scholarly journals GOOD CORPORATE GOVERNANCE DAN MANAJEMEN LABA DI BUMN NON-KEUANGAN

2021 ◽  
Vol 2 (2) ◽  
pp. 161-176
Author(s):  
Rini Rini
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Audit Committee ◽  
Sampling Method ◽  
Sample Selection ◽  
Multiple Linear Regressions ◽  
Good Corporate Governance ◽  
Negative Effect ◽  
Positive Effect ◽  
Linear Regressions

This research aims to know the effect of Good Corporate Governanceon earnings management. This research uses audit committee, managerialownership, institusional ownership, and independent commissionersas an indicator of good corporate governance. This research uses 19 samplesof SOE’s company non-financial listed on the IDX in the periode 2015–2019. The sample selection is used by a purposive sampling method. Analysiswas carried out by multiple linear regressions. The result indicated thatinstitusional ownership has a negative effect on earnings management, managerialownership and audit committee has a positive effect on earnings management,and independent commissioners have no effect on earnings management.

scholarly journals Pengaruh Financial Distress, Ukuran Perusahaan, dan Corporate Governance pada Audit Delay

2019 ◽  
pp. 2154
Author(s):  
Ni Putu Shinta Oktaviani ◽  
Dodik Ariyanto
Keyword(s):  
Corporate Governance ◽  
Firm Size ◽  
Financial Distress ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Analysis Technique ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine the effect of financial distress, company size, and corporate governance on audit delay. This research was conducted at mining companies listed on the Indonesia Stock Exchange in 2015-2017. The number of samples taken was 32 companies so that there were 96 observations, with a purposive sampling method. The analysis technique used in this study is multiple linear regression. Based on the results of the analysis found that financial distress and independent board of commissioners have positive effect on audit delay. Firm size, audit committee and institutional ownership have negative effect on audit delay. Keywords: Financial distress, firm size, corporate governance, audit delay

scholarly journals PENGARUH PROFITABILITAS DAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN

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

scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Author(s):  
Vella Melania
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Financial Performance ◽  
Audit Committee ◽  
Commodity Price ◽  
Earning Management ◽  
Good Corporate Governance ◽  
The Board Of Directors ◽  
Value Changes ◽  
Positive Effect

Increasing problem credit, resulted in decline commodity price and value changes. Thepurpose of this research to verify the influence of good corporate governance (board ofdirectors and audit committe) to financial performance with earning management asintervening variabel. The sample of this research are 14 banking companies registered in BEIperiod 2012-2016. This research use regression analysis method with intervening variabel andpath analysis for mediation variabel. The result of research showed that the board of directorshad a positive and significant effect to financial performance, the audit committee had nosignificant positive effect to financial performance, the board of directors had no significantnegative effect to earnings management, the audit committee had no significant negative effectto earnings management, and earning management had no significant positive effect tofinancial performance. In Sobel test, earnings management doesn’t mediate board of directorrelationship with financial perfomance and earnings management doesn’t mediate auditcommittee with financial performance

scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Author(s):  
Vella Melania ◽  
Aminar Sutra Dewi
Keyword(s):  
Earnings Management ◽  
Financial Performance ◽  
Board Of Directors ◽  
Audit Committee ◽  
Earning Management ◽  
Significant Positive Effect ◽  
Good Corporate Governance ◽  
The Board Of Directors ◽  
Negative Effect ◽  
Positive Effect

Increasing problem credit, resulted in decline commodity price and value changes. The purpose of this research to verify the influence of good corporate governance (board of directors and audit committe) to financial performance with earning management as intervening variabel. The sample of this research are 14 banking companies registered in BEI period 2012-2016. This research use regression analysis method with intervening variabel and path analysis for mediation variabel. The result of research showed that the board of directors had a positive and significant effect to financial performance, the audit committee had no significant positive effect to financial performance, the board of directors had no significant negative effect to earnings management, the audit committee had no significant negative effect to earnings management, and earning management had no significant positive effect to financial performance. In Sobel test, earnings management doesn’t mediate board of director relationship with financial perfomance and earnings management doesn’t mediate audit committee with financial performance.

scholarly journals Pengaruh Firm Performance, Firm Size, Leverage, Investment Opportunities terhadap Good Corporate Governance

