PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN (Studi Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2015)

The objective of this research was to prove empirically the factors affecting the good corporate governance and the return on assets onthe tax avoidance of the manufacturing companies indexed in the Indonesia Stock Exchange in the period of 2014-2016. The independent variables of this research werethe institutional ownership, the managerial ownership, the proportion of independent board of Commissioners, the audit committee, the audit quality, the return on assets; while, the dependent variable of this research wasthe tax avoidance. The data collectingtechnique used in this research was the purposive sampling. The number of sample used in this research was 57 manufacturing companies indexed in the Indonesia Stock Exchange in 2014-2016. The data analysis technique used in this research was the multiple linear regressionby using IBM SPSS Version 20 program. The result of this research showed that the managerial ownership, the audit quality, and the return on assets affected the tax avoidance; while, the institutional ownership, the proportion of independent board of commissioners, and theaudit committee did not have any effect on the tax avoidance

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Kepemilikan Manajerial, Kepemilikan Institusi dan Komisaris Independen Terhadap Nilai Perusahaan Dengan Peran Integrated Reporting Sebagai Pemoderasi

Jurnal Riset Akuntansi & Perpajakan (JRAP) ◽

10.35838/jrap.2020.007.02.15 ◽

2020 ◽

Vol 7 (02) ◽

pp. 177-184

Author(s):

Yudi Wahyudin ◽

Suratno Suratno ◽

Suyanto Suyanto

Keyword(s):

Corporate Governance ◽

Firm Value ◽

Stock Exchange ◽

Institutional Ownership ◽

Jel Classification ◽

Partial Least Square ◽

Least Square ◽

Managerial Ownership ◽

Integrated Reporting ◽

Good Corporate Governance

ABSTRACT The purpose of this study is to obtain empirical evidence of the influence of Good Corporate Governance towards Firm Value and after being moderated by the quality of Integrated Reporting. The sample in this study consisted of 95 financial statements of state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The analysis technique uses Partial Least Square. The results and findings of the study show that Managerial Ownership and Independent Commissioners do not have affect towards Firm Value, while Institutional Ownership have affect towards Firm Value. Meanwhile, Managerial Ownership and Institutional Ownership do not have affect towards Firm Value after being moderated by Integrated Reporting. Meanwhile Independent Commissioners have a significant effect on Company Value after being moderated by Integrated Reporting. ABSTRAK Tujuan dalam penelitian ini untuk mendapatkan bukti empiris pengaruh Good Corporate Governance terhadap Nilai Perusahaan dan setelah dimoderasi oleh kualitas Integrated Reporting. Sampel dalam penelitian ini terdiri dari 95 laporan keuangan perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2014-2018. Teknik analisis menggunakan Partial Least Square. Hasil dan temuan penelitian menunjukkan bahwa Kepemilikan Manajerial dan Komisaris Independen tidak berpengaruh terhadap Nilai Perusahaan, sedangkan Kepemilikan Institusi berpengaruh terhadap Nilai Perusahaan. Sementara itu, Kepemilikan Manajerial dan Kepemilikan Institusi tidak berpengaruh terhadap Nilai Perusahaan setelah dimoderasi oleh Integrated Reporting. Sedangkan Komisaris Independen berpengaruh signifikan terhadap Nilai Perusahaan setelah dimoderasi oleh Integrated Reporting. JEL Classification : M41, G32

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PENGARUH GOOD CORPORATE GOVERNANCE (GCG) TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2017

JURNAL STIE SEMARANG ◽

10.33747/stiesmg.v11i03.386 ◽

2019 ◽

Vol 11 (03) ◽

pp. 50-63

Author(s):

Sutrisno . Sutrisno ◽

Ariyani Indriastuti

Keyword(s):

