scholarly journals Pengaruh Corporate Governance terhadap Nilai Perusahaan pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2011-2014

Telaah Bisnis ◽  
2017 ◽  
Vol 17 (2) ◽  
Author(s):  
Andy Meindarto ◽  
Fitri Lukiastuti
Keyword(s):  
Corporate Governance ◽  
Firm Value ◽  
Audit Committee ◽  
Earnings Quality ◽  
Linear Regression Analysis ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis ◽  
Managerial Ownership ◽  
Governance Mechanism

Abstract This study aims to determine the effect of corporate governance on corporate value with the quality of earnings as an intervening variable. Corporate governance mechanism uses four variables managerial: ownership, institutional ownership, the proportion of independent directors and audit committee. The sample consist of 28 banking companies in 2011-2014. The research used Multiple Linear Regression Analysis to test the influence of in­dependent variables on dependent variable. Varible of earnings quality that measured by DA (Discretionary Accrual) has effect on firm value. Institutional ownership of independent board and audit committee have effect on earning quality. Other variables such managerial owner­ship and institutional ownership have no effect on earnings quality. Institutional ownership and independent board have effect on firm value, meanwhile managerial ownership and the audit committee have no effect on firm value. The value of adjusted R2 for the effect of corporate gov­ernance mechanisms on the quality of earnings was 0.170 or 17%. While the value of adjusted R2 for the effect of corporate governance mechanisms on firm value with the quality of earnings as an intervening variable was 0.311 or 31.1%.

scholarly journals Corporate governance quality, firm size and earnings management: empirical study in Indonesia Stock Exchange

2017 ◽  
Vol 14 (4) ◽  
pp. 105-120 ◽  
Author(s):  
Yulia Saftiana ◽  
Mukhtaruddin ◽  
Krisna Winda Putri ◽  
Ika Sasti Ferina
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Firm Size ◽  
Firm Value ◽  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis ◽  
Managerial Ownership

Earnings management (EM) is manipulation done by management in preparing financial statement in order to gain management advantages or to increase the firm value. EM can reduce the quality of financial statements because it does not show the real earning periodical. This research aims to identify the effect of good corporate governance (GCG) (institutional ownership, managerial ownership, frequency of board meetings, frequency of audit committee (AC) meetings), firm size, and leverage on the EM. Population comprises the companies in LQ 45 index of Iindonesia Stock Exchange (IDX) for the period 2010–2014. Samples of the research were taken using purposive sampling method, and the variables are tested using multiple linear regression analysis. The results of the research show that partially, only leverage has significant effect on EM, while institutional ownership, managerial ownership, frequency of board meeting, frequency of AC meetings, and firm size have no significant effect on EM, but all of the variables have simultaneously significant effect on EM. Limitations of the research are the only used 6 independent variables and 21 companies as samples of the research.

scholarly journals Analysis of Corporate Governance, Leverage and Company Size on the Integrity of Financial Statements

2019 ◽  
Vol 17 (1) ◽  
pp. 18
Author(s):  
Aina Zahra Parinduri ◽  
Risma Koeshartanti Pratiwi ◽  
Oktavina Ika Purwaningtyas
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Managerial Ownership ◽  
Company Size ◽  
Positive Effect

<p>The purpose of this study is to find empirical evidence of the effect of good corporate governance (Independent Board of Commissioners, Audit Committee, managerial ownership, institutional ownership), Leverage and Company Size on the integrity of financial statements. The sample used in the study was 33 companies listed in the LQ45 category on the Indonesia Stock Exchange (IDX) for the 2015-2017 period. This study uses the method of multiple linear regression analysis. The analytical tool used for hypothesis testing is SPSS 25. The results of this study indicate that the independent board of commissioners has a positive effect on the integrity of financial statements, institutional ownership has a positive effect on the integrity of financial statements. However, the audit committee, managerial ownership, leverage and company size have no influence on the integrity of financial statements.</p>

scholarly journals THE EFFECT OF PROFITABILITY AND GOOD CORPORATE GOVERNANCE ON EARNINGS QUALITY

2020 ◽  
Vol 25 (1) ◽  
pp. 13-27
Author(s):  
Rani Aprilian ◽  
Kiagus Andi ◽  
Yunia Amelia
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Good Corporate Governance

