scholarly journals PENGARUH DEWAN KOMISARIS INDEPENDEN TERHADAP NILAI PERUSAHAAN SUB SEKTOR PERKEBUNAN YANG TERDAFTAR DI BEI

2021 ◽  
Vol 4 (2) ◽  
pp. 96-106
Author(s):  
Iroh Rahmawati
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Firm Value ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Share Price ◽  
Simple Linear Regression ◽  
Company Value ◽  
Good Corporate Governance ◽  
Normality Test

Good corporate governance can signal the existence of harmonious interests between all stakeholders, thereby reducing conflict. In addition, company management can also achieve company goals, namely increasing company value. Firm value is the shareholder's perception of the company's success in managing its resources, which is reflected in the company's share price. This study aims to determine the effect of the independent board of commissioners on the company value of the plantatio sub-sector listed on the IDX. The population in this study were plantation sector companies listed on the Indonesia Stock Exchange in 2017-2018. Sampling was done by using purposive sampling, the sample used which met the standards is as many as 8 companies. The analysis used is a simple linear regression analysis by performing the classic assumption test, namely, normality test, multicollinearity, and autocorrelation. The results showed that the independent board of commissioners had an effect on firm value.  

scholarly journals The Influence of Good Corporate Governance and Capital Structure on Firm Value: The Mediation Role of Financial Performance

2020 ◽  
Vol 35 (2) ◽  
pp. 230
Author(s):  
Ridwan Nurazi ◽  
Intan Zoraya ◽  
Akram Harmoni Wiardi
Keyword(s):  
Corporate Governance ◽  
Capital Structure ◽  
Financial Performance ◽  
Firm Value ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Company Value ◽  
Good Corporate Governance ◽  
The Impact

<pre>The objective of this study is empirically identify the impacts of Good Corporate Governance and capital structure on firm value with financial performance as intervening variable. We operate quantitative approach within the scope of manufacturing company of metal, chemical, and plastic packaging sector which listed in Indonesia Stock Exchange during the 2017-2018 periods as the population. Samples are chosen by purposive sampling method inwhich the company must report the financial statement in a row, obtained 79 observations. The data analysis technique used is financial ratio analysis to determine the condition of the business financial ratios of the variables studied. Data were analyzed using multiple linear regression analysis. The result shows that corporate governance and capital structure influence the firm value, moreover the use of institutional ownership ratio and capital structure will increase the value of the firm. The result also shows that the impact of Corporate governance and capital structure on the company value are mediated by financial performance. It means that the value of the firm can increase if the company able became an effective monitoring tool.</pre>

scholarly journals THE EFFECT OF GOOD CORPORATE GOVERNANCE AND TAX PLANNING ON COMPANY VALUE

2018 ◽  
Vol 1 (3) ◽  
pp. 234
Author(s):  
Angga Hidayat ◽  
Nike Yuliah
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Firm Value ◽  
Quantitative Research ◽  
Stock Exchange ◽  
Secondary Data ◽  
Tax Planning ◽  
Manufacturing Companies ◽  
Company Value ◽  
Good Corporate Governance

This study aims to analyze the influence of Good Corporate Governance and tax planning on corporate value. This research is a type of quantitative research. The type of data used is secondary data obtained from www.idx.co.id and the company's website. The analytical method used is multiple regression analysis using SPSS version 22 software. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange during the period 2013-2017. While the sample of this study was determined by purposive sampling method to obtain a total of 105 data that could be processed.Based on the results of good corporate governance regression analysis which is represented by institusional ownership proxy has a significant effect on firm value and tax planning has a significant effect on firm value.

scholarly journals Good corporate governance dan Ukuran Perusahaan Sebagai Stimulus Di Lakukannya Tax Management

JURNAL PUNDI ◽  
2018 ◽  
Vol 2 (2) ◽  
Author(s):  
Yunita Valentina Kusufiyah
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Audit Committee ◽  
Good Governance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
State Revenue ◽  
Good Corporate Governance ◽  
Tax Management ◽  
Negative Effect

The largest state revenue comes from tax revenues. This is evident from the data of the Central Bureau of Statistics in 2016 as much as 86.16% of state revenue derived from tax revenue. For the company, the tax is a expenses that must be paid so needed a strategy in doing the efficiency of the tax expenses (the tax savings). One such strategy is tax management. To perform a good tax management then it takes the implementation of good governance in a company. Another variable that becomes the stimulus of Tax Management is the size of the company. This study examines Good corporate governance and Corporate Size as Stimulus in Tax Management. The research was conducted at a banking company listed on the Indonesia Stock Exchange. Research methodology used in this research is regression analysis that is linear regression analysis. The findings in this study are institutional ownership, the proportion of independent board of commissioners has a positive and significant influence on tax management while the audit committee has no influence on tax management. Company size has a significant negative effect on tax management Keywords : Good Corporate Governance, size, Tax Managemet