Corporate Governance ◽

Audit Committee ◽

Regression Coefficient ◽

Stock Exchange ◽

Institutional Ownership ◽

Financial Statements ◽

Managerial Ownership ◽

Manufacturing Companies ◽

Company Value ◽

Good Corporate Governance

All information in a company's financial statements is useful for investors and users of financial statements because the information contained in financial statements can be used by interested parties or users of financial statements for consideration in making economic decisions, but sometimes the attention of financial statement users or investors is only focused on earnings information. The purpose of this research is to find out. Effect of Good Corporate Governance managerial ownership of institutional ownership and the Audit Committee on Company Value in manufacturing companies listed on the Indonesia Stock Exchange 2015-2017. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The companies that became the population in this study were 24 manufacturing companies. The variables in this study were managerial ownership, institutional ownership and an audit committee on Company Value. Methods of data analysis using multiple linear regression, coefficient of determination and hypothesis testing. The results of this study indicate that the managerial ownership regression coefficient is 0.304, t count (3.847)> t table (1.66) and sign (0.000), <(0.05), institutional ownership is 0.337, t count (3.375)> t table (1.66) and sign (0.001) <(0.05) and audit committee 0.341, t count (4.110)>ttable (1.66) and sign (0.000) <(0.05) based on the coefficient test results R2 determination of 62.8%. This means managerial ownership of institutional ownership and audition committee. Together - they have a positive and significant effect on Company Value. This can be proven in the F test of 38,231 in manufacturing companies listed on the Indonesia Stock Exchange 2015-2017. Company value calculation using PBV (price book value) proxy. However, the calculation of company value can be done using other methods such as Tobin's Q because the calculation of company value does not only use PBV. Given the results of this study indicate that a positive effect on a corporate value of good corporate governance

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Good Corporate Governance in Manufacturing Companies Tax Avoidance

ETIKONOMI ◽

10.15408/etk.v15i2.3541 ◽

2016 ◽

Vol 15 (2) ◽

pp. 85-96

Author(s):

Uun Sunarsih ◽

Kartika Oktaviani

Keyword(s):

Corporate Governance ◽

Audit Committee ◽

Audit Quality ◽

Stock Exchange ◽

Tax Avoidance ◽

Secondary Data ◽

Institutional Ownership ◽

Managerial Ownership ◽

Manufacturing Companies ◽

Good Corporate Governance

This study aimed to examine the effect of good corporate Governance against tax avoidance peroxided by the book tax gap and corporate governance is peroxided by institutional ownership, managerial ownership, independent board, audit committee and audit quality. This study was performed on companies listed on the Stock Exchange on the observation period 2011-2014. The method used is purposive sampling and obtained a sample of 10 companies. The data used is secondary data that can be downloaded through www.idx.co.id and www.sahamok.com. The results showed that the variables of the board of managerial ownership, independent directors, audit committee, and audit quality effect on tax avoidance while institutional ownership variable has no effect on tax avoidance. It is suspected that institutional ownership as a monitoring tool in any decision taken by the manager does not support an optimal oversight of management performance related to tax evasion.DOI: 10.15408/etk.v15i2.3541

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Kepemilikan Manajerial, Kepemilikan Institusi dan Komisaris Independen Terhadap Nilai Perusahaan Dengan Peran Integrated Reporting Sebagai Pemoderasi

Jurnal Riset Akuntansi & Perpajakan (JRAP) ◽

10.35838/jrap.v7i02.1610 ◽

2020 ◽

Vol 7 (02) ◽

pp. 177-184

Author(s):

Yudi Wahyudin ◽

Suratno Suratno ◽

Suyanto Suyanto

Keyword(s):

Corporate Governance ◽

Firm Value ◽

Stock Exchange ◽

Institutional Ownership ◽

Jel Classification ◽

Partial Least Square ◽

Least Square ◽

Managerial Ownership ◽

Integrated Reporting ◽

Good Corporate Governance

ABSTRACT The purpose of this study is to obtain empirical evidence of the influence of Good Corporate Governance towards Firm Value and after being moderated by the quality of Integrated Reporting. The sample in this study consisted of 95 financial statements of state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The analysis technique uses Partial Least Square. The results and findings of the study show that Managerial Ownership and Independent Commissioners do not have affect towards Firm Value, while Institutional Ownership have affect towards Firm Value. Meanwhile, Managerial Ownership and Institutional Ownership do not have affect towards Firm Value after being moderated by Integrated Reporting. Meanwhile Independent Commissioners have a significant effect on Company Value after being moderated by Integrated Reporting. ABSTRAK Tujuan dalam penelitian ini untuk mendapatkan bukti empiris pengaruh Good Corporate Governance terhadap Nilai Perusahaan dan setelah dimoderasi oleh kualitas Integrated Reporting. Sampel dalam penelitian ini terdiri dari 95 laporan keuangan perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2014-2018. Teknik analisis menggunakan Partial Least Square. Hasil dan temuan penelitian menunjukkan bahwa Kepemilikan Manajerial dan Komisaris Independen tidak berpengaruh terhadap Nilai Perusahaan, sedangkan Kepemilikan Institusi berpengaruh terhadap Nilai Perusahaan. Sementara itu, Kepemilikan Manajerial dan Kepemilikan Institusi tidak berpengaruh terhadap Nilai Perusahaan setelah dimoderasi oleh Integrated Reporting. Sedangkan Komisaris Independen berpengaruh signifikan terhadap Nilai Perusahaan setelah dimoderasi oleh Integrated Reporting. JEL Classification : M41, G32

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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)

Journal of Accounting Science ◽

10.21070/jas.v3i2.2567 ◽

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.

