scholarly journals The Effect of Good Corporate Governance, Cash Flow Volatility and Investment Opportunity Set (Ios) Towards Profit Quality (Empirical Study of Manufacturing Companies on the Indonesia Stock Exchange in 2013-2017)

2019 ◽  
Vol 03 (10) ◽  
pp. 407-419
Author(s):  
Ersanti . ◽  
Dewi Anggraini
Keyword(s):  
Corporate Governance ◽  
Empirical Study ◽  
Cash Flow ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Investment Opportunity ◽  
Good Corporate Governance ◽  
Investment Opportunity Set ◽  
Cash Flow Volatility

scholarly journals INVESTMENT OPPORTUNITY SET AND GOOD CORPORATE GOVERNANCE TO EARNINGS QUALITY

2020 ◽  
pp. 242-251
Author(s):  
Fransisca Listyaningsih
Keyword(s):  
Corporate Governance ◽  
Sampling Method ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Manufacturing Industries ◽  
Managerial Ownership ◽  
Investment Opportunity ◽  
Good Corporate Governance ◽  
Corporate Governance Mechanisms ◽  
Investment Opportunity Set

This study aims to examine the effect of good corporate governance mechanisms (consisting of institutional ownership and managerial ownership) and investment opportunity set (IOS) on earnings quality. The population in this study are companies with types of manufacturing industries listed on the Indonesia Stock Exchange in the period 2013 to 2017. The sample was obtained using a purposive random sampling method. Data analysis uses multiple linear regression. The results showed that the mechanism of good corporate governance did not affect earnings quality, and investment opportunity set (IOS) affected earnings quality. KEYWORDS: Good Corporate Governance, Investment Opportunity Set and Earnings Quality

scholarly journals PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE, SET KESEMPATAN INVESTASI (IOS) DAN UKURAN PERUSAHAAN TERHADAP KUALITAS LABA

2017 ◽  
Vol 9 (2) ◽  
Author(s):  
Kurniawati Kurniawati
Keyword(s):  
Corporate Governance ◽  
Significant Influence ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Investment Opportunity ◽  
Set Size ◽  
Good Corporate Governance ◽  
Final Sample ◽  
Investment Opportunity Set

The quality of earnings reported in the financial statements is one of the key factors to make a decision. This study aims to examine the effect of the mechanism of Good Corporate Governance (GCG), which is proxied by board of commissioner and institutional ownership, the investment opportunity set and the size of the company to the quality of earnings.<br />The sample used in this researchwere LQ45 companies listed at the Indonesia Stock Exchange during 2012-2015.Samples are collected by purposive sampling and resulted in 15 firms as the final sample. The statistic method used was multiplied analysis linear regression, with hypotheses testing of statistic t tests (α = 5%).<br />The results of this research showed that the institutional ownership has a significant influence to the quality of earnings, while board of commissioner, investment opportunity set and the size of the company has no significant influence to the quality of earnings.<br />Keywords : good corporate governance, board of commissioner, institutional ownership, investment opportunity set, size of the company, quality of earnings.

scholarly journals Pengaruh Investment Opportunity Set dan Penerapan Good Corporate Governance Terhadap Kualitas Laba

2021 ◽  
Vol 8 (2) ◽  
pp. 156
Author(s):  
Dwi Putri Aningrum ◽  
Ade Imam Muslim
Keyword(s):  
Corporate Governance ◽  
Earnings Quality ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Investment Opportunity ◽  
Good Corporate Governance ◽  
Panel Data Regression ◽  
Investment Opportunity Set ◽  
Negative Effect

This research aims to investigate the effect of the investment opportunity set and the implementation of good corporate governance on earnings quality. The observations in this research amounted to 75 data from manufacturing companies listed on the IDX in 2015-2019 that have met the purposive sampling criteria. Based on the results of panel data regression, it is concluded that the investment opportunity set and the implementation of good corporate governance have a significant effect simultaneously on earnings quality. Partially, the investment opportunity set and managerial ownership have no effect on earnings quality. Meanwhile, institutional ownership and independent board of commissioners have a significant negative effect on earnings quality.Keywords: Investment Opportunity Set; Managerial Ownership; Institutional Ownership; Independent Board of Commissioners; Earnings Quality.

scholarly journals The Influence of Company Size, Company Growth, Price to Book Value, Investment Opportunity Set, and Operating Cash Flow Againts Price Earnings Ratio in Food and Beverage Sub Sector Manufacturing Companies Listed In BEI from 2015 To 2017

2021 ◽  
Vol 4 (2) ◽  
pp. 1882-1893
Author(s):  
Andini Nurwulandari
Keyword(s):  
Cash Flow ◽  
Stock Exchange ◽  
Company Size ◽  
Manufacturing Companies ◽  
Investment Opportunity ◽  
Book Value ◽  
Investment Opportunity Set ◽  
Food And Beverage ◽  
Operating Cash Flow ◽  
Company Growth

This study aims to see how the Price Earning Ratio is affected by company size, growth, price to book value, investment opportunity set, and operating cash flow. The authors used panel data regression to analyze data from 2015 to 2017, 13 food and beverage firms were listed on the Indonesia Stock Exchange. According to the data that have been collected, company size, company growth, and price to book value all have a positive and significant effect on the Price Earning Ratio. Meanwhile, the Investment Opportunity Set and Operating Cash Flow have no impact on the Price Earning Ratio.

scholarly journals Factors That Affecting Income Persistency With Accrual Reliability As Intervening Variables Of Industrial Companies That Listed On Stock Exchange Of Thailand

