scholarly journals NILAI PERUSAHAAN DITINJAU DARI TANGGUNG JAWAB SOSIAL, TATA KELOLA, DAN KESEMPATAN INVESTASI PERUSAHAAN

2020 ◽  
Vol 2 (2) ◽  
pp. 94-103
Author(s):  
Ni Nyoman Ayu Suryandari ◽  
◽  
Frischa Faradilla Arwinda Mongan ◽  
Keyword(s):  
Corporate Governance ◽  
Multiple Regression

Nilai perusahaan mencerminkan persepsi yang diberikan investor kepada perusahaan. Untuk meningkatkan nilai perusahaan maka perusahaan harus memberikan informasi yang mampu meningkatkan persepsi investor kepada perusahaan. Sinyal yang diberikan perusahaan kepada investor berupa laporan keuangan akan mengurangi asimetri informasi sehingga investor mampu mengambil keputusan yang bermutu. Faktor-faktor yang diduga berpengaruh terhadap nilai perusahaan adalah tanggung jawab sosial, tata kelola perusahaan dan kesempatan investasi perusahaan. Dengan menggunakan sampel 10 perusahaan yang mengikuti CGPI (Corporate Governance Perception Index) tahun 2016-2018, dan dengan menggunakan. Teknik analisis data multiple regression maka diperoleh hasil bahwa tanggung jawan sosial dan keputusan investasi bukanlah faktor yang menentukan nilai perusahaan, sementara peningkatan tata kelola perusahaan akan mengurangi nilai perusahaan.

scholarly journals The role of the external auditor in corporate governance: The case of companies listed in the NYSE Euronext Lisbon

2019 ◽  
Vol 8 (4) ◽  
pp. 38-51 ◽  
Author(s):  
José Manuel Bernardo Vaz Ferreira
Keyword(s):  
Corporate Governance ◽  
Multiple Regression ◽  
Direct Relationship ◽  
Logistic Models ◽  
Agency Problems ◽  
Securities Market ◽  
External Auditors ◽  
External Auditor ◽  
Economic Crimes

This study investigates the effects of the presence of the external auditor on corporate governance in Portugal, in the way listed companies are managed, based on the verification of compliance with the corporate governance regulations of the Securities Market Commission, as well as the transparency of information and the reduction of agency problems, fraud and economic crimes. By comparing government reports of companies listed on NYSE Euronext Lisbon, during several periods and with surveys conducted in the 1st half of 2013 in Portugal to the external auditors responsible for the majority of the legal certification of accounts of companies during 2007 to 2011, a significant direct relationship in the fulfillment of the recommendations of corporate governance and its verification by the external auditor is concluded. Based on multiple regression and multinomial logistic models, it is concluded that a greater involvement of the ROC in complying with corporate governance recommendations, allows for greater transparency of information and a reduction of agency problems, fraud and economic crimes

scholarly journals Factors influential to the acceptance of managerial accounting tools in Tra Vinh’s small and medium enterprises

Accounting ◽  
2022 ◽  
Vol 8 (1) ◽  
pp. 75-80 ◽  
Author(s):  
Quang Linh Huynh
Keyword(s):  
Corporate Governance ◽  
Multiple Regression ◽  
Small And Medium Enterprises ◽  
Environmental Uncertainty ◽  
Business Environment ◽  
Organizational Size ◽  
Regression Analyses ◽  
Managerial Accounting ◽  
Medium Enterprises ◽  
Positive Impacts

Managerial accounting tools are vital controlling techniques to businesses. Nevertheless, the acceptance of managerial accounting tools in business might challenge directors in Tra Vinh’s business environment. The current research employed multiple regression analyses to investigate the influence of the acceptance of managerial accounting tools in Tra Vinh’s enterprises. The empirical findings demonstrate the usefulness of managerial accounting tools, environmental uncertainty, the structure of corporate governance, organizational interdependence and organizational size have positive impacts on the acceptance of managerial accounting tools in business. The structure of corporate governance and the usefulness of managerial accounting tools are the two strongest factors determining the acceptance of managerial accounting tools in business. The current research will help directors in Tra Vinh’s enterprises establish efficient managerial accounting tools in business that are suitable to the usefulness of managerial accounting tools, environmental uncertainty, the structure of corporate governance, organizational interdependence, and organizational size, so that they can gain the best possible effectiveness.

