scholarly journals Effectiveness of The Board of Directors and Company Performance: Corporate Governance Perspective in Indonesia

2021 ◽  
Vol 6 (1) ◽  
pp. 17-27
Author(s):  
Ririh Dian Pratiwi ◽  
Anis Chariri
Keyword(s):  
Corporate Governance ◽  
Board Of Directors ◽  
Manufacturing Sector ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Board Independence ◽  
Company Performance ◽  
Board Size ◽  
The Board Of Directors ◽  
Negative Effect

The purpose of this study was to determine the effect of board size, board independence, and board activity on company performance from a corporate governance perspective. This study uses a quantitative approach. IDX issuers in the manufacturing sector registered in 2017-2018 are the research population. The samples were obtained using the purposive sampling method. Based on the criteria, the samples in this study were 146 companies. This study uses multiple linear regression analysis. This study found that board size has a negative effect on ROA, but has an effect on and is positively correlated with ROE. Board independence has a positive effect on the achievement of company ROA and ROE. While the third variable, namely board activity does not affect the achievement of ROA and ROE of the company. Based on the limitations, further research is expected to be able to explore other factors that are relevant in influencing company performance during and after the COVID 19 pandemic, for example, namely external factors. Keywords: Board of Directors, Corporate Governance, Company performance

The Effect of Good Corporate Governance and Sustainability Report on Company Performance

2021 ◽  
Vol 12 (8) ◽  
pp. 494-504
Author(s):  
Jun aidi ◽  
Nurd iono ◽  
Ahmad Rifai ◽  
Icuk Rangga Bawano
Keyword(s):  
Corporate Governance ◽  
Board Of Directors ◽  
Audit Committee ◽  
Linear Regression Analysis ◽  
Institutional Ownership ◽  
Company Performance ◽  
Good Corporate Governance ◽  
Management Ownership ◽  
The Board Of Directors ◽  
Sustainability Report

This study examines the effect of good corporate governance and sustainability report on company performance. Good corporate governance is dependent on the size of the board of directors, the proportion of independent commissioners, the size of the audit committee, institutional ownership, management ownership. Sustainability report is facilitated by economic, environmental and social aspect as well as disclosure index. While Company performance is generated by Return on Assets (ROA). This research was conducted on companies listed on the Indonesia Stock Exchange between 2014-2018. The purposive sampling technique was used. Hypothesis testing was done by linear regression analysis. The results of testing the first variable showed that institutional ownership affects ROA and has a negative relationship direction. While the size of the board of directors, the proportion of independent directors, the size of the audit committee, and management ownership have no effect on ROA. However, the result of the second variable showed that the disclosure of economic aspects affects ROA and has a positive relationship direction. While disclosure of environmental and social aspects does not affect ROA.

PENGARUH GOOD GOVERNANCE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Vol 5 (2) ◽  
pp. 20-28
Author(s):  
Muh Ni’am Khoosyi ◽  
Suhendro Suhendro ◽  
Yuli Chomsatu Samrotun
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Board Of Directors ◽  
Good Governance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Company Performance ◽  
Measurement Scales ◽  
Negative Effect

The purpose of this study was to determine the effect of good corporate governance on financial performance in banking companies listed on the Indonesia Stock Exchange. The analytical method used is multiple linear regression analysis. The results showed that a) simultaneously the board of commissioners, board of directors, independent commissioners, company size had an effect on financial performance and b) partially variables X1, X2, and X3 had a positive effect on financial performance but were not significant and variable X4 had a negative effect on performance financial not significant. This means that if the number of board of commissioners, board of directors and independent commissioners is increased it will be able to cause an increase in the company's financial performance but this effect is not significant. And conversely, if the size of the company gets bigger, it will cause a decline in the company's financial performance. This should be a concern of the company, with the increasing size of the company will cause a decline in company performance. The limitation of this study is that the formulation of the regression analysis used is not appropriate because the data used have different measurement scales.

scholarly journals The Effect of Good Corporate Governance on Investment Decisions in the Trade, Service and Investment Sector Listed on the IDX in 2013-2017

2021 ◽  
Vol 9 ◽  
Author(s):  
Risma Wulandari ◽  
Sriyono Sriyono
Keyword(s):  
Corporate Governance ◽  
Board Of Directors ◽  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Good Corporate Governance ◽  
The Board Of Directors ◽  
Quantitative Descriptive ◽  
Corporate Social

