Pengaruh Good Corporate Governance dan Corporate Social Responsibilities terhadap Tindakan Pajak Agresif (Studi pada Perusahaan Manufaktur Sektor Aneka Industri yang Listing di BEI Tahun 2010-2014

Good Corporate Governance (GCG) is a system that regulates and controls companies to create added value for all stakeholders in order to achieve companie’s objectives. The elements of GCG playing essential role in a company are the size of the Board of Commissioners, the size of the Board of Directors, and the size of institutional ownerships. Corporate Social Responsibility (CSR) is a form of company’s awareness towards its neighborhood through many events held in order to preserve the environments, development participation, and other forms of social responsibilities. CSR also one of the implementations of GCG concept carried out by companies. The application of GCG and CSR is an essential factor for share holder to invest their fund. Investor are more likely to be interested investing in companies where GCG and CSR are applied, this is mainly because the company’s control system and environmental preservation efforts are considered to be more profitable for both share and stakeholders. This research is purposed to investigate (1) the influence of the size of Board of Commissionerson aggressive tax conducts (2) the influence of the size of Board of Directors on aggressive tax conducts (3) the influence of institutional ownerships on aggressive tax conducts (4) the influence of CSR on aggressive tax conducts. The samples used are manufacturing companies from the various sector listed in Indonesia Stock Exchange in the period of 2010-2014. These samples are collected using purposive samplings. There are 14 sample companies match the research criteria. The research analysis used is multiple regression analysis using statistical software SPSS 22. The research resulted that the size of Board of Commissioners has no significant effect on the aggressive tax conducts. Meanwhil, the suze of the Board of Directors, the institutional ownerships and CSR have significant effect on aggressive tax conducts

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The Effect of Good Corporate Governance on Investment Decisions in the Trade, Service and Investment Sector Listed on the IDX in 2013-2017

Proceedings of the ICECRS ◽

10.21070/icecrs2021894 ◽

2021 ◽

Vol 9 ◽

Author(s):

Risma Wulandari ◽

Sriyono Sriyono

Keyword(s):

Corporate Governance ◽

Board Of Directors ◽

Audit Committee ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Good Corporate Governance ◽

The Board Of Directors ◽

Quantitative Descriptive ◽

Corporate Social

This study aims to determine the Effect of Good Corporate Governance on Investation Decision in the Trade, Service and Investment Sectors listed on the Indonesia Stock Exchange in 2013-2017.This study uses quantitative descriptive research using multiple linear regression analysis techniques and uses Program Eviews 10. The hypothesis in this study is that there is a partial and simultaneous influence on Good Corporate Governance and Corporate Social Responsibility as an independent variable on ROE as the dependent variable.The research results obtained are for partial hypothesis testing of the Board of Directors does not have a significant effect on ROE, the Board of Commissioners has a significant effect on ROE, the Audit Committee, CSR has no significant effect on ROE. While simultaneously the Board of Directors, Board of Commissioners, Audit Committee and CSR have a significant effect on ROE

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Analysis of The Good Corporate Governance Effect on Profitability in Registered Manufacturing Companies in Indonesia Stock Exchange

Journal of Economics Business and Government Challenges ◽

10.33005/ebgc.v2i1.63 ◽

2019 ◽

Vol 2 (1) ◽

pp. 39-48

Author(s):

Sutri Handayani

Keyword(s):

Corporate Governance ◽

Board Of Directors ◽

Significant Influence ◽

Audit Committee ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Manufacturing Companies ◽

Good Corporate Governance ◽

The Board Of Directors

This study aimed to find out the effect of Good Corporate Governance toward profitability of listed manufacturer companies in Indonesian stock exchange in 2012-2016 periods. The proxies of Good corporate governance are board of commissioners, board of directors, and audit committee. Moreover, the profitability is measured by Return On Equity (ROE). Population in this study were registered manufacturer companies in Indonesian stock exchange in 2012-2016 periods. The sampling technique is purposive sampling method. Based on this method, it is obtained 29 companies. The type of data is secondary data. The data processing uses SPSS (Statistical Package for Social Science) v.20. The data analysis technique used multiple linear regressions. The result of this study showed that partially, the Board of Commissioners and the Audit Committee have no significant effect on profitability while the Board of Directors has a significant influence on profitability. Simultaneously the Board of Commissioners, the Board of Directors, and the Audit Committee had a significant influence on profitability.

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ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE DENGAN DIMODERASI GOOD CORPORATE GOVERNANCE

Jurnal Bisnis Terapan ◽

10.24123/jbt.v2i02.1625 ◽

2018 ◽

Vol 2 (02) ◽

pp. 211-234

Author(s):

Levi Martantina ◽

R. Soerjatno

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Board Of Directors ◽

Tax Avoidance ◽

Good Corporate Governance ◽

The Board Of Directors ◽

Negative Effect ◽

Independent Variable ◽

Corporate Social

This study aims to examine the effect of Corporate Social Responsibility on Tax Avoidance in which Good Corporate Governance is moderating variable. Corporate Social Responsibility is independent variable whereas dependent variable is Tax Avoidance. The result of testing the first hyphothesis found that Corporate Social Responsibility has a negative effect on Tax Avoidance. In other words, the company that does extensive disclosure, the company does not practice Tax Avoidance. The result of testing the second hypothesis found that the exixtence of Good Corporate Governance in the board of directors mediate the influence of Corporate Social Responsibility with Tax Avoidance. So that the existence of the board of directors is able to contribute in making extensive disclosure towards Corporate Social Responsibility and practice of Tax Avoidance.

