Pengaruh E-Banking dan Good Corporate Governance terhadap Kinerja Perbankan di Indonesia

This study aims to examine the effect of e-banking and the implication of good corpoarte governance on banks performance. The rapid movement of digital technology in dealing with transaction provides both challange and opportunities. Banks, should understand the digital trend to survive in digital era, while the good corporate governance practice will impact banks performance through planning strategies and decision making. This paper use panel regression to analyze the data, and banks that listed in Indonesia Stock Exchange is used as sample. The result indicates that e-banking, board size, and institutional ownership do not statistically significant in influencing banks performance. While ownership concentration and independent commissioner has positive effect on banks performance.

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Effect of Corporate Governance Practice and Bank Regulatory Capital on Performance: Evidence from Deposit Money Banks in Nigeria

International Journal of Social, Political and Economic Research ◽

10.46291/ijospervol7iss4pp838-862 ◽

2020 ◽

Vol 7 (4) ◽

pp. 838-862

Author(s):

Adamu Yahaya ◽

Fauziah Mahat ◽

Jamilu Abdulkadir

Keyword(s):

Corporate Governance ◽

Random Effect ◽

Least Square ◽

Executive Directors ◽

Regulatory Capital ◽

Ordinary Least Square ◽

Good Corporate Governance ◽

Governance Practice ◽

Corporate Governance Practice ◽

Positive Effect

This study examine the effect of corporate governance practice and regulatory capital on the performance of deposit money banks in Nigeria. The study employed a panel data, covering 9 years period across 14 listed deposit money banks in Nigeria. An ordinary least square (OLS) regression was used to analyzed the data for the study. Breausch and Pagan LM and hausman test were conducted to ascertain the best model between pooled OLS, random effect and fixed effect. The study found that board size, non-executive directors and bank regulatory capital have a significant positive effect on the performance of deposit money banks in Nigeria, while role duality was insignificant. Based on the findings, the study recommend compliance to any good corporate governance practice and bank regulatory capital to maintain healthy banks.

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PENGARUH IMPLEMENTASI GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN

Jurnal Riset Manajemen dan Bisnis ◽

10.21460/jrmb.2019.141.315 ◽

2019 ◽

Vol 14 (1) ◽

pp. 47

Author(s):

Bambang Purnomo Hediono ◽

Insiwijati Prasetyaningsih

Keyword(s):

Corporate Governance ◽

Linear Regression ◽

Financial Performance ◽

Linear Regression Model ◽

Stock Price ◽

Stock Exchange ◽

Operating Profit ◽

Good Corporate Governance ◽

Governance Index ◽

Positive Effect

This study aims to examine the effect of Good Corporate Governance (GCG) implementation on company,s financial performance. Sample size in this study were 16 companies listed on the Indonesia Stock Exchange. The Company’s Good Corporate Governance Index Score is based on ranking the SWA Governance Index. The analytical method used in this study uses a linear regression model. The results showed that GCG had a positive effect on corporate income, operating profit and post-tax profit. This shows that GCG has a positive effect on financial performance. Meanwhile, GCG has no significant effect on stock price. Key Words: Good Corporate Governance (GCG), Financial Performance ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh implementasi Good Corporate Governance (GCG) terhadap kinerja keuangan Perusahaan. Ukuran sampel dalam penelitian ini adalah 16 perusahaan yang terdaftar di Bursa Efek Indonesia. Skor Indek GCG Perusahaan mendasarkan pada perangkingan Indek Tata Kelola SWA. Metode analisis yang digunakan dalam penelitian ini menggunakan model regresi linier. Hasil penelitian menunjukkan bahwa GCG berpengaruh positif terhadap pendapatan perusahaan, laba operasional dan laba setelah pajak. Hal ini menunjukkan bahwa implementasi GCG berpengaruh positif terhadap kinerja keuangan. Sementara itu, GCG tidak berpengaruh signifikan terhadap kinerja harga saham. Kata Kunci: Good Corporate Governance (GCG), Kinerja Keuangan

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Pengaruh Good Corporate Governance Dan Profitabilitas Terhadap Nilai Perusahaan

