scholarly journals THE EFFECT OF FINANCIAL PERFORMANCE, COMPANY SIZE AND GOOD CORPORATE GOVERNANCE ON SUSTAINABILITY REPORT

2020 ◽  
Vol 5 (01) ◽  
pp. 57
Author(s):  
Naili Saadah ◽  
Ratno Agriyanto ◽  
Warno Warno ◽  
Winda Putri Mustika
Keyword(s):  
Corporate Governance ◽  
Logistic Regression ◽  
Regression Analysis ◽  
Natural Resources ◽  
Financial Performance ◽  
Company Size ◽  
Quantitative Research Methods ◽  
Good Corporate Governance ◽  
Operational Activities ◽  
Sustainability Report

<p><em>Companies often take advantage of existing natural resources as suppliers of the main raw materials that are processed by the company to produce products that will be sold to consumers. The environment where natural resources are located can be interpreted as the area or community around where the company operates. Of course, the company's operational activities will have an impact on the environment, both in the form of positive and negative impacts. This research uses quantitative research methods with descriptive statistical analysis techniques. While the research hypothesis testing was carried out using regression analysis. And the regression analysis used in this research is logistic regression. By using mining companies listed on the Jakarta stock exchange during the 2015-2018 period, 44 sample companies were obtained. Logistic regression test results prove that financial performance has no effect on Sustainability Report, company size has no effect on Sustainability Report, Good Corporate Governance has a significant positive effect on Sustainability Report.</em></p>

scholarly journals Pengaruh Good Corporate Governance dan Ukuran Perusahaan Pada Kinerja Keuangan Perusahaan Perbankan

2019 ◽  
Vol 29 (1) ◽  
pp. 390
Author(s):  
Ni Ketut Sri Wahyuni ◽  
I Made Sukartha
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Financial Performance ◽  
Linear Regression Analysis ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Good Corporate Governance ◽  
Operational Activities ◽  
Positive Effect

Bank financial performance is an illustration of the level of success achieved by the bank in its operational activities. The purpose of this study is to find out the empirical evidence of the effect of GCG and company size on the financial performance of banking companies. The technique for determining purposive sampling. The total sample in this study was 10 samples with 45 observation for 5 years. The data analysis multiple linear regression analysis. The results of the study prove that good corporate governance GCG ernance has a positive effect on the financial performance of banking companies. The size of the company has a positive effect on the financial performance of banking companies. The results of this study are expected to be useful for banking companies to continue to strive to implement all components of GCG and obtain a reliable CGPI rating so that it becomes a reference for investors. Keywords : Good Corporate Governance; Company Size and Financial Performance.

scholarly journals THE IMPACT OF GOVERNANCE EFFECTIVENESS AND COMPANY SIZE ON ENVIRONMENTAL PERFORMANCE

2019 ◽  
Vol 2 (2) ◽  
pp. 76
Author(s):  
Irma Paramita Sofia
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Environmental Performance ◽  
Sustainability Reporting ◽  
Company Size ◽  
Good Corporate Governance ◽  
Corporate Size ◽  
Governance Effectiveness ◽  
The Impact ◽  
Sustainability Report

In making rational decisions, investors need complete, accurate, and timely information. Companies can disclose information such as the implementation of good corporate governance, financial performance, and sustainability report. This research aims to obtain evidence that good corporate governance and corporate size have an effect on environmental performance. We use sustainability reporting disclosure as a proxy for the environmental achievement of the company. This study indicates that (1) good corporate governance has no effects on environmental performance; (2) corporate size has no effects on sustainability report disclosure.  

scholarly journals CSR Disclosure on Earnings Management with the Presence of Women in the GCG Structure

2020 ◽  
Vol 15 (2) ◽  
pp. 293
Author(s):  
Alit Wahyuningsih ◽  
Ni Ketut Rasmini
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Earnings Management ◽  
Purposive Sampling ◽  
Good Corporate Governance ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Sustainability Report

