Pengaruh Corporate Governance Terhadap Kinerja Keuangan Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019

2020 ◽  
Vol 4 (2) ◽  
pp. 48-58
Author(s):  
Annisa Annisa
Keyword(s):  
Corporate Governance ◽  
Linear Regression ◽  
Financial Performance ◽  
Multiple Linear Regression ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
T Test ◽  
Managerial Ownership ◽  
Research Model ◽  
Regression Tests

The purpose of this research was to determine the effect of corporate governance on the performance of banking companies listed on the Indonesia Stock Exchange. The number of samples examined in this study were as many as 31 companies using the period from 2015 to 2019 so that the number of samples studied were 115 samples. Based on multiple linear regression tests conducted where each increase in managerial ownership will reduce financial performance. Based on multiple linear regression tests conducted where each increase in institutional ownership will improve financial performance. The results of the study are based on the t-test carried out for managerial ownership variables where the conclusions obtained are managerial ownership which has a negative and significant effect on financial performance. Based on the t test conducted for institutional ownership variables in which the conclusion obtained is institutional ownership has a positive and significant effect on financial performance. Based on the simultaneous F test, it was concluded that managerial ownership and institutional ownership variables have a joint or overall effect on financial performance. The amount of ability of independent variables in explaining the dependent variable is 14.3%, while the remaining 85.7% can be explained by other variables outside of the research model or research variables.

scholarly journals PENGARUH KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

2019 ◽  
Vol 3 (2) ◽  
pp. 64 ◽  
Author(s):  
Neni Marlina Br prba ◽  
Syahril Effendi
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Firm Value ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
T Test ◽  
Coefficient Of Determination ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
F Test

This study aims to identify, analyze and determine the effect of managerial ownership and institutional ownership partially and simultaneously on the value of the company in manufacturing companies listed on the Indonesia stock exchange. The method used is quantitative. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2013 to 2016. The samples used in this study are manufacturing companies that have certain criteria. The sampling method is done by purposive sampling, which is based on certain criteria. The data analysis technique used is the classic assumption test (normality, multicollinearity, heterocedasticity, and autocorrelation), multiple linear regression, t test, F test and coefficient of determination. Based on multiple linear regression analysis of variable managerial ownership and institutional ownership of firm value obtained Y = 1,419 + 0,014 X1 +1,158 X2 + e. From the results of the t test performed, the sig value of the managerial ownership variable is 0.381> 0.05, it can be concluded that the managerial ownership variable (X1) does not have a significant effect on firm value. While the sig value of institutional ownership is 0,000 <0,05, it can be concluded that institutional ownership (X2) has a significant effect on firm value. From the results of the F test or the tests carried out simultaneously, the sig value is 0,000 <0,05, it can be concluded that management ownership (X1) and institutional ownership (X2) together have a significant effect on firm value, while the coefficient of determination obtained Adjusted R Square of 0.201. This means that the ability of managerial ownership and institutional ownership variables in explaining the dependent variable is equal to 20.1% and the remaining 79.9% is explained by other variables not discussed in this study.

scholarly journals Pengaruh Intellectual Capital terhadap Kinerja Keuangan Perusahaan

2020 ◽  
Vol 17 (1) ◽  
Author(s):  
Novita Febriany
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Financial Performance ◽  
Multiple Linear Regression ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
T Test ◽  
Analytical Technique

ABSTRACTThe purpose of this study was to examine the effect of Intellectual Capital on the Company's Financial Performance in the Kompas 100 index companies listed on the Indonesia Stock Exchange. Multiple linear regression analysis is used as the analytical technique. The results of hypothesis testing (t-test) prove that Intellectual Capital influences the Company's Financial Performance. This means that the better the Intellectual Capital owned by the compass index company 100, the higher the company's financial performance. Keywords: Intellectual Capital and Financial Performance.ABSTRAKTujuan penelitian ini adalah untuk menguji pengaruh Intellectual Capital terhadap kinerja keuangan perusahaan yang terdaftar dalam Kompas 100 index yang terdaftar pada on the Bursa Efek Indonesia. Analisis regresi berganda digunakan sebagai teknik analisis yang digunakan. Hasil pengujian hipotesis (uji t-test) menunjukkan bahwa Intellectual Capital berpengaruh positif terhadap kinerja keuangan perusahaan. Hal ini menunjukkan bahwa Intellectual Capital yang semakin baik yang dimiliki oleh perusahaan yang terdaftar dalam index Kompas 100, maka semakin tinggi pula kinerja keuangan perusahaan.