Jurnal Manajerial Dan Kewirausahaan ◽

10.24912/jmk.v3i2.11886 ◽

2021 ◽

Vol 3 (2) ◽

pp. 398

Author(s):

Maria Silvia Coo Menge ◽

Kartika Nuringsih

Keyword(s):

Corporate Governance ◽

Firm Value ◽

Manufacturing Industry ◽

Stock Exchange ◽

Institutional Ownership ◽

Significant Positive Effect ◽

Financial Reports ◽

Purposive Sampling ◽

Good Corporate Governance ◽

Positive Effect

The research objective was to determine the effect of good corporate governance which is proxied by managerial and institutional ownership and the effect of profitability in predicting firm value (Tobin Q) in the manufacturing industry in the consumer goods sector listed on the Indonesia Stock Exchange for the 2017-2019 period. The study involved 11 companies that were collected based on purposive sampling. Data in the form of company financial reports are obtained through the Indonesia Stock Exchange website. Data processing using Eviesw10 software with the results of the variable good corporate governance, especially managerial ownership, has a significant positive effect on firm value, while institutional ownership does not have a significant effect. Furthermore, profitability has a significant positive effect on firm value. The results of this study can be used as an example of a mechanism for suppressing agency conflict and as a reference in conducting studies on the creation of corporate value. Tujuan penelitian adalah untuk mengetahui pengaruh good corporate governanceyang diproksi dengan kepemilikan manajerial dan institusionalserta efek profitabilitas dalam mempredikasikan nilai perusahaan (Tobin Q) pada industri manufaktur sektor barang konsumsi terdaftardi Bursa Efek Indonesia periode 2017-2019. Penelitian melibatkan 11 perusahaan yang dikumpulkan berdasarkan purposive sampling. Data berupa laporan keuangan perusahaan diperoleh melalui situs Bursa Efek Indonesia. Pengolahan data menggunakan software Eviesw10 dengan hasil variabel good corporate governancekhususnya kepemilikan manajerial berpengaruh signifikan positif signifikan terhadap nilai perusahaan sebaliknya kepemilikan institusional tidak berpengaruh signifikan. Selanjutnya profitabilitas berpengaruhi secara positif signifikan terhadap nilai perusahaan. Hasil penelitian ini dapat digunakan sebagai salah satu contoh mekanisme menekan konflik keagenan serta sebagai referensi dalam melakukan kajian terhadap penciptaan nilai perusahaan.

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Is good corporate governance practice the panacea for small-to-medium businesses operating in the South African retail sector?

Corporate Ownership and Control ◽

10.22495/cocv12i2c6p1 ◽

2015 ◽

Vol 12 (2) ◽

pp. 579-589 ◽

Cited By ~ 4

Author(s):

Athenia Bongani Sibindi ◽

Augustine Oghenetejiri Aren

Keyword(s):

South Africa ◽

Corporate Governance ◽

Cash Flow ◽

Retail Sector ◽

Flow Management ◽

Cash Flow Management ◽

Good Corporate Governance ◽

Governance Practices ◽

Governance Practice ◽

Corporate Governance Practice

The small, micro and medium business enterprises (SMMEs) sector is universally acclaimed for fostering economic growth in many economies. The health of this sector is largely premised on the observance of good corporate governance tenets. The purpose of this paper is to determine whether good corporate governance practice has been firmly embedded in the small-to-medium enterprise (SMMEs) sector in South Africa. In this study we interrogate the influence of good internal control systems, with a special focus on cash flow management practices on the survival or growth of the SMMEs. This paper utilised qualitative research methods and employed the survey technique amongst the SMMES operating in the retail sector of Pretoria in South Africa. We find evidence that good corporate governance practices enhance cash flow management processes. This is extremely important to the survival of a business, particularly small businesses, and poor corporate governance practices lead to weak cash flow management systems, which can thus lead to small business failure. We also proffer policy advice as to the remedial actions needed to safeguard this sector

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PENGARUH KOMPENSASI MANAJEMEN DAN GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN PAJAK SUB SEKTOR MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA

10.31227/osf.io/3vnmd ◽

2019 ◽

Author(s):