Pengaruh Perputaran Piutang Terhadap Likuiditas Pada PT.Astra Agro Lestarri TBK

2021 ◽  
Vol 2 (1) ◽  
pp. 1-6
Author(s):  
Paojan MS
Keyword(s):  
Regression Analysis ◽  
Quantitative Methods ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Coefficient Of Determination ◽  
Simple Linear Regression ◽  
Financial Reports ◽  
Accounts Receivable ◽  
Normality Test

This research was conducted with the aim of knowing the effect of accounts receivable turnover on the liquidity of the company PT. Astra Agro Lestari, TBK which is listed on the Indonesia Stock Exchange. By collecting the company's annual financial reports from 2015 to 2019. The data used in this study are secondary data using quantitative methods, while data analysis uses Simple Linear Regression Analysis which is preceded by the Classical Assumption Test which consists of a normality test and an autocorrelation test, Hypothesis testing was carried out with the coefficient of determination and partial t test using the SPSS 21 computer program. The results showed that the receivable turnover variable did not have a significant effect on the liquidity variable but had a strong correlation with a negative direction of 0.862. Based on the results of the coefficient of determination, it is known that the variable receivables turnover is 74.3%, while the remaining 25.7% is explained by other variables not examined.

scholarly journals PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN DENGAN IMPLEMENTASI CSR SEBAGAI VARIABEL PEMODERASI

IQTISHODUNA ◽  
2016 ◽  
Vol 10 (1) ◽  
pp. 1-7
Author(s):  
Misbahul Munir ◽  
Eka Sevia Suryandari ◽  
Anik Mahmudah
Keyword(s):  
Corporate Governance ◽  
Firm Value ◽  
Audit Committee ◽  
Stock Exchange ◽  
Analytical Models ◽  
Tobin’S Q ◽  
Tobin's Q ◽  
Good Corporate Governance ◽  
Normality Test ◽  
Corporate Social

Corporate Governance is a system that regulates and controls the company that is expected toprovide and enhance the company’s value to its shareholders. This study aims to determine the effect of theimplementation of good corporate governance (GCG) to the value of state-owned banks companies listings inIndonesia stock exchange (IDX) with the implementation of corporate social responsibility (CSR) as a moderatingvariable. This research is a quantitative, analytical models using classical assumption test consists of a testheterokedastisitas, non-autocorrelation test and normality test, followed by analysis using regression analysismoderation. The results showed that, application of good corporate governance is proxied by ManagerialOwnership (X1), Proportion of Independent Commissioner (X2), Audit Committee (X3), Independence of theAudit Committee (X4), Frequency of Audit Committee Meetings (X5) and the frequency of Board Meeting(X5) simultaneously significant effect on firm value (Tobin’s Q). With the results of R Square of 61.1% meansthat the variable Tobin’s Q (Y) in the six variables explained by the moderating variable of Corporate SocialResponsibility (Z). While the remaining 38.9% is explained by other variables or independent variables outsidethe regression equation.

scholarly journals PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING

El Dinar ◽  
2018 ◽  
Vol 6 (1) ◽  
pp. 64
Author(s):  
Nur Mufidah Mufidah ◽  
Puji Endah Purnamasari
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Linear Regression Analysis ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
Relationship Of ◽  
The Relationship

<em>Increasing the firm value is a key point for firm to attract investors. The firm value is very important because it becomes a benchmark of firm performance, the firm value in addition is influenced by profitability, investors also see the effect of the firm or form of firm Social Responsibility in the firm. The purpose of this study is to determine the effect of profitability toward firm value, firm Social Responsibility moderate the relationship of profitability toward firm value and Good Corporate Governance moderate the relationship of profitability toward the firm value. The population in this study is a state-owned firm listed on the BEI in 2012-2016. The technique of sampling uses purposive sampling and based on criteria that have been done then the number of samples are obtained as many as 12 samples of state-owned enterprises. The experiment hypothesis of the research used multiple linear regression analysis techniques and Moderating Regression Analysis (MRA) with SPSS application. The results of this study indicate that profitability variables have a positive and significant effect on firm value, the disclosure of Corporate Social Responsibility does not moderate the relationship of return on assets to firm value, firm Social Responsibility strengthens the relationship of return on equity to firm value and Good firm Governance does not moderate profitability relation to firm value.</em>

scholarly journals PERAN PROFITABILITAS DAN GOOD CORPORATE GOVERNANCE DALAM MEMEDIASI PENGARUH STRUKTUR MODAL DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (STUDI EMPRIS PERUSAHAAN PROPERTY DAN REAL ESTATE DI BURSA EFEK INDONESIA TAHUN 2013-2016)

2018 ◽  
Vol 13 (2) ◽  
pp. 210-235
Author(s):  
Ahmad Sahri Romadon ◽  
Heru Sulistiyo ◽  
Sam’ani Sam’ani
Keyword(s):  
Corporate Governance ◽  
Real Estate ◽  
Capital Structure ◽  
Firm Value ◽  
Stock Exchange ◽  
Significant Positive Effect ◽  
Company Value ◽  
Good Corporate Governance ◽  
Negative Effect ◽  
Positive Effect

