scholarly journals Mampukah Kinerja Keuangan Memediasi Pengaruh Mekanisme Corporate Governance Terhadap Pengungkapan Modal Intelektual?

2018 ◽  
Vol 2 (1) ◽  
pp. 67
Author(s):  
Nastiti Rahayuni ◽  
Badingatus Solikhah ◽  
Agus Wahyudin
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Path Analysis ◽  
Intellectual Capital ◽  
Audit Committee ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Governance Mechanism ◽  
Result Show ◽  
Corporate Governance Mechanism

ABSTRAKTujuan dari penelitian ini untuk mengetahui pengaruh mekanisme Corporate Governance terhadap pengungkapan modal intelektual melalui kinerja keuangan sebagai variabel intervening. Populasi penelitian ini adalah 137 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2011-2014. Metode pemilihan sampel yang digunakan adalah purposive samplingdan terpilih 124 unit analisis. Teknik analisis data menggunakan analisis jalur (path analysis) dengan alat bantu IBM SPSS 21.Hasil penelitian menujukkan bahwa kepemilikan manajerial dan proporsi komisaris independen tidak berpengaruh langsung terhadap pengungkapan modal intelektual, sedangkan kepemilikan institusional, ukuran komite audit, dan kinerja keuangan berpengaruh positif terhadap pengungkapan modal intelektual. Hasil juga menunjukkan bahwa kinerja keuangan mampu menjembatani pengaruh tidak langsung antara kepemilikan manajerial, kepemilikan institusional, proporsi komisaris independen, dan ukuran komite audit terhadap pengungkapan modal intelektual.  ABSTRACTThe aim of this study to test the effect of Corporate Governance Mechanism on the Intellectual Capital Disclosure through Financial Performance as intervening variable. The population of this paper is 137banking companies listed on the Indonesian Stock Exchange in 2011 to 2014.The sampling technique used a purposive sampling and produced124unit analyses.The data was analizedusing path analysis with IBM SPSS software version 21.The result of this paper indicated that the manajerial ownership and proportion of independent commisioner does not affect the Intellectual Capital Disclosure directly, but institusional ownership, audit committee size, and financial performance have positive effecton Intellectual Capital Disclosure. On the other hand, the result show that financial performance is able to mediate the indirect effect of manajerial ownership, institusional ownership, proportion of independent commisioner, and audit committee on Intellectual Capital Disclosure. Keywords : Intellectual Capital Disclosure, Corporate Governance, Financial Performance

scholarly journals Pengaruh Intellectual Capital dan Corporate Governance Terhadap Kinerja Bank di Indonesia

2019 ◽  
Vol 2 (1) ◽  
pp. 57
Author(s):  
Jadzil Baihaqi
Keyword(s):  
Corporate Governance ◽  
Intellectual Capital ◽  
Boards Of Directors ◽  
Audit Committee ◽  
Stock Exchange ◽  
Governance Mechanism ◽  
Moderation Effect ◽  
Corporate Governance Mechanism ◽  
The Impact ◽  
The Relationship

This study examines the impact of intellectual capital and corporate governance mechanism on banks’ performance both directly and also moderated effect. We used banks that were listed in the Indonesia Stock Exchange. The bank’s performance was measured by risk-based bank rating while intellectual capital was measured by the coefficient of VAICTM (Pulic, 1998). The corporate governance mechanism was measured based on the size of boards of directors, the composition of independent director, CEO remuneration, managerial ownership, the effectiveness of audit committee and ownership concentration. The result of the study shows that banks’ performance was positively influenced by intellectual capital. However, corporate governance mechanism did not influence the banks’ performance, while the moderation effect of corporate governance mechanism on the relationship between intellectual capital and banks’ performance was not confirmed.

scholarly journals The Effect of Good Corporate Governance Mechanism On The Financial Performance of Banking Companies Listed In Stock Exchange Indonesia 2012-2016

2019 ◽  
Vol 3 (2) ◽  
pp. 273-287
Author(s):  
Desi Pipian Pujakusum
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Board Of Directors ◽  
Audit Committee ◽  
Stock Exchange ◽  
Governance Mechanism ◽  
Return On Assets ◽  
Good Corporate Governance ◽  
The Board Of Directors ◽  
Corporate Governance Mechanism

This study aims to examine the effect of good corporate governance mechanism on the financial performance of banking companies listed on the Indonesian Stock Exchange 2012-2016 period. The corporate governance mechanism is proxied by the size of the board of directors, the size of the board of commissioners, audit committee size, the board of director's education, and the board of commissioner’s education. The company's financial performance is proxied by return on assets (ROA). Samples were taken by using purposive sampling. The total number of samples used in this study amounted to 180 research samples. This study was tested with SPSS 20 program. Data analysis technique used in this research is simple regression analysis.  The results showed that the size of the board of directors, the size of the board of commissioners, and audit comitee size have a significant effect on return on assets. These three factors have a significant effect on return on assets, while the board of commissioners education and the board of director's education have no significant effect on return on assets.

