):

Viola Syukrina E Janrosl

Keyword(s):

Corporate Governance ◽

Sampling Method ◽

Sample Selection ◽

Tax Avoidance ◽

Secondary Data ◽

Company Size ◽

Test Results ◽

Corporate Tax ◽

Purposive Sampling ◽

Good Corporate Governance

ABSTRACT This study aims to examine and provide empirical evidence of the influence between GCG and company size on tax avoidance at Bank Riau Kepri. This type of research is classified as causative research. The population in this study is Bank Riau Kepri in 2015-2017. The sample selection with purposive sampling method. The data used in this study is secondary data obtained from www.idx.co.id. Data collection techniques with documentation techniques. The research data was analyzed by multiple regression analysis with SPSS 22. The test results showed that Good corporate governance had a significant effect on tax avoidance. Can be seen the value of GCG which has a significant value of 0.000> 0.05. Company size has a significant effect on tax avoidance. Can be seen significant value 0.00 <0.05. Simultaneously Good corporate governance and company size together have a significant effect on tax avoidance. It can be seen that there is a significant value of 0.000 <0.05. For further research should add other variables that affect corporate tax avoidance including ownership structure and audit committee.Keyword: GCG; Company Size; Tax Avoidance.ABSTRAKPenelitian ini bertujuan untuk menguji dan memberikan bukti empiris pengaruh antara GCG dan ukuran perusahaan terhadap tax avoidance pada Bank Riau Kepri. Jenis penelitian ini digolongkan pada penelitian yang bersifat kausatif. Populasi dalam penelitian ini adalah Bank Riau Kepri. Pemilihan sampel dengan metode purposive sampling. Sampel dalam penelitian ini adalah laporan keuangan Bank Riau Kepri yang diolah bulanan dari tahun 2015-2017. Data yang digunakan dalam penelitian ini berupa data sekunder yang diperoleh dari www.idx.co.id. Teknik pengumpulan data dengan teknik dokumentasi. Data penelitian dianalisa dengan analisis regresi berganda dengan SPSS 22. Hasil pengujian menunjukkan bahwa Good corporate governance berpengaruh signifikan terhadap tax avoidance. Dapat dilihat nilai GCG yang mempunyai nilai signifikan 0.000 > 0,05. Ukuran Perusahaan berpengaruh signifikan terhadap tax avoidance. Dapat dilihat nilai signifikan 0.00 < 0,05. Secara simultan Good corporate governance dan ukuran perusahaan secara bersama-sama berpengaruh signifikan terhadap tax avoidance. Dapat dilihat diperoleh nilai signifikan 0,000 < 0,05. Bagi penelitian selanjutnya hendaknya menambah variabel lain yang mempengaruhi tax avoidance perusahaan diantaranya struktur kepemilikan dan komite audit.Kata Kunci : GCG; Ukuran Perusahaan; Tax Avoidance

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Pengaruh Good Corporate Governance dan Ukuran Perusahaan Pada Manajemen Laba

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v27.i01.p07 ◽

2019 ◽

pp. 173 ◽

Cited By ~ 2

Author(s):

I Made Karma Cahyadi ◽

Made Mertha

Keyword(s):

Corporate Governance ◽

Earnings Management ◽

Stock Exchange ◽

Empirical Studies ◽

Sampling Technique ◽

Research Approach ◽

Company Size ◽

Positive Contribution ◽

Management Actions ◽

Good Corporate Governance

The purpose of this study was to determine the effect of good corporate governance and company size on earnings management in coal mining companies listed on the Indonesia Stock Exchange in 2013 - 2017. The research approach used in this study was a quantitative approach using secondary data. The sampling technique used is non probability sampling with a purposive sampling method. The number of samples used in this study were 40 samples. The analysis technique used is multiple linear regression. Based on the results of the study show that good corporate governance and company size influence earnings management. This research is expected to be able to provide additional empirical studies for further research that examines earnings management and makes a positive contribution to investors and companies in understanding the importance of implementing good corporate governance to reduce earnings management actions. Keywords: Good corporate governance, company size, earnings management.