This study aims to examine the effect of profitability and good corporate governance on earnings quality in food and beverage companies listed on Indonesia Stock Exchange (IDX) 2015-2018 period. Profitability is calculated using Return on Assets (ROA). The proxy of Good Corporate Governance are institutional ownership, managerial ownership, audit committee, and independent commissioner. The dependent variable in this study is earnings quality measured by discretionary accrual using Modified Jones Model to detect earning management. This study used secondary data from the official website of Indonesian Stock Exchange (www.idx.co.id) and the sampling method in this study uses purposive sampling method. The data analysis in this study using multiple linear regression analysis. The results of this study indicate that profitability and audit committee have a positive effect on earnings quality, while the independent commissioner has a negative effect on earnings quality. Other independent variables i.e. institutional ownership and managerial ownership have no significant effect on earnings quality

scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP SAHAM RETURN PERUSAHAAN PERBANKAN YANG TERCATAT DI BEI PERIODE 2016–2019 [THE INFLUENCE OF GOOD CORPORATE GOVERNANCE ON STOCK RETURNS OF BANKING COMPANIES LISTED ON IDX FROM 2016 TO 2019]

2021 ◽  
Vol 1 (2) ◽  
pp. 125
Author(s):  
Natalia Natalia ◽  
Herlina Lusmeida
Keyword(s):  
Corporate Governance ◽  
Stock Returns ◽  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis ◽  
Managerial Ownership ◽  
Purposive Sampling ◽  
Good Corporate Governance

<p>The purpose of this study is to analyze the effect of good corporate governance on stock returns. Return is the level of profit obtained by investors on investment activities. Good corporate governance used in this study is an independent board of commissioners, audit committee, managerial ownership, and institutional ownership. This research was conducted using the annual report documentation method of banking companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2019. The sampling method in this study was purposive sampling with the number of samples obtained is 106 samples. Data processing is done by quantitative method using multiple linear regression analysis. The results of the study show that the audit committee and institutional ownership have a negative and significant effect on stock returns, while independent commissioners and managerial ownership have no effect on stock returns.<em></em></p><p><strong>BAHASA INDONESIA ABSTRAK</strong></p><p>Tujuan dari penelitian ini adalah untuk menganalisis pengaruh <em>good corporate governance</em> terhadap pengembalian saham. <em>Return</em> adalah tingkat keuntungan yang diperoleh investor atas kegiatan investasi. <em>Good corporate governance </em>yang digunakan dalam penelitian ini adalah dewan komisaris independen, komite audit, kepemilikan manajerial dan kepemilikan institusional. Penelitian ini dilakukan dengan metode dokumentasi laporan tahunan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) 2016–2019. Metode pengambilan sampel dalam penelitian ini adalah <em>purposive sampling</em> dengan jumlah sampel yang diperoleh sebanyak 106 sampel. Pengolahan data dilakukan dengan metode kuantitatif dengan menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan variabel komite audit dan kepemilikan institusional berpengaruh negatif dan signifikan terhadap <em>return</em> saham, sedangkan dewan komisaris independen dan kepemilikan manajerial tidak berpengaruh terhadap <em>return</em> saham.</p><p><strong><br /></strong></p>

scholarly journals Investment opportunity set to earning quality and firm’s value: Corporate governance mechanism as moderating variable.

2017 ◽  
Vol 14 (4) ◽  
pp. 435-448
Author(s):  
Bambang Bemby Soebyakto ◽  
Kencana Dewi ◽  
Mukhtaruddin M ◽  
Shendy Arsela
Keyword(s):  
Corporate Governance ◽  
Firm Value ◽  
Audit Committee ◽  
Earnings Quality ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Investment Opportunity ◽  
Committee Meeting ◽  
Corporate Governance Mechanisms ◽  
Investment Opportunity Set