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 The Influence of Institutional Ownership, Leverage, and Audit Committee on Earnings Management: Evidence of Companies Listed on the Indonesia Stock Exchange

2019 ◽  
Vol 2 (2) ◽  
pp. 97-112
Author(s):  
Aga Arye Perdana
Keyword(s):  
Linear Regression ◽  
Earnings Management ◽  
Multiple Linear Regression ◽  
Audit Committee ◽  
Design Methodology ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Institutional Ownership ◽  
T Test

Objective – This research aimed to analyze: 1) The influence of institutional ownership to earnings management, 2) The influence of leverage to earnings management dan 3) The influence of audit committee. Design/methodology – Population in this research is entire companies listed on the Indonesia Stock Exchange (BEI) in 2015-2017. Election of the sample with the purposive sampling method and is obtained by the amount of sample counted 194 company. This research used secondary data. The analysis used is multiple linear regression and t-test, to seek the influence of institutional ownership, leverage, and audit committee to earnings management. Results – Result of examination indicate that: 1) Institutional ownership had a significant effect to earnings management, with direction is positive 2) Leverage had a significant effect to earnings management, with direction is negative and 3) audit committee had a significant effect to earnings management, with direction is positive.

scholarly journals Pengaruh Good Corporate Governance pada Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Mediasi

2020 ◽  
Vol 30 (2) ◽  
pp. 388
Author(s):  
Gede Marco Pradana Dika Putra ◽  
Ni Gusti Putu Wirawati
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Firm Value ◽  
Stock Price ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Good Corporate Governance ◽  
The Relationship ◽  
Positive Effect

A firm not only aims to get profits but also maximize its value  which can be reflected in stock price. Research aims to examine the effect of good corporate governance on firm value with financial performance as a mediating variable. The study conducted on LQ45 companies listed on Indonesia Stock Exchange in 2017-2018. Sample determined by purposive sampling with 32 samples. Path analysis was used. analysis showed managerial ownership and institutional ownership had no effect on financial performance, managerial ownership and institutional ownership had no effect on firm value, financial performance had a positive effect on firm value, and financial performance was unable to mediate the relationship between GCG and firm value. Keywords: Good Corporate Governance; Firm Value.

scholarly journals PENGARUH KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN

2019 ◽  
Vol 1 (1) ◽  
pp. 87-104
Author(s):  
Putu Cita Ayu ◽  
Ni Komang Sumadi
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Ownership Structure ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Tobin’S Q ◽  
Corporate Value ◽  
Tobin's Q ◽  
Manufacturing Company

The main purpose of the company is to increase the value of the company. With the achievement of high corporate value, the prosperity for shareholders can increase. Factors that can affect the value of the company is the ownership structure of the company.             This study aims to determine the effect of institutional ownership and managerial ownership of corporate value. The value of the company in this study is proportional to the value of Tobin's Q. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) during the period 2014-2016. The method of analysis in this study using multiple linear regression.             The results of this study indicate that institutional ownership positively affects the value of the company while managerial ownership does not affect the value of the company.

scholarly journals Analysis of The Effect of Good Corporate Governance on Company Value in Construction and Building Sub Sectors

2019 ◽  
pp. 346-351
Author(s):  
Rini Adiarini
Keyword(s):  
Corporate Governance ◽  
Linear Regression ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Independent Variables ◽  
Company Value ◽  
Good Corporate Governance ◽  
Exchange Data