This study aims to determine the Effect of Good Corporate Governance on Investation Decision in the Trade, Service and Investment Sectors listed on the Indonesia Stock Exchange in 2013-2017.This study uses quantitative descriptive research using multiple linear regression analysis techniques and uses Program Eviews 10. The hypothesis in this study is that there is a partial and simultaneous influence on Good Corporate Governance and Corporate Social Responsibility as an independent variable on ROE as the dependent variable.The research results obtained are for partial hypothesis testing of the Board of Directors does not have a significant effect on ROE, the Board of Commissioners has a significant effect on ROE, the Audit Committee, CSR has no significant effect on ROE. While simultaneously the Board of Directors, Board of Commissioners, Audit Committee and CSR have a significant effect on ROE

scholarly journals THE EFFECT OF GOOD CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE IN LQ45 COMPANIES LISTED IN INDONESIAN STOCK EXCHANGE

2020 ◽  
Vol 4 (2) ◽  
pp. 1
Author(s):  
Nurkholis Muhammad ◽  
Damayanti Damayanti
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Board Of Directors ◽  
Audit Committee ◽  
Linear Regression Analysis ◽  
Institutional Ownership ◽  
Significant Negative Effect ◽  
Good Corporate Governance ◽  
The Board Of Directors ◽  
Negative Effect

This study is conducted to examine the effect of good corporate governance on financial performance. The variables used in this study are the board of commissioners, the board of directors, institutional ownership and the audit committee as independent variables, while the dependent variable is financial performance proxies with ROA. This study uses 14 consistent samples of LQ45 companies that met the sample criteria during 2014 to 2018. The sampling technique in this research is purposive sampling in order to obtain 70 observations. Because the classical assumption test gets problems in the autocorrelation test, the data are transformed using the cochrane orcutt method, so that the total observations become 69 observations. The data analysis technique utilizes multiple linear regression analysis. The results of this study indicate that the board of commissioners has a positive and significant effect on financial performance, while the board of directors has a significant negative effect on financial performance, and institutional ownership has a significant positive effect on financial performance, while the audit committee has a significant negative effect on financial performance. Based on the determination testing of variable of the board of commissioners, board of directors, institutional ownership and audit committee in the regression model, this study is able to explain the dependent variable of financial performance by 32.9%, while 67.1% is explained by other variables not examined in this study

scholarly journals Reviewing role of Corporate governance regarding transactions with related parties and company performance among companies admitted into Tehran Stock Exchange

2015 ◽  
Vol 37 ◽  
pp. 45
Author(s):  
Mehran Matinfard ◽  
Mohammad Hassani ◽  
Hossein Elyasi
Keyword(s):  
Corporate Governance ◽  
Board Of Directors ◽  
Stock Exchange ◽  
Explanatory Power ◽  
Company Performance ◽  
Commercial Activities ◽  
The Board Of Directors ◽  
Negative Effect ◽  
Institutional Owners

This research reviews the role of corporate governance regarding transactions with related parties and company performance. 85 companies admitted into the TSE were studies during a six months period between 2008 and 2013. Transaction with related parties is a usual trait of commercial activities. For example, some businesses conduct their activities via subsidiary businesses, particular partnerships and related businesses. Transactions with related parties can affect financial situation, financial performance and flexibility of the business. In this research the ratio of non-executive members of the board of directors to total members, membership or non membership of the managing director in the board, size of board and shares of institutional owners have been used as corporate governance variables. Finally, Eviews and Excel software and multi variable regression were used to test the research hypothesis. Results indicate a significant correlation between transactions with related parties and returns on assets. Results also showed that by importing corporate governance variables into the model, explanatory power of model increases and negative effect of transactions with related parties on performance reduces.

scholarly journals Corporate Governance, Firm Performance and Capital Structure: Evidence From Indonesia

2020 ◽  
Vol 11 (1) ◽  
pp. 48
Author(s):  
M. Chabachib ◽  
Bahrain Pasha Irawan ◽  
H. Hersugondo ◽  
Riskin Hidayat ◽  
Imang Dapit Pamungkas
Keyword(s):  
Corporate Governance ◽  
Capital Structure ◽  
Board Of Directors ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Analysis Tool ◽  
Company Performance ◽  
The Board Of Directors ◽  
Negative Effect

This study aims to examine the good corporate governance which is proxied with managerial ownership, the proportion of independent board of commissioners, the size of the board of directors and institutional ownership of corporate performance through capital structure. The sample is a non-financial corporation listed on the Indonesia Stock Exchange in 2018 and obtained the number of samples as many as 120. The analysis tool uses a path analysis. The results show that managerial ownership, the proportion of board of commissioners, and the size of the board of directors have a significant positive effect on the company performance. Meanwhile, an institutional ownership has a significant negative effect on the company performance. The result also finds that capital structure can mediate the effect of managerial ownership, the proportion of independent board of commissioners and the size of the board of directors on the company performance company. However, it cannot mediate the influence of institutional ownership on the company performance.

scholarly journals ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE DENGAN DIMODERASI GOOD CORPORATE GOVERNANCE

2018 ◽  
Vol 2 (02) ◽  
pp. 211-234
Author(s):  
Levi Martantina ◽  
R. Soerjatno
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Board Of Directors ◽  
Tax Avoidance ◽  
Good Corporate Governance ◽  
The Board Of Directors ◽  
Negative Effect ◽  
Independent Variable ◽  
Corporate Social

