scholarly journals Do Good Corporate Governance and Profitability Affect Companies on Submitting the Annual Financial Report on Time?

2020 ◽  
Author(s):  
Rizka Meilisa ◽  
Dwi Lestari
Keyword(s):  
Corporate Governance ◽  
Financial Report ◽  
Good Corporate Governance ◽  
Annual Financial Report

scholarly journals Struktur modal, profitabilitas, dan nilai perusahaan: Efek moderasi Good Corporate Governance

2019 ◽  
Vol 22 (2) ◽  
pp. 391-415
Author(s):  
Afi Virna Noviani ◽  
Apriani Dorkas Rambu Atahau ◽  
Robiyanto Robiyanto
Keyword(s):  
Corporate Governance ◽  
Data Collection ◽  
Capital Structure ◽  
Firm Value ◽  
Sampling Method ◽  
Financial Report ◽  
Good Corporate Governance ◽  
Report Data ◽  
Annual Financial Report ◽  
The Capital Structure

The research aims to investigate the effects of capital structure and profitability on firm value with Good Corporate Governance (GCG) as its moderating variable. This study uses annual financial report data obtained from 27 companies listed in the Index Business 27 for years 2014-2016. Data collection techniques using purpose sampling method with a sample of 23 companies. Analysis of this study using with STATA 11 program. The results show that the capital structure does not significantly affect the value of the company with Good Corporate Governance as a moderating variable, while profitability significantly influences the value of the company with GCG as its moderating variable.

scholarly journals ASPEK-ASPEK PENTING UNTUK DIPAHAMI OLEH PARA AHLI/PRAKTISI HUKUM TERHADAP PENYUSUNAN LAPORAN KEUANGAN PADA SUATU PERSEROAN TERBATAS (SUATU PENDEKATAN GOOD CORPORATE GOVERNANCE)

2008 ◽  
Vol 38 (1) ◽  
pp. 1
Author(s):  
Ari Wahyudi Hertanto
Keyword(s):  
Corporate Governance ◽  
Company Law ◽  
Financial Report ◽  
Good Corporate Governance ◽  
Relevant Factors

AbstrakThe company financial report in Indonesia does comply to Company Lawthat recent is Law number 40 year 2007 that applied to either private orpublic company as had governed at article 56 previous company law. Roleand function of lawyer in this subject is to assure that the financial structurereported has reliability and accountability under legal concerns. This articleis focused not only on company law aspect but also submits deeper thoughtsby more relevant factors. It 's embarked on knowledge of standard professionthat giving supports behind the financial report creation. Many affiliatedprofessions those also have different concern but here they are ought toperform mutualism symbiosis under thought that they are have dependencyand relevancy each other

scholarly journals MEKANISME GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP KINERJA KEUANGAN PERBANKAN

JURNAL PUNDI ◽  
2020 ◽  
Vol 3 (3) ◽  
pp. 215
Author(s):  
Elsa Meirina ◽  
Henryanto Abaharis
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Random Effect ◽  
Least Square Method ◽  
Fixed Effect ◽  
Least Square ◽  
Sample Collection ◽  
Financial Report ◽  
Good Corporate Governance ◽  
The Board Of Directors

This study aims to examine the mechanism of Good Corporate Governance And Leverage On Banking Financial Performance. the population is a banking company registered on the IDX in 2016, which is 43 companies. The sample collection technique has been done using a purposive sampling method and based on predetermined criteria, 8 companies have been selected as samples. The company's financial report data has been obtained from the official IDX website. The analytical method used is panel data regression analysis with the help of E-Views 8. The initial test is to test the Chow-Test to decide whether the Pooled Least Square method or Fixed Effect is used; and the Hausman-Test test to decide whether the Fixed Effect or Random Effect method can be used. The results showed that Managerial Ownership variables have a positive and not significant effect on financial performance that is proxy by ROA, the board of directors has a positive and significant effect on financial performance (ROA), leverage has a positive and not significant effect on financial performance (ROA).

scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE, KUALITAS AUDIT DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris Perusahaan Properti dan Real Estate listing di Bursa Efek Indonesia)

2020 ◽  
Vol 13 (1) ◽  
pp. 27-35
Author(s):  
Heni Pujiastuti
Keyword(s):  
Corporate Governance ◽  
Real Estate ◽  
Audit Quality ◽  
Annual Report ◽  
Negative Impact ◽  
Stock Exchange ◽  
Earning Management ◽  
Financial Report ◽  
Good Corporate Governance

This study aims to examine the effect of good corporate governance, audit quality, and size company against earning management. Data used in this study is annual report and audited financial report from each company, published through website www.idx.co.id. The sample used in this study are property and real estate companies listed in Indonesian Stock Exchange (IDX) during 2013 up to 2015 resulted 96 observations. The Study shows that audit quality has the significant and negative impact toward earning management. While independent commissioner, institutional shares, managerial shares and size company haven’t significant effect toward earning management.