This research is about the value of property and real estate companies in Indonesia Stock Exchange 2013 to 2016. The purpose is to analyze Profitability and Good Corporate Governance in mediating the influence of Capital Structure and Corporate Growth on company value. Methods of data analysis using multiple regression and test to test the hypothesis sobel. Population in this research is property and real estate company listed in Indonesia Stock Exchange 2013 until 2016. Samples in this research selected through purposive sampling, so that obtained by sample as many as 80 companies. The result shows that capital structure has a significant negative effect on profitability, company growth has a significant positive effect on profitability. Capital structure has a significant positive effect on Good Corporate Governance, Corporate Growth has negative effect is not significant to Good Corporate Governance. Capital structure has a significant positive effect on firm value, company growth has negative effect not significant to firm value. Profitability has a significant positive effect on corporate value and Good Corporate Governance negatively influence not significant to company value. Profitability mediates negatively the influence of capital structure on firm value and positively positive significant growth of the firm against firm value. Good Corporate Governance does not mediate the influence of capital structure and firm growth on firm value

scholarly journals PENGARUH PROFITABILITAS, GOOD CORPORATE GOVERNANCE, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2015

2020 ◽  
Vol 2 (02) ◽  
Author(s):  
Alfi Najihah ◽  
I.B.K. Bhayangkara
Keyword(s):  
Corporate Governance ◽  
Firm Value ◽  
Good Governance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Coefficient Of Determination ◽  
Board Members ◽  
Company Size ◽  
Good Corporate Governance ◽  
Food And Beverage

ABSTRACTThis study aimed to test the "Influence of profitability, good corporate governance and company size on the value of the company". Objects used in this study is the food and baverage company listed on the Indonesia Stock Exchange (BEI) in the period 2013 to 2015. The population used in this study is seluh Food and Beverage companies listed in Indonesia Stock Exchange as many as 14 companies. The sampling technique is done is purposive sampling method with the following criteria: (1) Food and Beverage Companies that go public or be listed in the Indonesia Stock Exchange (BEI) during the period from 2013 to 2015, (2) Food and Beverage Company that publishes reports annual (annual Report) during the period from 2013 to 2015, (3) There is a report on the managerial ownership, institutional ownership, the number of board members komimsaris, the number of independent board members, the number of board members, and the number of audit committee members. The number of samples that meet the criteria as much as 5 companies with a span of 3 years of research. Data were analyzed using multiple linear regression analysis. The data is first performed classic assumption test before hypothesis test. Testing the hypothesis in this study using a test using the coefficient of determination, test pasrial / t test and simultaneous / f test. The results showed that the coefficient of determination obtained adjust the value of R Square of 37.9%. Partial assay results indicate the variable (1) Profitability no significant effect on the value of the company (2) Good corporate governance significant effect on the value of the company. (3) The size of the company a significant effect on the value of the company. (4) Profitability, good corporate governance and firm size simultaneously significant effect on firm value The conclusion in this study good corporate governance and company size is a variable that affects the value of the company. Good governance and the size of the company's high will bring a positive signal to investors that the company's value will increase. Keywords: Profitability, Good Corporate Governance, Company Size, and    Company Value.

scholarly journals The Influence of Information Asymmetry on Earnings Management With Good Corporate Governance (GCG) as the Moderating variable

2018 ◽  
Vol 7 (1) ◽  
pp. 61
Author(s):  
Hartika Prawidaningrum Harahap
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Earnings Management ◽  
Information Asymmetry ◽  
Banking Sector ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Good Corporate Governance

The purpose of this study is to test and find the influence of information asymmetry on earnings management with good corporate governance as moderating variable in banking sector companies listed on the Indonesia Stock Exchange (IDX)) in 20102014. Earnings management variable was measured using the approach of Beaver and Engel (1996), information asymmetry variable was measured using the approach of bid-ask spread, and good corporate governance (GCG) variable was measured using GCG self-assessment. The research type used was quantitative research using secondary data. The population in this study was all banking sector companies listed on the IDX in 2010-2014. The number of samples was 15 banking companies taken from the total of 41 banking companies. Sampling technique was conducted using documentation. Methods of analysis used in this study were simple linear regression analysis and moderated regression analysis. The results of this study show that information asymmetry has a significant influence on earnings management, and GCG moderates the influence of information asymmetry on earnings management.

scholarly journals The Analysis of Good Corporate Governance, Corporate Social Responsibility and, Firm Size Toward Firm Value

2019 ◽  
Vol 1 (2) ◽  
pp. 97-101
Author(s):  
Volta Diyanto ◽  
Riska Natariasari
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Firm Value ◽  
Stock Exchange ◽  
Company Value ◽  
Good Corporate Governance ◽  
Negative Effect ◽  
Corporate Social

This research aims to analyze the effect of good corporate governance, corporate social responsibility, and the firm size towards the firm value. The population was banking firms listed in Indonesia Stock Exchange period 2015-2018. Samples used were 28 firms. The analysis method used multiple linear regression. The research results show that managerial ownership does not have effect towards the firm value. Institutional ownership and firm size have positive effect towards the firm value. Corporate social responsibility has negative effect towards the company value.

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