This study aims to examine the effect  of Corporate Social Responsibility on Tax Avoidance in which Good Corporate Governance is moderating variable. Corporate Social Responsibility is independent variable whereas dependent variable is Tax Avoidance. The result of testing the first hyphothesis found that Corporate Social Responsibility has a negative effect on Tax Avoidance. In other words, the company that does extensive disclosure, the company does not practice Tax Avoidance. The result of testing the second hypothesis found that the exixtence of Good Corporate Governance in the board of directors mediate the influence of Corporate Social Responsibility with Tax Avoidance. So that the existence of the board of directors is able to contribute in making extensive disclosure towards Corporate Social Responsibility and practice of Tax Avoidance.

scholarly journals PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PADAPERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

2019 ◽  
Vol 7 (1) ◽  
pp. 49
Author(s):  
Mira Diyanty ◽  
Meina Wulansari Yusniar
Keyword(s):  
Corporate Governance ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Board Of Directors ◽  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Governance Mechanism ◽  
Good Corporate Governance ◽  
The Board Of Directors

<em><span lang="EN-US">The purpose of this study was to analyze the effect of the Good Corporate Governance mechanism on the board of commissioners, the board of directors, the proportion of independent commissioners, the audit committee, CAR on ROA. This study also uses a purposive sampling method for sampling. The analysis test used is multiple linear regression analysis. The population used by companies listed on the Indonesia Stock Exchange in the period 2011 - 2013 and which meet the sample selection criteria. The sample used was 25 companies. Data is collected through secondary data collection in the form of the company's annual report for the period 2011 - 2013 which is published on the Indonesia Stock Exchange. The research hypothesis was tested by multiple linear regression which had met the testing of classical assumptions. The results of the analysis show that the board of commissioners, the proportion of independent commissioners, audit committees, CAR does not significantly influence ROA while the board of directors has a positive and significant effect on ROA.</span></em>

scholarly journals Keputusan Keuangan dan Good Corporate Governance terhadap Kinerja Dimoderasi Ukuran Perusahaan

2019 ◽  
Vol 3 (1) ◽  
pp. 1-11
Author(s):  
AINUN JARIAH
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Financial Management ◽  
Linear Regression Analysis ◽  
Investment Decisions ◽  
Multiple Linear Regression Analysis ◽  
Company Performance ◽  
Manufacturing Companies ◽  
Financial Decisions ◽  
Good Corporate Governance

Optimal financial performance is a company goal that can be achieved through the implementation of financial management functions. One way to improve company performance in addition to financial decisions is to implement good corporate governance. This study aims to determine the effect of financial management decisions and good corporate governance, partially or simultaneously on financial performance with the size of the company as moderating manufacturing in Indonesia. The number of samples is 37 manufacturing companies that routinely publish financial statements for the period 2014-2017. Using multiple linear regression analysis and moderation techniques, the results of the study show that partially funding decisions and good corporate governance significantly affect financial performance. Only investment decisions that have a significant partial effect on the size of the company. Investment decisions, funding decisions, dividend policies and good corporate governance simultaneously have a significant effect on both company size and financial performance. And the size of the company does not moderate the influence of financial decisions and good corporate governance on financial performance.

scholarly journals Corporate Governance and Firm Performance: An Empirical Analysis of Manufacturing Listed Firms in Ghana

2018 ◽  
Vol 7 (3) ◽  
pp. 111 ◽  
Author(s):  
Beatrice Sarpong-Danquah ◽  
Prince Gyimah ◽  
Richard Owusu Afriyie ◽  
Albert Asiama
Keyword(s):  
Corporate Governance ◽  
Firm Performance ◽  
Manufacturing Sector ◽  
Gender Diversity ◽  
Generalized Least Squares ◽  
Manufacturing Firms ◽  
Board Independence ◽  
Outside Directors ◽  
Board Size ◽  
Listed Firms

This paper assesses the effect of corporate governance on the financial performance of manufacturing firms in a developing country. Specifically, the paper investigates whether gender diversity, board independence, and board size affects return on asset (ROA) and return on equity (ROE) of manufacturing listed firms in Ghana. We use the generalized least squares (GLS) panel regression model to analyze the dataset of 11 listed manufacturing firms from 2009-2013. Our result reveals an insignificant representation of women on boards. Also, the empirical result shows that board independence and board gender diversity have significant positive effect on ROE and ROA. However, there is no statistical significant relationship between board size and firm performance (ROE and ROA). We suggest that manufacturing firms should appoint female board members as well as outside directors on their boards as this can make significant contribution to firm’s performance. Our study provides the first comprehensive explicit exposition of corporate governance-performance nexus using data from the manufacturing sector in Ghana.

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