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Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Mediasi (Studi Pada Perusahaan BUMN yang terdaftar di Bursa Efek Indonesia Periode Tahun 2016-2018)

Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan dan Akuntansi ◽

10.35313/ekspansi.v12i1.1888 ◽

2020 ◽

Vol 12 (1) ◽

pp. 77-94

Author(s):

Hamdan Arif Fatoni Fatoni

Keyword(s):

Corporate Governance ◽

Stock Exchange ◽

Sample Selection ◽

Partial Least Square ◽

Least Square ◽

Return On Assets ◽

Book Value ◽

Purposive Sampling ◽

Company Value ◽

Good Corporate Governance

Salah satu tujuan perusahaan adalah untuk meningkatkan kesejahteraan atau memaksimalkan kekayaan pemegang saham (stockholders) melalui peningkatan nilai perusahaan. Nilai perusahaan dapat dipengaruhi oleh bebrapa faktor, diantaranya ialah jumlah aset perusahaan dan seberapa lama perusahaan berdiri dan juga melalui tata kelola perusahaan yang baik atau good corporate governance (GCG). Nilai suatu perusahaan dapat dikatakan baik apabila tata kelola perusahan dilaksanakan dengan baik. Dengan menerapkan GCG yang baik akan meningkatkan keuntungan dan mengurangi risiko kerugian di masa yang akan datang sehinga dapat mengangkat nilai perusahaan. Tujuan penelitian ini untuk mengetahui bagaimana pengaruh Good Corporate Governance (GCG) secara langsung dan tidak langsung dengan adanya profitabilitas terhadap nilai perusahaan. Penelitian ini dilakukan pada perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2016-2018. Pemilihan sampel dalam penelitian ini berdasarkan metode purposive sampling dan diperoleh 16 perusahaan sampel dengan menggunakan teknik analisis data Partial Least Square (PLS). Dari hasil penelitian menunjukkan bahwa Good Corporate Governance (GCG) berpengaruh signifikan terhadap nilai perusahaan. Good Corporate Governance (GCG) berpengaruh tidak signifikan terhadap profitabilitas dengan proksi Return On Asset. Profitabilitas dengan proksi Return On Asset berpengaruh tidak signifikan terhadap nilai perusahaan dengan proksi Price Book Value. Good Corporate Governance (GCG) berpengaruh tidak signifikan secara tidak langsung terhadap nilai perusahaan yang diukur dengan Price Book Value melalui profitabilitas yang diukur dengan Return on Asset. Kata Kunci: Good Corporate Governance (GCG), Nilai Perusahaan, Profitabilitas Abstrac One of the company's goals is to increase welfare or maximize the wealth of shareholders (stockholders) by increasing the value of the company. Company value can be influenced by several factors, including the amount of company assets and how long the company stands and through Good Corporate Governance (GCG). The value of a good company as if the governance of the company is implemented well. By implementing good, GCG will increase profits and reduce the risk of loss in the future. So it can lift the value of the company. The purpose of this study is to determine the effects of Good Corporate Governance (GCG) both directly and indirectly with profitability on a company value. This research is conducted at state-owned companies listed on the Indonesia Stock Exchange (IDX) in 2016-2018. The sample selection of this study is based on the purposive sampling method and obtained 16 sample companies using Partial Least Square (PLS) data analysis techniques. The results of this study indicated that Good Corporate Governance (GCG) impacted the significant effect on company value. Good Corporate Governance (GCG) has no impact on profitability with the Return On Assets proxy. While profitability with the Return On Asset proxy is not affected by the value of the company with a Value Book Value proxy. Good Corporate Governance (GCG) has an indirect effect on the value of the company as measured by the Price of the Book Price through profitability using Return on Assets. Keyword: Keywords: Good Corporate Governance (GCG), Company Value, Profitability

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Pengaruh Good Corporate Governance Terhadap Profitabilitas (Studi Pada Perusahaan Manufaktur Di Bursa Efek Indonesia)