scholarly journals Pengaruh Intellectual Capital Dan Mekanisme Corporate Governance Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2015-2017

2019 ◽  
Vol 14 (1) ◽  
pp. 58-81
Author(s):  
Rizka Khairuni ◽  
Zahara ◽  
Elfitri Santi
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Positive Influence ◽  
Governance Mechanism ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Board Of Director ◽  
Corporate Governance Mechanism

The purpose of this research is to find out the influence of intellectual capital and corporate governance mechanism to the financial performance. The independent variables are intellectual capital and corporate governance mechanism. Corporate governance mechanism in this research is measured by indicators  which consist of institutional ownership, managerial ownership, the board of independent comissioner, and the board of director. The dependent variables is the financial performance which is measured by return on assets (ROA). The samples are 64 manufacturing companies which are listed in Indonesia Stock Exchange (IDX) in 2015-2017 periods were have been selected by using purposive sampling. Data analysis method in this research is multiple linear regressions analysis with the SPSS 20th version application. The result of this research showed that partially, intellectual capital has positive influence to the financial performance. Meanwhile, corporate governance mechanism does not have any influence to the financial performance. Simultaneously, intellectual capital and corporate governance mechanism have positive influence to the financial performance.

scholarly journals Pengaruh Mekanisme Good Corporate Governance Dan Struktur Kepemilikan Terhadap Pengungkapan Sustainability Report

2021 ◽  
Vol 11 (1) ◽  
pp. 129-138
Author(s):  
Masiyah Kholmi ◽  
Muhammad Nizzam Zein Susadi
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Governance Mechanism ◽  
Good Corporate Governance ◽  
Corporate Governance Mechanisms ◽  
The Board Of Directors ◽  
Corporate Governance Mechanism ◽  
Sustainability Reports

This research has a purpose to analysis the effect of good corporate governance mechanism and ownership structures on the disclosure of sustainability reports. Purposive sampling method was applied sampling technique certain of criteria. The sample is 47 companies from a population of 627 companies listed on the Indonesia Stock Exchange (BEI) in 2018. Data collection techniques used the documentation method. This research uses data analysis tools with the Smart PLS 3 application to test hypotheses. The results showed that the variables of good corporate governance mechanisms that were proxied by the audit committee, the independent board of commissioners, and the board of directors had a significant effect on the disclosure of sustainability reports, ownership structure variables that were proxied with managerial ownership, institutional ownership, and foreign ownership also affected the disclosure of sustainability reports

scholarly journals The Impact of Corporate Governance Mechanism over Financial Performance: Evidence from Romania

2021 ◽  
Vol 13 (19) ◽  
pp. 10494
Author(s):  
Tatiana Dănescu ◽  
Ioan-Ovidiu Spătăcean ◽  
Maria-Alexandra Popa ◽  
Carmen-Gabriela Sîrbu
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Governance Mechanism ◽  
Specific Context ◽  
Business Sustainability ◽  
Earnings Per Share ◽  
Corporate Governance Mechanism ◽  
The Impact

In the context of the globalization and internationalization of economies, to efficiently attract financial and intellectual capital that is necessary for business sustainability, the mechanisms of corporate governance have to be based on gaining the trust of all the interested parties. These objectives require an organizational culture and a climate which is based on correctness, responsibility, transparency, and efficiency, in which ethical principles govern the spread of behaviors in the entire entity. This research identifies the relation between the corporate governance and the entities’ financial performance using the specific context of Romania. The findings of this study reveal new insights on the corporate governance and financial performance based on a sample of companies listed on the Bucharest Stock Exchange. The results show a positive correlation between the net accounting results, earnings per share, and the duality of the CEO, and a negative correlation between price per share and the duality of the CEO.

scholarly journals Pengaruh Mekanisme Corporate Governance, Ukuran Perusahaan dan Leverage Terhadap Manajemen Laba dan Kinerja Keuangan

2016 ◽  
Vol 17 (1) ◽  
pp. 1
Author(s):  
Raras Mahiswari ◽  
Paskah Ika Nugroho
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Financial Performance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Governance Mechanism ◽  
Significant Relationships ◽  
Corporate Governance Mechanism

<em>The purpose of this study is to examine the influence of corporate governance mechanism, namely institutional ownership, managerial ownership,size of commissioner, presence of independent of commissioner, and size of audit committee, also firms size and leverage on earnings management. This research also examines the influence of earnings management on financial performance. The samples of 31 companies listed on Indonesian Stock Exchange (IDX), for a period of three years from 2007-2009 was selected. Data were analyzed by using multiple regression and simple regression. The results of this research showed that institutional ownership and leverage have a significant impact on earnings management. Managerial ownership, size of commissioner, presence of independent of commissioner, size of audit committee, also firms size have no significant relationships with earnings management. Next, earnings management has a significant impact on financial performance.</em>

scholarly journals The Effect of Corporate Governance Mechanism on Intellectual Capital Disclosure of High IC-Intensive Companies in Indonesia and Malaysia