This study aims to see the effect of Investment Opportunity Set (IOS) to earnings quality and firm value with corporate governance mechanisms (frequency of audit committee meeting, the composition of Independent board of commissioners, institutional ownership, and managerial ownership) as the moderating variable. In this study population was manufacturing companies listing from year 2009 until 2012. The samples were selected by using of purposive sampling method. After the selecting population based on the certain criteria, there are 15 companies sampled. The data analysis technique used in this study is multiple regression analysis. The result frequency of audit committee meeting, the composition of Independent board of commissioners, institutional ownership, and managerial ownership) does not influence the earnings quality but significantly influence the firm value. Based on the testing of partial, IOS does not effect on the earnings quality but significantly effect on the firm value and IOS which moderated by corporate governance mechanisms (frequency of audit committee meeting, the composition of Independent board of commissioners, institutional ownership, and managerial ownership) does not effect on the earnings quality and the firm value.

scholarly journals MEKANISME CORPORATE GOVERNANCE DAN NILAI PERUSAHAAN

2018 ◽  
Vol 4 (3) ◽  
pp. 360-364
Author(s):  
Aljufri Aljufri
Keyword(s):  
Corporate Governance ◽  
Quantitative Analysis ◽  
Firm Value ◽  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Annual Data ◽  
Governance Mechanism ◽  
Corporate Values

MEKANISME CORPORATE GOVERNANCE DAN NILAI PERUSAHAAN   Aljufri [email protected]   Setiap perusahaan bertujuan untuk mensejahterakan pemegang saham dengan cara meningkatkan nilai perusahaan.  Mekanisme Corporate Governance merupakan hal penting yang perlu diperhatikan oleh setiap perusahaan termasuk Perusahaan Manufaktur sub sektor Industri Dasar dan Kimia. Tujuan Penelitian ini untuk  mengetahui pengaruh  mekanisme corporate governance terhadap nilai perusahaan.             Obyek penelitian  Perusahaan Manufaktur sub sektor Industri Dasar dan Kimia yang terdaftar di BEI tahun 2016. Metode penelitian dengan menggunakan analisa kuantitatif dengan analisis regresi linear berganda. Analisis kuantitatif dilakukan untuk data tahunan selama 2 Tahun (2013- 2014).             Adapun hasilnya, mekanisme corporate governance (Ukuran Dewan, Ukuran Dewan Independen dan Ukuran Komite Audit) tidak berpengaruh siginifikan terhadap nilai perusahaan baik secara simultan maupun secara parsial. Kata Kunci : Nilai Perusahaan, Dewan Komisaris, Ukuran Komisaris     Independen, Komite Audit   ABSTRAC MECHANISM OF CORPORATE GOVERNANCE AND CORPORATE VALUES   Aljufri [email protected]   Each company aims for the welfare of shareholders by increasing the value of the company. Mechanism of Corporate Governance is an important thing to be considered by any company, including sub-sectors of Manufacturing and Chemical Industry Base. The purpose of this study was to determine the effect of corporate governance mechanism on firm value. The research object of Manufacturing subsector Basic Industry and Chemical listed on the Stock Exchange in 2016. The research method by using quantitative analysis with multiple linear regression analysis. Quantitative analysis is performed for the annual data for 2 years (2013- 2014). As a result, the mechanism of corporate governance (Board Size, Size  Independent Board and Audit Committee) no significant effect on firm value either simultaneously or partially. Keywords: firm value, the Board of Commissioners,  Independent Commissioner, Audit Committee

scholarly journals PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (SURVEI PADA PERUSAHAAN YANG TERMASUK DALAM INDEKS SRI KEHATI)

2018 ◽  
Vol 1 (2) ◽  
pp. 59
Author(s):  
H. Akram ◽  
Animah Animah ◽  
Prayitno Basuki
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Audit Committee ◽  
Linear Regression Analysis ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis ◽  
Governance Mechanism ◽  
Environmental Aspects ◽  
Corporate Governance Mechanism ◽  
Corporate Social

The objective of this study is to examine the influence of corporate governance mechanism on the disclosure of CSR. Studies conducted on the companies included in the SRI KEHATI index during 2011-2014. The study obtained 18 companies as sample of this study. The results of multiple linear regression analysis showed  that  the  audit  committee  and independent commissioner have no influence on the disclosure of CSR, while institutional ownership was found to have influence on the disclosure of CSR. The study implies that the stakeholders are able to change the dimensions of CSR implementation, whereby previously it was only for humanitarian and environmental aspects, CSR is now able to increase its profit and finally the goal to sustainability can be manifested

scholarly journals Determinan nilai perusahaan

2019 ◽  
Vol 3 (2) ◽  
pp. 38-47
Author(s):  
Darti Djuharni ◽  
Vanyah Jessica Rajani
Keyword(s):  
Corporate Governance ◽  
Firm Value ◽  
Linear Regression Analysis ◽  
Institutional Ownership ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Managerial Ownership ◽  
Return On Equity ◽  
Good Corporate Governance ◽  
Equity Ratio

