scholarly journals PENGARUH KOMISARIS INDEPENDEN DAN KEPEMILIKAN MANAJERIAL TERHADAP KINERJA KEUANGAN DENGAN KONSERVATISME AKUNTANSI SEBAGAI VARIABEL INTERVENING

Equity ◽  
2019 ◽  
Vol 21 (1) ◽  
pp. 81
Author(s):  
Ajun Daruri Jaya ◽  
Rudi Zulfikar ◽  
Kurniasih Dwi Astuti
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Financial Performance ◽  
Path Analysis ◽  
Statistical Method ◽  
Stock Exchange ◽  
Accounting Conservatism ◽  
The Other ◽  
Direct Relation ◽  
Book To Market Ratio

This study aimed to analyze the influence of Independent Comission er and manajerial ownership on financial performance with accounting conservatism as an intervening variable. Independent Comissioner is m easured by total Independent Comissioner divided by total Independent Board, manajerial ownership is measured by share owned by mana jemen divided by total outstanding share, financial performance is proxied with Return On Asset and accounting conservatism is proxied by the Book to Market Ratio. The sample in this study are as many as 174 companies, and samples u sed in this study is a manufacturing company listed on the Indonesia Stock exchange during 2012-2016. The statistical method used is regression analysis with path analysis. The results show that better corporate governance, in terms of greater of independence commissioner and manajerial ownership shows to be a direct relation tofinancial performance. On the other hand , manajerial ownership lowered the financial performance via accounting conservatism. Howeever, in terms of greater independent commissioner does not lowered the financial performancce via accounting conservatism.

scholarly journals PENGARUH KOMISARIS INDEPENDEN DAN KEPEMILIKAN MANAJERIAL TERHADAP KINERJA KEUANGAN DENGAN KONSERVATISME AKUNTANSI SEBAGAI VARIABEL INTERVENING

Equity ◽  
2019 ◽  
Vol 21 (1) ◽  
pp. 81
Author(s):  
Ajun Daruri Jaya ◽  
Rudi Zulfikar ◽  
Kurniasih Dwi Astuti
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Financial Performance ◽  
Path Analysis ◽  
Statistical Method ◽  
Stock Exchange ◽  
Accounting Conservatism ◽  
The Other ◽  
Direct Relation ◽  
Book To Market Ratio

This study aimed to analyze the influence of Independent Comission er and manajerial ownership on financial performance with accounting conservatism as an intervening variable. Independent Comissioner is m easured by total Independent Comissioner divided by total Independent Board, manajerial ownership is measured by share owned by mana jemen divided by total outstanding share, financial performance is proxied with Return On Asset and accounting conservatism is proxied by the Book to Market Ratio. The sample in this study are as many as 174 companies, and samples u sed in this study is a manufacturing company listed on the Indonesia Stock exchange during 2012-2016. The statistical method used is regression analysis with path analysis. The results show that better corporate governance, in terms of greater of independence commissioner and manajerial ownership shows to be a direct relation tofinancial performance. On the other hand , manajerial ownership lowered the financial performance via accounting conservatism. Howeever, in terms of greater independent commissioner does not lowered the financial performancce via accounting conservatism.

scholarly journals Pengaruh Pengungkapan Sukarela terhadap Kinerja Keuangan dengan Cost of Capital sebagai Variabel Intervening

2018 ◽  
Vol 3 (2) ◽  
pp. 168-173
Author(s):  
Nana Nofianti ◽  
Abdul Fatah ◽  
Novita Tirtasari
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Path Analysis ◽  
Statistical Method ◽  
Voluntary Disclosure ◽  
Cost Of Capital ◽  
Stock Exchange ◽  
Capital Cost ◽  
Corporate Financial Performance ◽  
Test Results

This study aimed to analyze the influence of voluntary discloure on financial performance with cost of capital as an intervening variable. Voluntary disclosure is measured by an index, financial performance in proksikan with Return on Asset and cost of capital is proxied by the CAPM. The sample in this study are as many as 55 companies, and samples used in this study is a manufacturing company listed on the Indonesia Stock exchange. The statistical method used is regression analysis with path analysis. Based on the test results showed that the index Voluntary Disclosure affect corporate financial performance. Voluntary Disclosure Index was observed to have an influence on cost of capital. Cost of capital have an influence on the financial performance and cost of capital mediate the association of voluntary disclosure and financial performance.

PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA DAN DAMPAKNYA TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

2018 ◽  
Vol 16 (1) ◽  
pp. 42 ◽  
Author(s):  
Movie Rahmatika Suryani
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Financial Performance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Earning Management ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Ownership Effect

The main objective of this research is to demonstrate empirically the effect of corporate governance mechanism, such as : board independent, audit committee, institutional ownership, and managerial ownership on the earning management. This research also to demonstrate empirically the effect of earning management on the financial performance in the manufacturing companies listed in Indonesia Stock Exchange (IDX). Samples were taken from the financial statements and annual report companies listed in Indonesia Stock Exchange (IDX) in 2011-2013. The sample was selected using sensus sampling method and acquired 206 companies. Using SPSS version 18 with the method of multiple regression analysis and simple regression analysis with a significance level of 5% specified. The results of this study show that (1) board independent has no effect on earning management, (2) audit committee has no effect on earning management, (3) institutional ownership effect on earning management, (4) managerial ownership effect on earning management, (5) on earning management effect on financial performance measured by ROA and ROE

scholarly journals Innovation and financial performance of brazilian companies: A statistical study period 2009 to 2013

Exacta ◽  
2016 ◽  
Vol 13 (3) ◽  
pp. 427-438
Author(s):  
Leonel Cezar Rodrigues ◽  
Renata Canela ◽  
Alessandra Cassol ◽  
Vanessa Alencar ◽  
Jussara Goulart Da Silva
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Performance Indicators ◽  
Statistical Study ◽  
Stock Exchange ◽  
Sao Paulo ◽  
The Other ◽  
Return On Equity ◽  
Net Margin ◽  
Analysis Of Performance

We look at innovation returns in two groups of companies set in Brazil. One group includes innovative companies, referred as 3i’s companies (Innoscence Innovation Index) and listed in the Stock Exchange Values of São Paulo – BOVESPA. The other group is referred as Not 3i’s companies, also listed in Sao Paulo’s BOVESPA. We first did a descriptive and then a regression analysis of performance indicators - net margin, asset profitability, return on equity and on invested capital, with data from companies classified as 3i’s and Not 3i’s in Economatica Report, limited to the period of 2009 to 2013. Results indicate that significant correlation appears between innovation and invested capital (ROI) returns on equity and on assets, as well, for 3i’s companies, as hypothetically projected. Net margin, however, is lower for 3i’s, than for Not 3i’s companies showing that restrained gains in 3i’s companies may be due to higher costs of internal innovation.

scholarly journals Evaluation of systematic risk, corporate governance, and cash holdings: evidence from Indonesia

2021 ◽  
Vol 20 (1) ◽  
pp. 35-45
Author(s):  
Musdalifah Azis ◽  
Michael Hadjaat ◽  
Rositawati ◽  
Dio Caisar Darma
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Service Sector ◽  
Stock Exchange ◽  
Cash Holdings ◽  
Systematic Risk ◽  
Sampling Technique ◽  
Financial Service ◽  
The Other ◽  
Probability Level

Profits that are calculated to finance unexpected cash need expedite management. This paper investigates the effect of corporate governance on cash holdings with systematic risk as a moderating variable. The population consists of companies from the property and real estate sectors listed on the Indonesia Stock Exchange (IDX) during 2012–2020. Through the purposive sampling technique, the sample obtained 41 companies as the study object. Data analysis is focused on panel data and its interpretation through the Moderated Regression Analysis (MRA). Hypothesis testing uses statistical terms at the 5% probability level. Important findings underline that corporate governance has a positive significant effect on cash holdings, while systematic risk has a negative insignificant effect. On the other hand, the moderation between corporate governance and cash holdings through systematic risk is positive significant. Systematic risk reflects the reliability of a stock; when the risk is higher, it tends to increase in cash flow situations, and investors prefer high-risk investments with the expectation of profit from returns. It is hoped that future contributions will serve as reference material for academics, government, and companies engaged in the financial service sector.