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FINANCIAL PERFORMANCE: THE ROLE OF GOOD CORPORATE GOVERNANCE (CASE STUDY IN THE MANUFACTURING COMPANIES OF BASIC AND CHEMICAL INDUSTRIAL SECTORS REGISTERED ON THE INDONESIA STOCK EXCHANGE 2016-2018)

Primanomics Jurnal Ekonomi & Bisnis ◽

10.31253/pe.v18i2.350 ◽

2020 ◽

Vol 18 (2) ◽

pp. 36

Author(s):

Ari Susanti ◽

Sri Lestari

Keyword(s):

Corporate Governance ◽

Financial Performance ◽

Board Of Directors ◽

Quantitative Research ◽

Audit Committee ◽

Stock Exchange ◽

Manufacturing Companies ◽

Financial Reports ◽

Industrial Sectors ◽

Good Corporate Governance

This study aims to examine the effect of implementing good corporate governance as measured by an independent board of commissioners, board of directors, and audit committee on financial performance measured using Return of Equity (ROE). This research uses quantitative research. The population in this study are manufacturing companies in the basic and chemical industry sectors that consistently publish financial reports on the Indonesia Stock Exchange from 2016 to 2018. Based on the purposive sampling method, a sample of 11 companies is obtained each year to obtain 33 observational data. The data in this study use warpPLS 6.0 software. The results of this study indicate that the independent board of commissioners, the board of directors affect the financial performance, while the audit committee has no effect on financial performance.

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PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PADAPERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

JWM (Jurnal Wawasan Manajemen) ◽

10.20527/jwm.v7i1.175 ◽

2019 ◽

Vol 7 (1) ◽

pp. 49

Author(s):

Mira Diyanty ◽

Meina Wulansari Yusniar

Keyword(s):

Corporate Governance ◽

Linear Regression ◽

Multiple Linear Regression ◽

Board Of Directors ◽

Audit Committee ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Governance Mechanism ◽

Good Corporate Governance ◽

The Board Of Directors

<em><span lang="EN-US">The purpose of this study was to analyze the effect of the Good Corporate Governance mechanism on the board of commissioners, the board of directors, the proportion of independent commissioners, the audit committee, CAR on ROA. This study also uses a purposive sampling method for sampling. The analysis test used is multiple linear regression analysis. The population used by companies listed on the Indonesia Stock Exchange in the period 2011 - 2013 and which meet the sample selection criteria. The sample used was 25 companies. Data is collected through secondary data collection in the form of the company's annual report for the period 2011 - 2013 which is published on the Indonesia Stock Exchange. The research hypothesis was tested by multiple linear regression which had met the testing of classical assumptions. The results of the analysis show that the board of commissioners, the proportion of independent commissioners, audit committees, CAR does not significantly influence ROA while the board of directors has a positive and significant effect on ROA.</span></em>

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The Effect of Good Corporate Governance Mechanism On The Financial Performance of Banking Companies Listed In Stock Exchange Indonesia 2012-2016

JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ◽

10.30871/jama.v3i2.1552 ◽

2019 ◽

Vol 3 (2) ◽

pp. 273-287

Author(s):

Desi Pipian Pujakusum

Keyword(s):

Corporate Governance ◽

Financial Performance ◽

Board Of Directors ◽

Audit Committee ◽

Stock Exchange ◽

Governance Mechanism ◽

Return On Assets ◽

Good Corporate Governance ◽

The Board Of Directors ◽

Corporate Governance Mechanism

This study aims to examine the effect of good corporate governance mechanism on the financial performance of banking companies listed on the Indonesian Stock Exchange 2012-2016 period. The corporate governance mechanism is proxied by the size of the board of directors, the size of the board of commissioners, audit committee size, the board of director's education, and the board of commissioner’s education. The company's financial performance is proxied by return on assets (ROA). Samples were taken by using purposive sampling. The total number of samples used in this study amounted to 180 research samples. This study was tested with SPSS 20 program. Data analysis technique used in this research is simple regression analysis. The results showed that the size of the board of directors, the size of the board of commissioners, and audit comitee size have a significant effect on return on assets. These three factors have a significant effect on return on assets, while the board of commissioners education and the board of director's education have no significant effect on return on assets.