JURNAL SOSIAL EKONOMI DAN HUMANIORA ◽

10.29303/jseh.v6i1.81 ◽

2020 ◽

Vol 6 (1) ◽

pp. 87-94

Author(s):

G. A. Sri Oktaryani ◽

Siti Sofiyah Abdul Mannan ◽

I Nyoman Nugraha Ardana Putra

Keyword(s):

Corporate Governance ◽

Time Series Data ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Institutional Ownership ◽

Multiple Linear Regression Analysis ◽

Series Data ◽

Managerial Ownership ◽

Manufacturing Companies ◽

Good Corporate Governance

This study is aimed to determine the effect of Good Corporate Governance on profitability. Good Corporate Governance consist of three variables, which are independent commissioner, managerial ownership and institutional ownership. While profitability is measured by Return on Equity (ROE). The population of this research is manufacturing companies that listed on the Indonesia Stock Exchange. There are 43 companies as samples in this study which were obtained by purposive sampling method. Data collected by combining cross-section and time-series data. Furthermore, panel data analyze by multiple linear regression analysis by using EViews software. The findings show that independent commissioners, managerial ownership and institutional ownership has no significant effect on profitability

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PENGARUH GOOD CORPORATE GOVERNANCE DAN VOLUNTARY DISCLOSURE TERHADAP BIAYA HUTANG (COST OF DEBT) PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

AL-ULUM : Jurnal Ilmu Sosial dan Humaniora ◽

10.31602/alsh.v3i2.1195 ◽

2018 ◽

Vol 3 (2) ◽

Author(s):

Akhmad Samhudi

Keyword(s):

Corporate Governance ◽

Voluntary Disclosure ◽

Audit Quality ◽

Stock Exchange ◽

Institutional Ownership ◽

Cost Of Debt ◽

Managerial Ownership ◽

Analysis Method ◽

Independent Variables ◽

Good Corporate Governance

This research aims to examines variables influencing cost of debt in banking companies listed in Indonesian Stock Exchange. Independent variables are Good Corporate Governance (independent commissioner, managerial ownership, institutional ownership, and audit quality) and voluntary disclosure.There are 19 banking companies which taken as samples during period 2013 to 2015. Analysis method in this research is multiple regression analysis which used SPSS program 16.0 version. Simultaneously testing used F-test and partially testing used t-test.The result shows that partially, independent variables which significantly influencing cost of debt are audit quality and voluntary disclosure with each significant value 0.003 and 0.049 (less than 0.05). Simultaneously, independent commissioner, managerial ownership, institutional ownership, audit quality and voluntary disclosure significantly influencing cost of debt in banking companies listed in Indonesia Stock Exchange with significant value 0.000 (below from 0.05). Adjusted R2 value 0,305 shows that 30,5% variation of companies cost of debt can be explained by independent commissioner, managerial ownership, institutional ownership, audit quality and voluntary disclosure and the explained by variables which not used in this research. Keywords: Good Corporate Governance, Voluntary Disclosure, Cost of Debt

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PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PROFITABILITAS DENGAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN SEBAGAI VARIABEL MEDIATING PADA PERUSAHAAN MANUFAKTUR

Jurnal Ekonomi dan Bisnis Airlangga ◽

10.20473/jeba.v30i12020.49-64 ◽

2020 ◽

Vol 30 (1) ◽

pp. 49

Author(s):

RIE RIENITA PAALLO ◽

ARDIANTO ARDIANTO

Keyword(s):

Corporate Governance ◽

Sampling Method ◽

Stock Exchange ◽

Institutional Ownership ◽

Managerial Ownership ◽

Manufacturing Companies ◽

Good Corporate Governance ◽

Internal Mechanism ◽

Csr Disclosure ◽

The Relationship

Introduction: This study examines the effect of good corporate governance on the profitability, either directly or through CSR as an mediating variable in manufacturing companies listed in Indonesia Stock Exchange in the period of 2008-2012.Methods: Sampling method used is purposive sampling by using a balanced panel of data to obtain a sample of 135 companies. Good corporate governance as independent variables were measured usingfour internal mechanism that institutional ownership, managerialownership, board of directors, and audit committees.he research hypotheses were tested using path analysis model.Results: This study found that only institutional ownership had direct and significant impact on profitability. CSR disclosure only proven to be an mediating variable in the relationship between managerial ownership on the profitability of the company. Conclusion and suggestion: Companies should pay attention in the form of social responsibility to the environment and society.

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