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KONSERVATISME AKUNTANSI

2019 ◽  
Vol 3 (2) ◽  
pp. 323-334
Author(s):  
Vika Fitranita
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Real Estate ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Accounting Conservatism ◽  
Coefficient Of Determination ◽  
Good Corporate Governance ◽  
Property Companies

This study aims to analyze the influence of corporate governance mechanisms on accounting conservatism in Real Estate and Property Companies listed on the Indonesia Stock Exchange (IDX) in 2012-2017. In this study, good corporate governance is analyzed as a factor that can encourage the achievement of accounting conservatism. This study included the type of descriptive study verifying causality. The population in this study were Real Estate and Property Companies listed on the Indonesia Stock Exchange (IDX) in 2012-2017 with a sample of 17 companies selected using the purposive sampling method. The types of data collected and used in this study are secondary data with methods of collecting data through documentation and literature studies. The data analysis method used is simple linear regression analysis that has met the testing of classical assumptions. The results of the study indicate that the independent variable, namely good corporate governance. The results of multiple regression analysis indicate that the coefficient of determination of R Square = 67%, which means that all independent variables can explain the variation of the dependent variable, accounting conservatism is 67%.

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 Good Corporate Governance , Ukuran Perusahaan dan Leverage terhadap kinerja Keuangan Perusahaan

2017 ◽  
Vol 4 (1) ◽  
Author(s):  
Adi Sindhu Nurcahya ◽  
Endang Dwi Wahyuni ◽  
Setu Setyawan
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Financial Performance ◽  
Significant Influence ◽  
Audit Committee ◽  
Stock Exchange ◽  
Secondary Data ◽  
Positive Influence ◽  
Analysis Method ◽  
Good Corporate Governance

This research aims to empirically prove that influence the size of commissioners, size of independent commissioners, size of directors, the size of audit committee, the size of corporation andleverage toward corporation’s financial performances partially and simultaneously. The objectof this research is manufacturing corporation sector and chemical industry base which is registered in indonesian stock exchange 2012-2013.The date which is used is secondary data directlyobatained from website of BEI and each of corporations’ website by using documentationtehcnique. The data is analyzed by using double regression analysis method and hypotheses.This research concludes that simultaneously test shows the result that commssioners variable,independent commssioners, directors, audit committee, size of corporation,and Leverage whichhas positive influence and significant on the change of financial performance dependent variable. Meanwhile partially test shows the result that only variable of directors and leveragewhich has significantly influence toward financial performance and partially commissionersvariable, indeopendent coommissioners,audit committee,and the size of corporation do not havethe significant influence toward financial performances.Ke ywords: Size of commissioners, size of independent commissioners, size of directors, size ofaudit committee, size of the corporation,and Leverage, financial performance.

Audit Committee Effectiveness Among Malaysian Listed Companies

2020 ◽  
Author(s):  
Shamsul Nahar Abdullah ◽  
Ku Nor Izah Ku Ismail
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Listed Companies ◽  
The Other ◽  
Interactive Effects ◽  
Committee Chairman ◽  
Kuala Lumpur ◽  
Political Costs ◽  
Leadership Structure

This study investigates further the previous paper by Shamsul Nahar and Al-Murisi (1997) by examining the interactive effects of the variables in that paper and introducing other variables associated with corporate governance and political costs. The present study postulated that percentage of external directors on audit committee interacted with the presence of an accountant on audit committee and with the number of years an audit committee in existence, respectively, to influence audit committee effectiveness. The study also posited that the interaction of the presence of an accountant on audit committee and the number of years an audit committee in existence positively and significantly influenced audit committee effectiveness. Addition. ally, the roles of leadership structure, audit committee chairman, and a firm's size on audit committee effectiveness were also investigated. Using a multiple regression from a sample consisting the Kuala Lumpur Stock Exchange listed companies, results showed that only a firm's size significantly influenced audit committee effectiveness in the predicted direction. Other variables, on the other hand, did not show any significant influence on audit committee effectiveness.  

PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN BARANG KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2015-2017

2019 ◽  
Vol 3 (2) ◽  
pp. 26
Author(s):  
Niken Ayu Wulandari ◽  
Tegoeh Hari Abrianto ◽  
Edi Santoso
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Simple Linear Regression ◽  
Return On Equity ◽  
Asset Turnover

This research to analyze and evaluate intellectual capital on financial performance obtained by return on equity, asset turnover and growth in revenue. The population in this study are consumer goods companies listed on the Stock Exchange in 2015-2017. The research sample was received by 21 companies obtained by using purposive sampling technique. The analytical method used is simple linear regression analysis with the SPSS version 20 application and uses the VAICTM method to measure intellectual capital. The results of this study indicate that intellectual capital has a significant effect on financial performance generated by return on equity, but intellectual capital does not have a significant effect on financial performance required by asset turnover and growth in revenue.

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