2021 ◽  
Vol 23 (1) ◽  
pp. 33-48
Author(s):  
Evi Rahmawati ◽  
Naufal Fadlurrahman ◽  
Firda Shofia Azzahra
Keyword(s):  
Corporate Governance ◽  
Intellectual Capital ◽  
Audit Committee ◽  
Stock Exchange ◽  
Audit Committees ◽  
Governance Mechanism ◽  
Governance Mechanisms ◽  
Board Size ◽  
Corporate Governance Mechanisms ◽  
Corporate Governance Mechanism

Research aims: This study examines the effect of corporate governance mechanisms, such as board size, CEO duality, number of the audit committee, board gender, and family ownership, on intellectual capital disclosures.Design/Methodology/Approach: The sample study was high intellectual capital (IC)-intensive companies listed on the Indonesia Stock Exchange and Malaysia Stock during 2017-2018.Research findings: For Indonesia, the results revealed that the number of the audit committee and board size had a positive and significant effect on intellectual capital disclosures. Meanwhile, in Malaysia, the results showed that audit committees had a positive and significant effect on intellectual capital disclosures.Theoretical contribution/Originality: This study adds literature on the effect of corporate governance mechanisms on intellectual capital disclosure of high IC-intensive companies in the development of the country context.

scholarly journals PENGARUH MEKANISME CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN (Survei Pada Perusahaan Manufaktur yang terdaftar di BEI )

2018 ◽  
Vol 2 (2) ◽  
pp. 010-031
Author(s):  
Animah Animah ◽  
Lukman Effendy ◽  
Alamsyah M. Thahir ◽  
Erna Widiastuty
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Firm Size ◽  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Governance Mechanism ◽  
Governance Mechanisms ◽  
Corporate Governance Mechanisms ◽  
Corporate Governance Mechanism

The purpose of this research is to examine the effect of corporate governance mechanisms,  firm size of financial performance. The Population of this research is the company manufacturing  in BEI. The sampling technique used is purposive sampling. The analytical tool used is using partial least  square program. The independent variables in this research are corporate governance mechanism,  firm size  while the dependent variable is the performance of the financial. The result of the research shows that firm size  influence to financial performance, while other variables such as corporate governance mechanisms have no effect negative  to financial performance.

scholarly journals The Influence of Corporate Governance on Intellectual Capital Disclosure: Evidence from Bank on Indonesian Stock Exchange 2015-2019

2021 ◽  
pp. 1-10
Author(s):  
Indrayati Dra., Ak., MSA., CA ◽  
Erlin Melani, SE., Ak., MSA., CA ◽  
Slamet Slamet
Keyword(s):  
Corporate Governance ◽  
Intellectual Capital ◽  
Audit Committee ◽  
Annual Report ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Ownership Concentration ◽  
Concentration Variable ◽  
External Auditor ◽  
Positive Effect

The purpose of this study was to examine the effect of Corporate Governance on Intellectual Capital Disclosure. The sample used in this study consisted of 22 banking companies listed on the Indonesia Stock Exchange in 2015-2019. The data used is in the form of an annual report. The sampling technique in this study was to use purposive sampling. This study uses multiple regression analysis. The statistical analysis results show that partially the audit committee and external auditor variables have a significant positive effect on intellectual capital disclosure. Meanwhile, the independent commissioner variable has no significant effect on intellectual capital disclosure. The ownership concentration variable harms intellectual capital disclosure. Simultaneously, the variables of the independent commissioner, ownership concentration, audit committee, and external auditor have a significant effect on intellectual capital disclosure.

Corporate Governance Mechanism on Financial Performance (Evidence from the Indonesia’s Listed State-owned Enterprises)

2021 ◽  
Vol 1 (1) ◽  
pp. 24-34
Author(s):  
Anak Agung Kompiyang Ratih Maldini ◽  
Pananda Pasaribu ◽  
Christian Haposan Pangaribuan
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Positive Impact ◽  
Stock Exchange ◽  
Governance Structure ◽  
Board Independence ◽  
Governance Mechanism ◽  
Good Corporate Governance ◽  
Corporate Governance Mechanism ◽  
The Impact

Objective – This study aims to find the impact of privatization, which proxied by good corporate governance toward the financial performance of SOEs in Indonesia. Methodology – This study used 16 privatized SOEs that are listed in Indonesia Stock Exchange and also 16 privatized non-SOEs as the comparison. The data is collected from the year 2014 to 2018 and analyzed by using multiple regression panel data. Findings – This study found that director size and board independence have a positive impact toward SOEs financial performance. The director size and board independences have a positive significant impact toward the SOEs financial performance while the privatized non-SOEs is not significantly affected Novelty – This study examines proper governance structure in SOEs and non-SOEs, thus providing new insights about good corporate governance regulation in the Indonesian context.

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