Melsy Darta ◽

Marlina

Keyword(s):

Corporate Governance ◽

Panel Data ◽

Stock Exchange ◽

Management Compensation ◽

Good Corporate Governance ◽

Panel Data Regression ◽

Tax Management ◽

Data Regression ◽

Food And Beverage ◽

Positive Effect

ABSTRACTThis study aims to examine the effect of management compensation, the number of board of commissioners and the percentage of independent commissioners on tax management. The object of this research is the food and beverage sub-sector companies listed on the Indonesia stock exchange. The population in this study is the food and beverage sub-sector companies listed on the Indonesia stock exchange in the period 2013 - 2017. The sample used was Purposive Sampling, a total of 8 companies that will be sampled with 40 observations.The method of analysis of this study uses panel data regression using Eviews 8. The results of this study indicate that management compensation has a positive effect on tax management , the number of board of commissioners and percentage of independent commissioners have no effect on tax management. Keywords: management compensation, board of commissioners, the percentage of independent commissioners, tax management

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PENGARUH PROFITABILITAS DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN

ECONBANK: Journal of Economics and Banking ◽

10.35829/econbank.v1i2.47 ◽

2019 ◽

Vol 1 (2) ◽

pp. 158-173

Author(s):

Rama Andi Wiguna ◽

Muhammad Yusuf

Keyword(s):

Corporate Governance ◽

Firm Value ◽

Audit Committee ◽

Sampling Method ◽

Stock Exchange ◽

Institutional Ownership ◽

Managerial Ownership ◽

Significant Positive Effect ◽

Good Corporate Governance ◽

Positive Effect

This research aimed to get empirical evidence about the effect of profitability and good corporate governance as proxied by the proportion of independent board commissioners, number of board commissioners meetings, proportion of audit committee, number of audit committee meetings, managerial ownersip and institutional ownership. The population of this research was companies listed on the Indonesia Stock Exchange in 2016-2017. The sample of this research was fixed by purposive sampling method so that was found 88 samples. Technique of data analysis was multiple linear regression. The result of research showed that profibility, the proportion of independent board commissioners, proporsion of audit committee, managerial ownership and institutional ownership had significant positive effect on firm value, while commissioners meetings and audit committee meetings had no effect on firm value

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PENGARUH PROFITABILITAS, KEPEMILIKAN KELUARGA, DAN GOOD CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK (Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia)

Jurnal Ilmiah Akuntansi ◽

10.23887/jia.v1i2.9994 ◽

2017 ◽

Vol 1 (2) ◽

Author(s):

Komang Subagiastra ◽

I Putu Edy Arizona ◽

I Nyoman Kusuma Adnyana Mahaputra

Keyword(s):

Corporate Governance ◽

Tax Evasion ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Family Ownership ◽

Manufacturing Companies ◽

Purposive Sampling ◽

Good Corporate Governance ◽

Positive Effect

ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh profitabilitas, kepemilikan keluarga dan good corporate governance terhadap penghindaran pajak dengan berfokus pada perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode tahun 2011-2014. Metode sampling yang digunakan adalah purposive sampling dengan sampel dari 30 perusahaan selama periode pengamatan 4 tahun berturut-turut sehingga menghasilkan total 120 sampel. Alat analisis yang digunakan dalam penelitian ini adalah analisis regresi linear. Hasil pengujian menunjukkan bahwa laba atas aset sebagai proxy dari profitabilitas berpengaruh positif terhadap penghindaran pajak. Kepemilikan institusional dan proporsi dewan komisaris independen sebagai proxy dari good corporate governance juga menunjukkan pengaruh positif terhadap penghindaran pajak. Kata kunci: profitabilitas, kepemilikan Keluarga, tata kelola perusahaan, penghindaran pajak ABSTRACTThis study aimed to examine the effect of profitability, family ownership and good corporate governance on tax evasion by focusing on manufacturing companies listed in Indonesia Stock Exchange in the period 2011-2014. The sampling method used was purposive sampling with a sample of 30 companies during the observation period of 4 years in a row so as to produce a total of 120 samples. The analytical tool used in this study is the linear regression analysis. The test results showed that the return on assets as a proxy of a positive effect on the profitability of tax avoidance. Institutional ownership and the proportion of independent board as a proxy of good corporate governance also showed a positive effect on tax evasion.Keywords: profitability, family ownership, corporate governance, tax evasion