scholarly journals Pengaruh Corporate Governance Dan Manajemen Laba Terhadap Kebijakan Dividen

2014 ◽  
Vol 5 (2) ◽  
pp. 151
Author(s):  
Agustina Ratna Dwiati ◽  
Muhammad Bisyri Effendi
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Multiple Regression ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Investment Opportunity ◽  
Financial Firms ◽  
Investment Opportunity Set ◽  
The Impact

AbstractThe aim of this study is to test the impact of corporate governance and investment opportunity set toward dividend policy with earnings management as intervening variable. The sample of this study is non-financial firms listed in Indonesia Stock Exchange and also a member of Corporate Governance Perception Index on 2012 and 2013. The method that used in this study is multiple regression. The results showed that company with strong corporate governance really cared about shareholders interests by giving high dividend for them. Meanwhile, earnings management has no impact toward dividend policy.

scholarly journals Studi good corporate governance dan kinerja saham perusahaan publik pada sektor manufaktur di Indonesia

2019 ◽  
Vol 7 (2) ◽  
Author(s):  
Indhira Putri ◽  
Iramani Iramani
Keyword(s):  
Corporate Governance ◽  
Multiple Regression ◽  
Stock Return ◽  
Foreign Ownership ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Independent Variables ◽  
Good Corporate Governance

This study aimed to examine the effect of Good Corporate Governance on manufacturing companies. The researchers used the boards of the commissioner, managerial ownership, independent commissioner, and foreign ownership as Good Corporate Governance’s proxy on the performance of the stock. The independent variables consist of the boards of the commissioner, managerial ownership, independent commissioner, and foreign ownership. The performance of stock is used by using stock return as measurement and dependent variable. The sample consists of manufacturing companies of the period of 2010-201. The hypothesis was tested by using multiple regression linear. Simultaneously, the boards of commissioners, managerial ownership, independent commissioner, and foreign ownership significantly affect the performance of the stock. Partially, the boards of commissioner negative significantly affect the performance of the stock. In addition, the managerial ownership and independent commissioner do not significantly affect the performance of the stock. Yet, the foreign ownership positively and significantly affects the performance of the stock.

scholarly journals PENGARUH CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY, DAN KEPEMILIKAN MAYORITAS TERHADAP AGRESIVITAS PAJAK

Paradigma ◽  
2020 ◽  
Vol 17 (2) ◽  
pp. 57-68
Author(s):  
Puput Putrianika
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Multiple Regression ◽  
Sampling Method ◽  
Secondary Data ◽  
Corporate Tax ◽  
Tax Aggressiveness ◽  
Negative Effect ◽  
Corporate Social

This study aims to examine the effect of corporate governance (CG), corporate social responsibility (CSR), and majority ownership on corporate tax aggressiveness. The method used is descriptive with a quantitative approach. The data used in this research is secondary data obtained from www.idx.co.id and IICG. Data were analyzed using multiple regression with SPSS 22.0 software. The research sample was taken using purposive sampling method. The sample of this study used 9 companies that were included in the CGPI ranking during the years 2012-2015. The results showed that corporate governance and majority ownership had no effect on tax aggressiveness. Meanwhile, corporate social responsibility has a significant negative effect on tax aggressiveness. For further research, it is expected to use other variables that can influence tax aggressiveness and to use other proxies to measure the level of tax aggressiveness.