2020 ◽  
Vol 2 (3) ◽  
pp. 621
Author(s):  
Mouren Karnius Chandra ◽  
Yusbardini Yusbardini
Keyword(s):  
Corporate Governance ◽  
Firm Performance ◽  
Firm Size ◽  
Sampling Method ◽  
Purposive Sampling ◽  
Good Corporate Governance ◽  
Investment Opportunities ◽  
Negative Effect ◽  
The Impact ◽  
Positive Effect

This study examines the impact of firm performance, firm size, leverage, and investment opportunities to good corporate governance. The sample in this study are 10 company which listed on the index CGPI report from 2016 until 2018 who selected through purposive sampling method. The result of this study are firm performance has no significant effect on good corporate governance, firm size has a significant positive effect on good corporate governance, leverage has a significant negative effect on good corporate governance, and investment opportunities has no significant effect on good corporate governance.Penelitian ini bertujuan untuk menganalisis pengaruh Firm Performance, Firm Size, Leverage, dan Investment opportunities terhadap Good Corporate Governance. Sampel dari penelitian ini adalah 10 perusahaan yang terdaftar dalam laporan indeks CGPI periode 2016- 2018 yang ditentukan menggunakan metode purposive sampling. Hasil dari penelitian ini adalah firm performance tidak berpengaruh secara signifikan terhadap good corporate governance, firm size memiliki pengaruh positif yang signifikan terhadap good corporate governance, leverage memiliki pengaruh negatif yang signifikan terhadap good corporate governance, dan investment opportunities tidak berpengaruh secara signifikan terhadap good corporate governance.

scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2014–2019

2021 ◽  
Vol 2 (2) ◽  
pp. 87-106
Author(s):  
Felicia Quinta Yulia Alvenina
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Audit Quality ◽  
Tax Avoidance ◽  
Managerial Ownership ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Good Corporate Governance ◽  
Negative Effect ◽  
Positive Effect

Tax is one of the largest state revenues so that the governmenttries to maximize tax revenue but it is different from companies that wantto minimize taxes. In minimizing the tax, the company implements taxavoidance. The company avoids tax due to the lack of internal supervisionof the company, therefore the need for a system that directs and regulatesthe relationships of interested company side in making policies within thecompany. The system is good corporate governance. The purpose of thisstudy was to determine the effect of good corporate governance on tax avoidance.Good corporate governance in this study is proxied by executive compensation,institutional ownership, managerial ownership, independent boardof commissioners, audit committee, and audit quality. Tax avoidance ismeasured using the Cash Effective Tax Rate (CETR). The research samplewas 47 mining sector companies listed on the IDX in 2014–2019, and obtained213 research data. The results in this study say that executive compensationhas a negative effect on tax avoidance, institutional ownershipand managerial ownership have a positive effect on tax avoidance and theindependent board of commissioners, audit committee, audit quality has noeffect on tax avoidance.

scholarly journals THE EFFECT OF CORPORATE GOVERNANCE TO REAL EARNINGS MANAGEMENT WITH AUDIT QUALITY AS A MODERATING VARIABLE EMPIRICAL STUDY ON COMPANIES LISTED IN INDONESIA STOCK EXCHANGE

2017 ◽  
Vol 4 (1) ◽  
pp. 1
Author(s):  
M. Anwar Masruri ◽  
Vinola Herawaty
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Audit Quality ◽  
Stock Exchange ◽  
Sample Selection ◽  
Real Earnings Management ◽  
Company Size ◽  
Variable Model ◽  
Negative Effect ◽  
Positive Effect

<p><em>This research is conducted in the period 2013 to 2015 and the selected sample with purposive sampling method using criteria that have been determined. Samples are selected for companies that present the required data in this study. A total of 75 sample companies that have criteria based on this sample selection method. The method of analysis applied in this research is quantitative method and statistical analysis used is multiple regression analysis.</em><em></em></p><p><em>The result of the research shows that CG variable has significant negative effect on REM_Index model, Audit Quality variable strengthen negative correlation between Corporate Governance and Real Earnings Management significantly, Audit Quality and Company Size negatively affect REM_Index model on Abn_CFO model, Audit Quality variable proved to influence Abn_CFO. Abn_DisEx variable model of Corporate Governance proved negatively significant to Abnormal Discreationary Expenses and Abn_Prod Models Moderation and Company Size Model has a significant positive effect on Abnormal Production Cost.</em><em></em></p>

scholarly journals PENGARUH CORPORATE GOVERNANCE, LEVERAGE DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN NON-KEUANGAN