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Analisis Struktur Kepemilikan dan Good Corporate Governance terhadap Manajemen Laba pada Perusahaan di Bursa Efek Idonesia

Jurnal Ekobistek ◽

10.35134/ekobistek.v10i4.220 ◽

2021 ◽

pp. 220-225

Author(s):

Jova Yolanda ◽

Dian Efriyenti

Keyword(s):

Corporate Governance ◽

Earnings Management ◽

Board Of Directors ◽

Audit Committee ◽

Stock Exchange ◽

Management Practice ◽

Institutional Ownership ◽

Audit Committees ◽

Good Corporate Governance ◽

The Board Of Directors

Earnings management practice is the decision to choose a particular accounting method that can achieve the goal of increasing reported profits or reducing investment losses. Misappropriation of financial statements by management can affect the amount of reported income. This study aims to determine whether ownership structure and good corporate governance have a significant influence on earnings management. The study was conducted on pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (IDX) in a row for the 2016-2020 period. The sample technique used is purposive sampling, so as many as 7 samples of companies are used. The data testing method uses multiple linear analysis. The results of the data test show that partially institutional ownership has a negative and significant effect on earnings management, independent commissioners, the audit committee, and the board of directors has a negative but not significant effect on earnings management. Simultaneously the results state that institutional ownership, independent commissioners, audit committees, and the board of directors have an effect but not significantly on earnings management.

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Pengaruh Corporate Governance Terhadap Pemilihan Auditor Eksternal (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017)

Paediatrica Indonesiana ◽

10.24036/wra.v7i1.104568 ◽

2019 ◽

Vol 7 (1) ◽

pp. 1453

Author(s):

Yelsa Yulia Efwita ◽

Erinos NR

Keyword(s):

Corporate Governance ◽

Board Of Directors ◽

Audit Committee ◽

Stock Exchange ◽

Secondary Data ◽

Manufacturing Companies ◽

External Auditors ◽

The Board Of Directors ◽

Big Four ◽

Selection Of

The purpose of the research is to know the corporate governance that is proxied by the board of commissioners, the effectiveness of the audit committee and the board of directors on the selection of external auditors. This study uses secondary data from the company's annual report for 2015-2017. The sampling method in this study used purposive sampling with a sample of 67 manufacturing companies listed on the Indonesia Stock Exchange in 2015-217. The analysis used in this study is logistic regression analysis. The results showed that the board of commissioners, the effectiveness of the audit committee had a significant positive effect on the selection of external auditors, while the board of directors did not influence the selection of quality external auditors.Keywords: auditor selection, big four, board of commissioners, board of directors

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Pengaruh Good Corporate Governance, Reputasi Underwriter Dan Roa Terhadap Underpricing Tahun 2016-2019

Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi ◽

10.30742/equilibrium.v17i1.1138 ◽

2021 ◽

Vol 17 (1) ◽

pp. 27

Author(s):

Jazzlin Marvella Gunawan ◽

Kazia Laturette

Keyword(s):

Corporate Governance ◽

Board Of Directors ◽

Stock Exchange ◽

Secondary Data ◽

Secondary Market ◽

Financial Variables ◽

Good Corporate Governance ◽

The Board Of Directors ◽

Negative Effect ◽

High Level

One of the phenomena that occur in Indonesia capital market is underpricing. The underpricing phenomenon occurs when IPO shares are priced lower in the primary market than the closing price on the secondary market. The high level of underpricing can be detrimental to the company because the additional capital obtained through the IPO is not optimal, while the beneficiaries are investors because they get the initial return. This study purpose was to examine the influence of the components of Good Corporate Governance which include the board of commissioners, the independent board of commissioners, the board of directors and ownership concentration, non-financial variables, namely underwriter reputation and financial variables, namely Return On Assets (ROA) on underpricing. Samples were taken using the purposive sampling method. The number of samples finally used was 123 companies from all company sectors that conducted IPOs on the Indonesia Stock Exchange in the 2016-2019 period and experienced underpricing. This study used secondary data obtained from the prospectus, annual report, e-bursa and IDX Factbook in 2016-2019. The results of the multiple linear regression test show that variables including the board of commissioners, independent board of commissioners, board of directors and ROA have a significant negative effect on underpricing which means the larger/higher these variables can minimize underpricing. While the concentration of ownership and underwriter’s reputation did not influence underpricing.

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PENGARUH UKURAN DEWAN KOMISARIS DAN UKURAN DEWAN DIREKSI TERHARAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI

Equity ◽

10.34209/.v21i2.641 ◽

2019 ◽

Vol 21 (2) ◽

pp. 152

Author(s):

Claudia Adelina Thendean ◽

Iren Meita

Keyword(s):

Corporate Governance ◽

Board Of Directors ◽

Stock Exchange ◽

Institutional Ownership ◽

Insurance Companies ◽

Corporate Value ◽

Good Corporate Governance ◽

The Board Of Directors

This study aims to determine the effect of Good Corporate Governance on Corporate Value with Intitusional Ownership as a moderating variable. In this study, Good Corporate Governance is measured by 2 variables, namely the size of the board of commissioners and the size of the boardof directors. The Company's value is measured by Earning Per Share. The sample of this research is 9 insurance companies listed on Indonesia Stock Exchange period 2011- 2015 period. The results of this study are the size of the board of commissioners and the size of the board ofdirectors does not affect the value of the company; The size of the board of commissioners and the size of the board of directors simultaneously has no effect on the value of the company; Institutional ownership may moderate the size of the board of commissioners to the value of thecompany; And institutional ownership can moderate the size of the board of directors against corporate value.

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