CORPORATE GOVERNANCE AND FINANCIAL PERFORMANCE OF MOBILE SERVICE PROVIDERS IN KENYA: A CASE OF AIRTEL KENYA LTD

2017 ◽  
Vol 2 (6) ◽  
pp. 1
Author(s):  
Adan Billow Mohamed ◽  
Mr. Gerald Atheru
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Multiple Regression ◽  
Ethnic Diversity ◽  
Service Providers ◽  
Gender Diversity ◽  
Target Population ◽  
Middle Level ◽  
Primary Data ◽  
Mobile Service

Purpose:  The purpose of the study was to determine the effect of corporate governance on financial performance of mobile service providers in Kenya in the case of Airtel Kenya.Methodology: The study adopted a descriptive research design where a case study was conducted. The target population comprised of all the 96 employees in the top and middle level management working with Airtel Kenya Ltd within Nairobi. The study used primary data collected using a questionnaire. The study used multiple regression analysis. The statistical software used to run the multiple regression was SPSS.Results: The study findings revealed that board members’ experience, their educational qualifications and board ethnic diversity had a positive and significant effect on the financial performance of the firm. Board size, however was found to have a negative but significant effect on the financial performance of the firm. Board gender diversity though had a positive effect on the financial performance of the firm; this effect was found to be insignificant. Financial leverage was also found to moderate the relationship between corporate governance and financial performance of the firm.Unique contribution to theory, practice and policy: Based on the responses given by the individuals in the two management levels participating in the study, it was recommended that if Airtel Kenya Ltd was to improve their financial performance which had not been impressive, they needed to place key emphasis on the characteristics of their board for efficiency and effectiveness. The management had to ensure that they limited the amount of debts of the firm.

scholarly journals Pengaruh Opini Audit dan Corporate Governance Terhadap Kualitas Laporan Keuangan

2018 ◽  
Vol 16 (1) ◽  
pp. 41
Author(s):  
Farid Addy Sumantri
Keyword(s):  
Social Sciences ◽  
Corporate Governance ◽  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Total Asset ◽  
Purposive Sampling ◽  
The Social

Penelitian ini bertujuan untuk menguji pengaruh opini audit dan corporate governance terhadap kualitas laporan keuangan. Selanjutnya dalam penelitian ini variabel Corporate Governance disingkat menjadi CG. Opini audit dilihat dari jenis opini audit yang diberikan oleh auditor independen. CG dilihat berdasarkan mekanisme CG yang terdiri dari komposisi dewan komisaris, kepemilikan institusional dan kepemilikan manajerial atas saham yang dimiliki. Kualitas laporan keuangan diukur dengan menggunakan non operating accruals dibagi total asset. Sampel penelitian yang digunakan dalam penelitian ini terdiri 11 perusahaan sektor aneka industri metal yang terdaftar di Bursa Efek Indonesia (BEI) peiode 2014-2016. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan metode purposive sampling. Teknis analisis yang digunakan adalah multiple regression  analysis dengan alat bantu program SPSS (statistical package for the social sciences) for windows versi 24. Hasil penelitian menunjukkan Opini audit tidak berpengaruh terhadap kualitas laporan keuangan, yaitu 0,357 > 0,05. Komposisi dewan komisaris tidak berpengaruh terhadap kualitas laporan keuangan 0,594 > 0,05. Kepemilikan institusional tidak berpengaruh terhadap kualitas laporan keuangan 0,550 > 0,05. Kepemilkan manajerial berpengaruh signifikan negatif terhadap kualitas laporan keuangan 0,007 < 0,05.

scholarly journals Pengaruh Good Corporate Governance Terhadap Environmental Disclosure

Akuntabilitas ◽  
2019 ◽  
Vol 12 (2) ◽  
pp. 215-226
Author(s):  
Eny Suprapti ◽  
Farhan Achmad Fajari ◽  
Achmad Syaiful Hidayat Anwar
Keyword(s):  
Corporate Governance ◽  
Board Of Directors ◽  
Multiple Regression ◽  
Audit Committee ◽  
Institutional Ownership ◽  
Environmental Problems ◽  
Managerial Ownership ◽  
Environmental Disclosure ◽  
Good Corporate Governance ◽  
The Board Of Directors