Abstrak Tujuan penelitian ini adalah untuk mengetahui pengaruh Good Corporate Governance (GCG), profitabilitas, dan leverage terhadap nilai perusahaan. Metode yang digunakan adalah analisis regresi linier berganda dengan jumlah sampel sebanyak 39 dari 13 perusahaan sub sektor pertambangan. Hasil penelitian menunjukkan Good Corporate Governance, yang diproksikan dengan kepemilikan institusional dan kepemilikan managerial, profitabilitas dengan proksi Return On Equity (ROE), dan leverage menggunakan proksi Debt to Equity Ratio (DER) berpengaruh terhadap nilai perusahaan. Abstract The purpose of this study is to determine the effect of Good Corporate Governance (GCG), profitability, and leverage on firm value. The method used is multiple linear regression analysis with a total sample of 39 out of 13 mining sub-sector companies. The results of the study indicate Good Corporate Governance, which is proxied by institutional ownership and managerial ownership, profitability with proxy Return On Equity (ROE), and leverage using the proxy Debt to Equity Ratio (DER) to affect the value of the company.

scholarly journals The effect of corporate governance on company value (Empirical study of LQ 45 companies listed on the Indonesia Stock Exchange period 2015-2017)

2019 ◽  
Vol 9 (2) ◽  
pp. 155
Author(s):  
Karmila Febrianti ◽  
Nurul Hasanah Uswati Dewi
Keyword(s):  
Corporate Governance ◽  
Board Of Directors ◽  
Firm Value ◽  
Audit Committee ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Governance Mechanism ◽  
Company Value ◽  
Independent Audit

This research aims to examine the effect of corporate governance on company value of LQ 45 companies listed on the Indonesia Stock Exchange (IDX). The corporate governance mechanism consists of institutional ownership, proportion of independent commissioner, managerial ownership, independent audit committee, remuneration and nomination committee, board of directors, and board of commissioners, while firm value is proxied by Tobin’s Q. This research used 106 companies as a sample taken from a population of 135 companies in LQ 45 listed on the Indonesia Stock Exchange (IDX) period 2015-2017. The data were analyzed using a multiple linier regression analysis with SPSS program. The result shows that corporate governance mechanisms which are proxied by institutional ownership, proportion of independent commissioners, board of directors, and board of commissioners have an effect on firm value, while the corporate governance which are proxied by managerial ownership, independent audit committee, and remuneration and nomination committee have no effect on firm value.

scholarly journals Does Earnings Quality Mediate The Effect Of Corporate Governance On Firm Value

2021 ◽  
Vol 2 (6) ◽  
pp. 2026-2040
Author(s):  
Kodriyah ◽  
Nana Umdiana ◽  
Denny Putri Hapsari ◽  
Santi Octaviani
Keyword(s):  
Corporate Governance ◽  
Firm Value ◽  
Audit Committee ◽  
Earnings Quality ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Corporate Governance Mechanisms ◽  
Analysis Technique ◽  
Other Information ◽  
The Board Of Directors

This study aims to examine the influence of corporate governance factors on firm value and earnings quality as mediating variables. Research Methodology Using Purposive Sampling techniques, so as to obtain a data of 102. The analysis technique used was to use multiple regression and path analysis. Indicator of corporate governance has effect on firm value are managerial ownership and audit committee. Indicator of corporate governance has effect on earnings quality are Institutional ownership and audit committee. The earnings quality has no significant effect on the value of the company and has not been able to mediate the influence of managerial ownership, institutional ownership and committee on the value of the company. The corporate governance indicator is used 3 while there are other indicators such as the proportion of the independent commissioners board and the proportion of the board of directors. Investors do not only look at the financial aspects but can also see other information such as the implementation of corporate governance mechanisms as one of the considerations for investment decisions

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