2019 ◽  
Vol 20 (2) ◽  
pp. 107-116
Author(s):  
NURHAIYANI NURHAIYANI
Keyword(s):  
Corporate Governance ◽  
Firm Size ◽  
Firm Value ◽  
Audit Committee ◽  
Sampling Method ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Multiple Linear Regressions ◽  
Company Growth ◽  
Linear Regressions

The purpose of this study is to determine and examine the effect of corporate governance (audit committee, size of the commissioner’s board, and proportion of independent commissioner’s board), firm size, leverage, company growth, profitability, and dividend policy on firm value in non-financial companies listed in Indonesia Stock Exchange. This research used 76 non-financial companies listed in Indonesia Stock Exchange from the period 2013 until 2016 that were selected by using purposive sampling method. The data were analysed by using multiple linear regressions. The research results show that the proportion of independent commissioner’s board, firm size, and profitability had effect towards firm value whereas the audit committee, size of the commissioner’s board, leverage, company growth, and dividend policy had no effect towards firm value.

scholarly journals Pengaruh Kinerja Perusahaan, Komite Audit Dan Pergantian Auditor Eksternal Terhadap Ketepatwaktuan Pelaporan Keuangan

2019 ◽  
Vol 1 (2) ◽  
pp. 605-626
Author(s):  
Indah Suryani Mukhtar ◽  
Nurzi Sebrina ◽  
Erly Mulyani
Keyword(s):  
Financial Reporting ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Multiple Linear Regressions ◽  
Analysis Technique ◽  
External Auditor ◽  
Positive Effect ◽  
Linear Regressions

The aim of this research is to provide empirical evidence on : 1) The effect of profitability on timeliness of financial reporting, 2)  The effect of leverage on timeliness of financial reporting, 3) The effect of audit committee on timeliness of financial reporting, 4) The effect of auditor’s independency on timeliness of financial reporting, and 5) the effect of auditor’s rotation on timeliness of financial reportingThis type of research is causative research. The population is the finance companies listed in Indonesian Stock Exchange for 5 years from 2013 to 2017. This sample selected by purposive sampling method and use 51 sample companies. Type of data used in the form of secondary data from www.idx.co.id and the another website that related with this research. The analysis technique uses a multiple linear regressions analysis.The results showed profitability has no effect of timeliness of financial reporting, leverage has negative significantly effect on timeliness of financial reporting, audit committee has positive significantly effect on timeliness of financial reporting, and rotation of external auditor has no positive effect on timeliness of financial reporting

scholarly journals Pengaruh Good Corporate Governance Terhadap Pengungkapan Islamic Social Reporting

2019 ◽  
Vol 1 (2) ◽  
pp. 751-768
Author(s):  
Mike Sonita Sari ◽  
Nayang Helmayunita
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Islamic Law ◽  
Social Reporting ◽  
Annual Reports ◽  
Managerial Ownership ◽  
Good Corporate Governance ◽  
Negative Effect ◽  
Corporate Social ◽  
Positive Effect

Sharia issuers are determined by considering Islamic principles and it is expected that company activities will be in harmony with Islamic law and framework. ISR is part of corporate social responsibility that should be disclosed by Islamic issuers. However, ISR disclosure is still voluntary, so the level of disclosure of each sharia issuer still varies. This study aims to examine the effect of Good Corporate Governance (GCG) on disclosure of Islamic Social Reporting (ISR). The total samples used in this study is 65 annual reports from 13 companies registered in the Jakarta Islamic Index (JII) for the period 2013-2017. The measurement of ISR disclosure is done by means of content analysis through scoring methods on the annual reports of each sharia issuer. Data analysis was performed with descriptive statistics and classic assumption tests and hypothesis testing with multiple linear regression, F test, R2 test, and t test. The results showed that the frequency of board of commissioner meetings had a significant positive effect on ISR disclosure. The size of independent commissioners, the size of the audit committee, and public ownership have a significant negative effect on ISR disclosure. Institutional ownership and managerial ownership have no effect on ISR disclosure.

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