The study mainly aimed to analyze the effect of the mechanism of good corporate governance on the company value. The population of this study is the construction and building sub-sector companies in the period 2013 - 2017 registered in the Indonesia Stock Exchange. Data were obtained from 10 companies as the sample using purposive sampling method. The analytical method used was multiple linear regression using e-Viewers 9. The results of this study indicated that 90,697 percent of the company value is affected by independent variables including managerial ownership, institutional ownership, independent board of commissioners and board size, and 9.303 percent is explained by factors outside the regression model.

scholarly journals Pengaruh Struktur Modal Terhadap Kinerja Keuangan Pada PT. Astra Agro Lestari Tbk

2020 ◽  
Vol 9 (2) ◽  
pp. 78-85
Author(s):  
Nindyawati
Keyword(s):  
Linear Regression ◽  
Data Collection ◽  
Financial Performance ◽  
Multiple Linear Regression ◽  
Stock Exchange ◽  
Sampling Technique ◽  
T Test ◽  
Testing Technique ◽  
F Test ◽  
Financial Reports

This study aims to examine and analyze the structure consisting of capital, debt and investment on financial performance at PT. Astra agro lestari tbk. Data collection is carried out through financial reports that are available on the Indonesian stock exchange (BEI) for 5 years. Analysis of calculations in research using the help of SPSS 23 program. The sampling technique used is the population method and sampling. The data testing technique uses multiple linear regression, t test or partial, F test or simultaneous. The results of the analysis show that capital has a significant effect on financial performance, debt has a significant effect on financial performance, while investment has no significant effect on financial performance.

scholarly journals PENGARUH MEKANISME CORPORATE GOVERNANCE DAN MANAJEMEN LABA TERHADAP KINERJA KEUANGAN PERUSAHAAN YANG TERDAFTAR DI INDEKS LQ 45

2020 ◽  
Vol 29 (2) ◽  
pp. 119
Author(s):  
Fariz Maulana Ghazali
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Financial Performance ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Audit Committees ◽  
Managerial Ownership ◽  
Return On Assets ◽  
Points Of View ◽  
Observation Period

Introduction: The objective of this research is to examine how to influence of corporate governance and earnings management on financial performance. Methods: Independent variables in this research are managerial ownership, institutional ownership, independent commissioners, audit committees and earnings management. Dependent variable is financial performance. Earnings management in this research was measured using Modified Jones Models, while financial performance was measured by cash flow return on assets (CFROA). Sampel was conducted on the company that listed at Indeks 45 Indonesia Stock Exchange. The sample period of this research is 2013. Data of this research are analyzed using multiple regression. Results: The results of the analysis show that managerial ownership, institutional ownership, independent commissioners and audit committees have not influence to financial performance. Earnings management have influence to financial performance.Conclusion and suggestion: Subsequent research can make comparisons between stock indices on the Indonesia Stock Exchange and the use of different models in determining corporate governance and discretionary accruals and extending the observation period so that there are mechanisms for corporate governance and earnings management with different points of view.

ANALISIS PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN SEKTOR PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2012-2016

2018 ◽  
Vol 3 (1) ◽  
pp. 37-52
Author(s):  
Tyahya Whisnu Hendratni ◽  
Nana Nawasiah ◽  
Trisnani Indriati
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
The Board Of Directors ◽  
Negative Effect ◽  
Regression Tests ◽  
Positive Effect

This study aims to examine the effect of the board of commissioner's size, the board of directors, institutional ownership, independent commissioner; and firm size on financial performance. The population used in this study is a banking company listed on the Indonesia Stock Exchange period 2012 - 2016. The population of this study amounted to 144 companies. Sampling was done using non-random sampling technique. There are 20 companies that meet the criteria as research samples so that the research data amounted to 100. Data analysis is multiple linear regression tests. The results of this study show the board of commissioners, institutional ownernship, and independent commissioner have a positive effect, while firm size has a negative effect on financial performance.   Keywords: corporate governance, financial performance

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