scholarly journals EVALUASI KEPATUHAN GOOD CORPORATE GOVERNANCE TERHADAP ASEAN CORPORATE GOVERNANCE STUDI PADA CONSUMER GOODS INDUSTRY YANG TERDAFTAR DI BURSA EFEK INDONESIA

AJAR ◽  
2020 ◽  
Vol 3 (01) ◽  
pp. 114-132
Author(s):  
Jennifer Karina ◽  
Weli Weli
Keyword(s):  
Corporate Governance ◽  
Consumer Goods ◽  
Stock Exchange ◽  
Annual Reports ◽  
Microsoft Excel ◽  
Financial Report ◽  
Good Corporate Governance ◽  
Consumer Goods Industry ◽  
Equitable Treatment

This research is analyzing the score of Indonesia Stock Exchange listed corporations under consumer goods industry sector’s compliance on Good Corporate Governance using ASEAN Corporate Governance. Data used are originated from corporations’ annual reports, financial report, and publicly-accessed information in the period of 2018 over 32 consumer goods corporations. The data gathered was processed through Microsoft Excel. Results show that on consumer goods industry’s corporations, there are three good corporate governance principles (Rights of Shareholders, Equitable Treatment of Shareholders, Responsibilities of the Board) scored not more than 50%, while the other two (Role of Stakeholders, Disclosure and Transparency ) have achieved the score of over 50% of the overall points of recommendations.

scholarly journals Analisis Pengelolaan Perusahaan Daerah Isen Mulang Kota Palangka Raya

2018 ◽  
Vol 4 (1) ◽  
pp. 19-23
Author(s):  
Masrukin Masrukin ◽  
Danang Ristiantoro
Keyword(s):  
Corporate Governance ◽  
Internal Control ◽  
Family System ◽  
Supervisory Board ◽  
Secondary Data ◽  
Primary Data ◽  
Financial Report ◽  
Good Corporate Governance ◽  
Regional Area ◽  
The Board Of Directors

The purpose of this research is to know and describe the management of the District company Isen Mulang City Palangka Raya In this regard with good corporate governance principles. The type of research used in this study is descriptive using a qualified research method. The type of data in this study is primary data and secondary data that includes the board of directors, supervisory board and employees in the regional area of Isen Mulang City Palangka Raya. While its secondary data is emerging from Perda about the establishment and financial report of the regional company Isen Mulang City Palangka Raya, other data sources, data collection techniques using interviews, observation, and documentation. Based on the results of this research the management of the District company Isen Mulang Kota Palangka Raya based on good corporate governance principle has not been done with the maximum this can be seen from the not yet implemented Openness is still the absence of accessible websites or blogs, not yet the clarity of the details of tasks, and internal control of the company, suitability has not carried out well the company has not committed social responsibility, not yet Contribution to the PAD, has not paid the income tax because the company has not acquired profit, independence or independent has not carried out well-characterized by the still the responsibility of the responsibilities among employees, Fairness has not been implemented with the maximum that is characterized by the dissemination of information about the recruitment of employees has not been widely and still with a family system and not yet carried out training and development of employees.

scholarly journals Good Corporate Governance Practices in Family Business: A Case Study in Indonesia

2018 ◽  
Vol 1 (1) ◽  
pp. 35-44
Author(s):  
Daniel Yudistya Wardhana
Keyword(s):  
Corporate Governance ◽  
Family Business ◽  
Quantitative Model ◽  
Financial Report ◽  
Good Corporate Governance ◽  
Governance Practices ◽  
Limited Opportunity ◽  
Governance Practice ◽  
Corporate Governance Practice

Good corporate governance (GCG) practices have been broadly acknowledged in both industry and government these days. In general, good execution and practice of good corporate governance indicate thehealth of corporations. The awareness of good corporate governance practice developed among familybusiness regardless the size of the business. Thus, this research aims to explore the general perception offamily business towards the good corporate governance practices and the importance of good corporategovernance in their business. The focus of this study is family business in Yogyakarta Province, Indonesia.This research uses descriptive and quantitative model. Every data that was obtained from the respondents willbe described in detail and explained with quantitative model to analysis the implementation of good corporategovernance in SMEs. The results from 60 family businesses show that mostly the SMEs understand thatcompany financial and non-financial report should be reported on regular basis (mean= 2.83) they alsodiscloses the internal salary system to the employee (mean= 2.68) it might be due to the directcommunication by the owner or management to the employees. SMEs agree that detailed job description isnecessary (mean= 2.97) as well as standard operational procedure document (mean= 2.67). Also, most ofSMEs agree that a regular payment period is important (mean= 3.58) and reporting the tax on time(mean=3.27). SMEs agree that the owners or family members should be independent in recruiting employees(mean=2.55) and deciding company strategies (mean=2.43) and SMEs perception of fairness showed thatfamily member have limited opportunity to work at the company (mean=3.30).