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

MBIA ◽

10.33557/mbia.v17i2.317 ◽

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).

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Pengaruh Good Corporate Governance dan Budaya Tri Hita Karana Pada Kinerja Bank Perkreditan Rakyat

Jurnal Ilmiah Akuntansi dan Bisnis ◽

10.24843/jiab.2017.v12.i01.p03 ◽

2017 ◽

pp. 17

Author(s):

I Gusti Ayu Made Asri Dwija Putri ◽

I.G.K.A Ulupui ◽

Ni Gusti Putu Wirawati

Keyword(s):

Corporate Governance ◽

Regression Analysis ◽

Sampling Method ◽

Research Result ◽

Economic Problem ◽

Good Corporate Governance ◽

Result Show ◽

The Government ◽

Cultural Effect

The purpose of this study, namely to obtain empirical evidence that the implementation of corporate governance affect the performance of “Bank Perkreditan Rakyat” ( rural banks), and the role of local culture “Tri Hita Karana “to the BPR’s performance. The population is all BPR located in Badung and Denpasar. The samples using purposive sampling method. The data in this study were collected using a questionnaire are distributed directly to the object of research. “BPR” number into the sample in this study was 65 Banks. Data analyzed by model Multiple Regression Analysis. The research result show that the principles of corporate governance and the local cultural effect on the performance of BPR in Badung and Denpasar. “Bank Perkreditan Rakyat”. The implication of the study is important for the government to solve the economic problem using Corporate Governance and Tri Hita Karana concept.

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The Effect of Financial Distress, Firm Size, Leverage and Litigation Risk on The Application of Accounting Conservatism In Manufacturing Companies Listed In Indonesia Stock Exchange

Jurnal Penelitan Ekonomi dan Bisnis ◽

10.33633/jpeb.v6i2.4303 ◽

2021 ◽

Vol 6 (2) ◽

pp. 100-106

Author(s):

Ira Septriana ◽

Hermawan Triyono ◽

Agung Prajanto

Keyword(s):

Firm Size ◽

Financial Distress ◽

Sampling Method ◽

Stock Exchange ◽

Sample Selection ◽

Accounting Conservatism ◽

Litigation Risk ◽

Test Results ◽

Manufacturing Companies ◽

Research Criteria

This research aims to analyze the effect of financial distress, firm size, leverage, and litigation risk on implementing the accounting conservatism of manufacturing companies in Indonesia. The population in this research is manufacturing companies listed on the Indonesia Stock Exchanged (IDX) over 2014-2018. Research sample selection used the purposive sampling method. Obtained company data that meet the research criteria as many as 169 companies, so that the total research data is 149 data. The analysis methods in this research are multiple regression analysis. Based on the test results of the research conclude that variables of the board of financial distress, firm size, and litigation risk have no effect on accounting conservatism implemented of manufacturing companies. Meanwhile, the variable of leverage affects the accounting conservatism's implemented by manufacturing companies. Keywords: Conservatism Accounting. Financial Distress, Firm Size, Leverage, Litigation Risk

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Peranan Intellectual Capital Pada Intermediary Function Terhadap Return On Equity Perusahaan Perbankan

BIP's JURNAL BISNIS PERSPEKTIF ◽

10.37477/bip.v11i1.15 ◽

2019 ◽

Vol 11 (1) ◽

pp. 59-72

Author(s):

Anita Permatasari

Keyword(s):

Intellectual Capital ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Capital Adequacy ◽