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Analisis Faktor yang Mempengaruhi Kredibilitas Kinerja Perusahaan

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v28.i03.p11 ◽

2019 ◽

Vol 28 (3) ◽

pp. 1801

Author(s):

Zaini Danu Brata ◽

Maria M. Ratna Sari

Keyword(s):

Corporate Governance ◽

Ownership Structure ◽

Stock Exchange ◽

Sample Selection ◽

Company Size ◽

Company Performance ◽

Good Corporate Governance ◽

Research Population ◽

A Company ◽

Positive Effect

The purpose of this study is to determine the effect of the application of Good Corporate Governance, Ownership Structure, and Company Size on Company Performance. Several factors This study aims to determine the effect of Good Corporate Governance (CGPI) on the Performance of Companies listed on the IDX for the period 2013-2017. The research population is a company that is listed on the Indonesian stock exchange and at the same time follows the ranking of the Corporate Governance Perception Index with sample selection through a purposive sampling method. There are 55 companies that meet the criteria as research samples. The results show that Good Corporate Governance has a significant positive effect on company performance, Managerial Ownership has a positive and significant effect on company performance, Institutional Ownership does not have a positive and significant effect on Company Performance, Company Size positive and significant effect on Financial Performance. Keywords : Good corporate governance, ownership structure, company size, company performance.

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The Effect of Good Corporate Governance, Third Party Funds and Asset Growth through Profitability on Bankruptcy Risk of Sharia Commercial Banks Listed on the Indonesia Stock Exchange

Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) ◽

10.31538/iijse.v4i1.1517 ◽

2021 ◽

Vol 4 (1) ◽

pp. 287-299

Author(s):

Lu’lu'il Maknuun ◽

Muhtadina Annisa

Keyword(s):

Corporate Governance ◽

Stock Exchange ◽

Partial Least Square ◽

Third Party ◽

Islamic Banks ◽

Significant Positive Effect ◽

Bankruptcy Risk ◽

Good Corporate Governance ◽

Asset Growth ◽

Positive Effect

The aims of this research were to examine the effect of good corporate governance, third party funds and asset growth through profitability to the bankruptcy risk in Islamic Banking which listed in Indonesia stock exchange. The subjects of the research were Islamic Banks which listed in Indonesia stock exchange. Technique in collecting data was purposive sampling method in which it obtained three Islamic Banks. In analyzing the data, the researcher used Partial Least Square (PLS). The results of the research were good corporate governance had significant negative effect on profitability, third party funds had significant positive effect on profitability, and asset growth had significant positive effect on profitability. Then, good corporate governance, third party funds, and asset growth had significant negative toward the bankruptcy risk.

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Securities and Exchange Commission of Nigeria's Draft Revised Code of Corporate Governance: An Appraisal

Journal of African Law ◽

10.1017/s0021855311000143 ◽

2011 ◽

Vol 55 (2) ◽

pp. 280-299 ◽

Cited By ~ 1

Author(s):

Nat Ofo

Keyword(s):

Corporate Governance ◽

Securities And Exchange Commission ◽

Final Version ◽

Draft Code ◽

Corporate Governance Code ◽

Good Corporate Governance ◽

Governance Practice ◽

Corporate Governance Practice ◽

Code Of Corporate Governance

AbstractIn furtherance of its role to entrench good corporate governance practice in Nigeria, the Securities and Exchange Commission of Nigeria published a draft revised Code of Corporate Governance. It is intended that this revised code will replace the country's current corporate governance code which came into force in 2003. This article sets out a thorough examination of the draft code with a view to appraising whether the final version of the code will be well-suited to meet its desired goals. Consequently, some of its provisions have been critically reviewed while others have been acclaimed. Furthermore, the article draws attention to the increased responsibility of the Securities and Exchange Commission in establishing good corporate governance practice and makes extensive suggestions in this regard.

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