Environmental problems become things that have not been considered for the companies. This Study aims to determine the effect good corporate governance to environmental disclosure. Good Corporate Governance is a system to controlling management, where GCG is proxied by the board of directors, board of commissioners, institutional ownership, managerial ownership, and audit committee. This reaserch use non financial companies listed on BEI. The research sample 30 companies. Measurement of environmental disclosure uses GRI – G4 index is 34 index.  This study using multiple regression. Based on the results of the study found good corporate governanceis proxieduse board of directors and board commissioners there isn’teffect on environmental disclosure.The results institutional ownership, managerial ownership, and audit committee effect on environemental disclosure

scholarly journals PERAN STRUKTUR CORPORATE GOVERNANCE DALAM TINGKAT KEPATUHAN MANDATORY DISCLOSURE IFRS

2016 ◽  
Vol 3 (1) ◽  
pp. 39
Author(s):  
Sean Archie Ago Tondombala ◽  
Hexana Sri Lastanti
Keyword(s):  
Corporate Governance ◽  
Multiple Regression ◽  
Audit Committee ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Governance Structure ◽  
Managerial Ownership ◽  
Mandatory Disclosure ◽  
Independent Variables

<span class="fontstyle0">The objective of this study is to find out the effect of corporate governance structure which is proxied by managerial ownership, institutional ownership, the number of board of commissioner meetings, the number of audit committee meetings, the proportion of independent commissioner and the amount of audit committee to the level of compliance with IFRS mandatory disclosure. The independent variables in this study are managerial ownership, institutional ownership, the number of board of commissioner meetings, the number of audit committee meetings, the proportion of independent commissioners and the amount of audit committee. The dependent variable in this study is the level of compliance with IFRS mandatory disclosure. Samples that used in this study were coal mining company listed on the Indonesia Stock Exchange (IDX) 2011-2013, there are 18 companies choosed with a sampling technique using purposive sampling method. This study uses multiple regression statistical technique (multiple regression model) to test the effect of independent variables on the dependent. The program used for hypothesis testing is SPSS 22. The results of this research indicates that the independent variables which managerial ownership, institutional ownership and the proportion of independent commisioners affect the level of compliance with IFRS mandatory disclosure. While the<br />other independent variables are the number of board of commissioner meetings, the number of audit committee meetings and the amount of audit committee has no effect on the level of compliance with IFRS mandatory disclosure.</span>

scholarly journals Corporate Governance in the Banking Industry of Kosovo

2019 ◽  
Vol 7 (3) ◽  
pp. 20-34 ◽  
Author(s):  
Arber Hoti ◽  
Arben Dermaku
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Financial Performance ◽  
Multiple Regression Analysis ◽  
Board Of Directors ◽  
Multiple Regression ◽  
Commercial Banks ◽  
Banking Sector ◽  
Board Members ◽  
The Board Of Directors

The main purpose of this research is to study the impact of corporate governance on the financial performance of the banking sector in Kosovo. To analyze this impact, the Pearson correlation coefficient, multiple regression analysis related to the board size and board independence and banking sector performance in Kosovo were applied. The key corporate governance variables that have been studied in this research are: (i) size of the board of directors, (ii) the independence of the board of directors (the ratio between non-executive directors and the total number of board members). The data for this research were collected from the annual reports and audited financial statements of commercial banks in Kosovo for the 12 year period (2006-2017) and from questionnaires addressed to board members of commercial banks in Kosovo as well as other publications from relevant local institutions such as the Central Bank of Kosovo (CBK), Statistical Office of Kosovo (SOK), Tax Administration of Kosovo (TAK), etc. The results of the multiple regression analysis regarding the influence of the board of directors on the financial performance of the banking sector indicate that: the size of the board of directors and the independence of the board of directors have a positive and significant impact on the financial performance of the banking sector in Kosovo, expressed through return on assets (ROA) and return on equity (ROE). Findings of this research are in line with the findings of other researchers in this field and confirm the assertion that the management of the above variables improves and has a positive impact on the financial performance of banks in Kosovo.

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