Test Results ◽

Return On Equity ◽

Operating Income ◽

Capital Adequacy Ratio

This study aims to examine the role of Intellectual Capital in banking companies listed on the Indonesia Stock Exchange. The research data used are secondary data in the form of financial data and financial ratios of banks listed on the Indonesia Stock Exchange from 2010 to 2016 using the purposive sampling method. Based on sampling criteria, 23 banks were selected and divided into two categories: banks with low Intellectual Capital and banks with high Intellectual Capital. The results showed that there were three findings, namely the first test results on banks with low Intellectual Capital and high Intellectual Capital showed that Non Performing Loans (NPL), Operational Costs Per Operating Income (BOPO), Loan to Deposit Ratio (LDR), and Capital Adequacy Ratio (CAR) does not affect Return on Equity (ROE). Second, the results of testing on banks with low Intellectual Capital and high Intellectual Capital indicate that Non Performing Loans (NPL), Loan to Deposit Ratio (LDR), and Capital Adequacy Ratio (CAR) have no effect on Return on Equity (ROE). Third, the results of testing on banks with high Intellectual Capital indicate that Operational Cost Per Operational Income (BOPO) has an effect on Return on Equity (ROE).

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CORPORATE RISK DISCLOSURE: THE EFFECT OF CORPORATE GOVERNANCE

JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ◽

10.30871/jama.v5i1.2794 ◽

2021 ◽

Vol 5 (1) ◽

pp. 101-113

Author(s):

Arisona Ahmad ◽

Muhammad Muhammad ◽

Dwi Narullia

Keyword(s):

Risk Management ◽

Corporate Governance ◽

Stock Exchange ◽

Company Size ◽

Business Risk ◽

Risk Disclosure ◽

Initial Hypothesis ◽

Corporate Risk ◽

Corporate Business

ABSTRACT This research investigates the role of corporate governance on the disclosure of corporate business risk management with leverage and company size as control variables. Research data were taken from a company that classified as LQ 45 on the Indonesian stock exchange from 2015 to 2018. This research finds that disclosure of business risk management as a sign that management has managed the company with the good attitude increases along with increased corporate governance activities. Leverage and company size also affect company policies regarding the disclosure of corporate business risks. Overall, the results of this study are consistent with the assumption that corporate governance affects company policies regarding business risk disclosure. However, in contrast to the initial hypothesis, the composition of the board commissioners reduces the risk management disclosure activity in the company. This is because the board of commissioners considers that business risk disclosure can increase costs and reduce its competitive advantage so that investors will respond negatively. Apart from these variables, this study contributes to agency theory, where the findings of this study indicate the confirmation of the application of theory in the context of this study. ABSTRAK Penelitian ini menyelidiki peran tata kelola perusahaan terhadap pengungkapan manajemen risiko bisnis perusahaan dengan leverage dan size perusahaan sebagai variable control. Data penelitian meliputi perusahaan yang tergolong LQ 45 di bursa efek Indonesia dari tahun 2015 hingga 2018. Penelitian ini menemukan bahwa pengungkapan manajemen risiko bisnis sebagai tanda bahwa manajemen telah berperilaku baik dalam mengelola perusahaan meningkat seiring dengan peningkatan aktivitas tata Kelola perusahaan. Leverage dan ukuran perusahaan juga mempengaruhi kebijakan perusahaan mengenai pengungkapan risiko bisnis perusahaan. Secara keseluruhan, hasil penelitian ini konsisten dengan dugaan bahwa tata kelola perusahaan mempengaruhi kebijakan perusahaan mengenai pengungkapan risiko bisnis. Namun, berbeda dengan hipotesis awal komposisi dewan komisaris menurunkan aktivitas pengungkapan manajemen risiko diperusahaan. Hal ini dikarenakan dewan komisaris menimbang bahwa pengungkapan risiko bisnis dapat meningkatkan biaya serta menurunkan keunggulan kompetitif perusahaan sehingga akan direspon negatif oleh investor. Selain variabel tersebut, penelitian ini berkontribusi pada teori agensi dimana temuan yang ada menunjukkan konfirmasi dari penerapan teori di dalam konteks penelitian.

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