2020 ◽  
Vol 2 (1) ◽  
pp. 12-28
Author(s):  
Diana Dwi Astuti ◽  
Wiwik Fitrianingsih ◽  
Siti Maimunah
Keyword(s):  
Corporate Governance ◽  
Path Analysis ◽  
Cash Flow ◽  
Stock Exchange ◽  
Earnings Persistence ◽  
Company Size ◽  
Debt Level ◽  
Industrial Companies ◽  
Good Corporate Governance ◽  
Cash Flow Volatility

This study aims to analyze the factors that affect earnings persistence with accrual reliability as an intervening variable at industrial companies that listed on the Stock Exchange Thailand in 2015-2019. The data that used in this research is secondary data. The research method that reseacher used is path analysis with SPSS version 24. Based on data analysis, the conclusion of this study are there is no significant effect of the independent variables (sales volatility, cash flow volatility, good corporate governance, debt level and company size) on accrual reliability. While the independent variable that affects earnings persistence are sales volatility and company size. The results of the path analysis are the accrual reliability variable can be used as an intervening variable of cash flow volatility, good corporate governance, and debt level on earnings persistence. While sales volatility and company size, accrual realibility can not used as intervening variable to earning persistence. Keywords: Sales Volatility, Cash Flow Volatility, Good Corporate Governance, debt level, company size. Earning persistence  

scholarly journals Pengaruh Investment Opportunity Set dan Free Cash Flow Pada Kebijakan Dividen dan Nilai Perusahaan

2017 ◽  
pp. 63
Author(s):  
I Gusti Ngurah Putu Adi Suartawan ◽  
Gerianta Wirawan Yasa
Keyword(s):  
Cash Flow ◽  
Firm Value ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Free Cash Flow ◽  
Manufacturing Companies ◽  
Investment Opportunity ◽  
Positive Effects ◽  
Investment Opportunity Set ◽  
Linear Regression Technique

This research is conducted to find out the effect of investment opportunity set and free cash flow towards dividend policy and its impacts on firm value of manufacturing companies registered in Indonesia Stock Exchange during the period of 2011-2013. The samples of this study are 25 manufacturing companies and they were selected by using purposive sampling method. The data is collected through non participants’ observation. Path analysis which is an extension of the multiple linear regression technique is used to analyze data. Based on the data analysis, it was found that, investment opportunity set has positive effects on dividend policy. It refuses the negative hypothesis, free cash flow has positive effects on dividend policy, investment opportunity set has positive effects on firm value, free cash flow has positive effects on firm value, dividend policy has positive effects on firm value, investment opportunity set has effects on firm value  through dividend  policy  and free  cash flow has no  effects on firm value  through  dividend   policy.  

scholarly journals The Influence Of Accounting Conservatism, IOS, And Good Corporate Governance On The Earnings Quality

2019 ◽  
Author(s):  
Gerianta Wirawan Yasa ◽  
Ida Bagus Putra Astika ◽  
Ni Made Ayu Widiariani
Keyword(s):  
Corporate Governance ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Accounting Conservatism ◽  
Investment Opportunity ◽  
Good Corporate Governance ◽  
Investment Opportunity Set ◽  
Positive Effect

Study aims to obtain the empirical evidence about the influence of accounting conservatism, investment opportunity set, and good corporate governance on earnings quality of corporates in the Indonesia Stock Exchange. These three factors will certainly affect how earnings are presented to users of financial statements as information in decision making. Secondary data are used in this study. All companies listed in Indonesia Stock Exchange for the period of 2013-2015 are the population in this study. The numbers of samples in this study were 381 companies that were selected by using purposive sampling technique. Multiple linear regression analysis is selected as a data analysis technique. The results show that accounting conservatism has a positive effect on earnings quality. Investment opportunity set has a positive effect on earnings quality. In addition, good corporate governance has no effect on earnings quality. Keywords: Earnings quality, accounting conservatism, investment opportunity set, good corporate governance.

FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN

2017 ◽  
Vol 8 (1) ◽  
pp. 63-84
Author(s):  
SYAIFUL BAHRI
Keyword(s):  
Corporate Governance ◽  
Cash Flow ◽  
Firm Size ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Sample Selection ◽  
Institutional Ownership ◽  
Free Cash Flow ◽  
Manufacturing Companies ◽  
Good Corporate Governance

The purpose of this study is to examine the effect of good corporate governance, profitability, liquidity, free cash flow, firm size, leverage, collateral assets, and institutional ownership of dividend policy. The research population of manufacturing companies listed on the Indonesia Stock Exchange in 2013 until 2015. The sample of research by using purposive sampling of the research sample selection of 47 manufacturing companies within 3 years and with the number of units of analysis as much as 141. The results show that good corporate governance, liquidity, free cash flow, leverage, collateral assets, and institutional ownership have no effect on dividend policy. Profitability and firm size affect the dividend policy effect on dividend policy.

Pengaruh Kinerja Keuangan dan Good Corporate Governance (GCG) Terhadap Nilai Perusahaan

MBIA ◽  
2019 ◽  
Vol 17 (2) ◽  
pp. 1-10
Author(s):  
Rolia Wahasusmiah
Keyword(s):  
Corporate Governance ◽  
Firm Value ◽  
Sampling Method ◽  
Total Population ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Positive Influence ◽  
Manufacturing Companies ◽  
Good Corporate Governance

This study aims to determine the effect of financial performance and good corporate governance (GCG) on the value of companies in manufacturing companies listed on the stock exchange Indonesia. The type of data used is secondary data in the form of annual report 2016. Population used in this study are all companies listed on the Indonesia Stock Exchange (BEI). This research uses purposive sampling method with total population of 144 companies and sample of 31 companies. The results show that simultaneously ROA, OPM, NPM, KM, and KI have a positive influence on firm value. While partially ROA  have a positive influence on firm value. While OPM, NPM, KM, and KI have no positive influence on firm value).

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