scholarly journals Earnings Management, Good Corporate Governance, Size of Public Accounting Firm on The Integrity of Financial Report

InFestasi ◽  
2021 ◽  
Vol 17 (2) ◽  
pp. Inpres
Author(s):  
Khayatul Izzah ◽  
Nawirah Nawirah
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Panel Data Analysis ◽  
Institutional Ownership ◽  
Audit Committees ◽  
Public Accounting ◽  
Financial Report ◽  
Accounting Firm ◽  
Mining Companies ◽  
Good Corporate Governance

Implementation of Good Corporate Governance (GCG) which is believed to minimize the occurrence of fraud to achieve the integrity of financial report, GCG is proxied by institutional ownership, independent commissioners, and audit committees. Public Accounting Firm (KAP) as a variable which is an external auditor as an intermediary if there is a difference of opinion with the company's internal parties. The purpose of this study is to find out the effect of Earnings Management, Institutional Ownership, Independent Commissioners, Audit Committees, Size of Public Accounting Firms on the Integrity of Financial Report in mining companies. The researcher uses mining companies in Indonesia for the 2015-2019 period as the population with 22 companies as the research samples. Panel data analysis Eviews 9.0 software is used as a research method. The results of this study prove that the variables have a significant effect are the audit committee, meanwhile earnings management, institutional ownership, independent commissioners, size of public accounting firm on the integrity of the financial report have no significant effect.

scholarly journals ANALISIS GOOD CORPORATE GOVERNANCE DALAM PENINGKATAN KINERJA PERUSAHAAN (STUDI KASUS PADA HOTEL ASIDA)

2018 ◽  
Vol 1 (1) ◽  
pp. 48
Author(s):  
Riska Ameliya Putri
Keyword(s):  
Corporate Governance ◽  
Secondary Data ◽  
Operational Performance ◽  
Employee Productivity ◽  
Improve Performance ◽  
Productivity Improvement ◽  
Financial Report ◽  
Good Corporate Governance ◽  
Hotel Performance ◽  
Descriptive Approach

<p>This research purpose is to find out aplication of good corporate governance in pursuing of performance improvement at hotel asida business. Good corporate gorvenance aim to prevent and fix significant mistakes.<br />This research is a qualitative research with descriptive approach. The research method is interview to manager, hotel staff, and document analyst, also using secondary data which is financial report in the year of 2015-2016.<br />Analysis result shows that good corporate governance could improve performance at hotel asida. Application of transparancy principle could be improved by creating hotel webpage, so it can helps improving of administration performance. Furthermore, it can helps in improving of room occupancy and improving operational hotel performance that affect creditor trust, so hotel asida can reduce financing fund. This can help employee productivity improvement, so operational performance is increasing.</p>

Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan Dengan Variabel Intervening Profitabilitas

2017 ◽  
Vol 25 (1) ◽  
pp. 13-39
Author(s):  
Achmad Tjahjono ◽  
Siti Chaeriyah
Keyword(s):  
Corporate Governance ◽  
Path Analysis ◽  
Executive Director ◽  
Audit Committee ◽  
Positive Impact ◽  
Institutional Ownership ◽  
Analysis Tool ◽  
Manufacturing Companies ◽  
Company Value ◽  
Good Corporate Governance

The Company was founded with the goal of increasing the value of the company as well as to provide prosperity for the owners or shareholders. Good Corporate Governance and profitability is an effort to enhance company value. This study aims to determine the influence of good corporate governance to company value with profitability as intervening variable. The population of this research is manufacturing companies listed in Indonesia Stock Exchange in 2010 - 2014. The sample is taken by using purposive sampling method. Under this method, as many as 123 companies were obtained. The analysis tool to test the hypothesis is path analysis with AMOS software version 21. Data analysis method is descriptive analysis, path analysis, and sobeltest. The results of this study indicate that managerial ownership, the audit committee and the profitability have positive impact toward the of the company value, institutional ownership has positive impact but not significant, non-executive director with negative effect tendency on the company value. The results of this study also showed that profitability cannot mediate the effect of good corporate governance mechanisms on company value. It can be suggested to replace the intervening variable with other variables such as quality of earnings instead of profitability since it is declined as an intervening variable. non-executive director and institutional ownership does not contribute any positive and significant effect on company value and profitability. The following research can use another proxy in the measurement process and consider other theories that could explain comprehensively.

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