ABSTRAK Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh pengungkapan Corporate Social Responsibility pada manajemen laba dengan keberadaan wanita dalam mekanisme Good Corporate Governance sebagai variabel moderasi. Metode penentuan sampel yang digunakan adalah purposive sampling dengan kriteria perusahaan yang terdaftar dalam indeks LQ45 di Bursa Efek Indonesia dan menerbitkan laporan tahunan serta laporan keberlanjutan (sustainability report) berturut-turut selama periode 2013-2017. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 40 sampel. Metode dokumentasi digunakan untuk mengumpulkan data. Teknik analisis data yang digunakan yaitu Moderated Regression Analysis. Penelitian ini menyimpulkan bahwa pengungkapan Corporate Social Responsibility berpengaruh positif pada manajemen laba. Keberadaan wanita dalam komite audit yang mewakili proksi dari variabel keberadaan wanita dalam mekanisme Good Corporate Governance mampu memperlemah pengaruh pengungkapan Corporate Social Responsibility pada manajemen laba. Hasil penelitian ini sejalan dengan teori hipotesis biaya politik yang menyatakan bahwa perusahaan yang memiliki biaya politik yang tinggi cenderung akan melakukan manajemen laba. Kata Kunci: manajemen laba, pengungkapan corporate social responsibility, good corporate governance

scholarly journals DETERMINANT MODEL OF COMPANY VALUE IN THE PROPERTY AND INFRASTRUCTURE SECTOR

2021 ◽  
Vol 1 (2) ◽  
pp. 175-188
Author(s):  
Rezki Zurriah ◽  
Baihaqi Ammy ◽  
Ronni Parlindungan
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Panel Data ◽  
Secondary Data ◽  
Sampling Technique ◽  
Company Size ◽  
Analysis Tool ◽  
Company Value ◽  
Good Corporate Governance ◽  
Debt Policy

The purpose of this study is to find out and test the effect of good corporate governance, company size, dividend policy, debt policy and profitability on the value of companies in the property and infrastructure sectors in 2008-2017 listed securities in Indonesia. This study is a causal study using secondary data. The population in the study amounted to 63 property and infrastructure companies registered with the IDX for the period 2008-2017. The sampling technique used in this study is purposive sampling where the entire population of 35 companies is used as data in this study. The analysis tool used in this study used regression analysis of panel data.

scholarly journals Faktor-faktor yang Mempengaruhi Kinerja Keuangan Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019

2021 ◽  
Vol 5 (1) ◽  
pp. 99
Author(s):  
Riris Kharisma ◽  
Kartika Hendra Titisari ◽  
Suhendro Suhendro
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Sampling Method ◽  
Secondary Data ◽  
Test Method ◽  
Company Size ◽  
Good Corporate Governance ◽  
Corporate Social

This study aims to determine the effect of good corporate governance, corporate social responsibility, leverage and company size on the financial performance of state-owned companies listed on the IDX. The data in this study use secondary data. The population in the study of all BUMN companies listed on the IDX for the 2015-2019 period. The sample used in this study was 9 samples of BUMN companies listed on the IDX for the 2015-2019 period, with the sampling method using purposive sampling method. The test method in this study uses multiple linear regression test. The results show that good corporate governance, leverage and company size affect the financial performance of BUMN companies listed on the IDX for the 2015-2019 period, on the other hand, corporate social responsibility does not affect the financial performance of BUMN companies listed on the IDX for the 2015-2019 period. had no effect on the financial performance of BUMN companies listed on the IDX for the 2015-2019 period.

scholarly journals THE EFFECT OF GOOD CORPORATE GOVERNANCE, PROFITABILITY AND COMPANY SIZE ON SUSTAINABILITY REPORT DISCLOSURE

2021 ◽  
pp. 69-80
Author(s):  
Putri Renalita Sutra Tanjung
Keyword(s):  
Corporate Governance ◽  
Sampling Technique ◽  
Company Size ◽  
Purposive Sampling ◽  
Good Corporate Governance ◽  
Sustainability Report

This study aims to analyze the influence of Good Corporate Governance, Profitability, Good Corporate Governance, and Company Size on Sustainability Report Disclosure. The sampling technique used was purposive sampling. The research was conducted on the participating companies of the Indonesia Sustainability Report Award (ISRA) during the 2015-2019 period. The purpose of this study was to determine the effect of Good Corporate Governance, Profitability and Company Size on Sustainability Report Disclosure. The results of this study indicate that the profitability and size of the company have no effect on the Sustainability Report Disclosure. Good Corporate Governance has a significant effect on Sustainability Report Disclosure.

scholarly journals Pengaruh Ukuran Perusahaan dan Corporate Governance Terhadap Konerja Keuangan Dengan Pengungkapan Sustaunability Report Sebagai Variabel Intervening

2019 ◽  
Vol 2 (2) ◽  
pp. 147-169
Author(s):  
Ananda Muliaturrohmah Ikhwani ◽  
Irma Paramita ◽  
Karsam Sunaryo
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Board Of Directors ◽  
Audit Committee ◽  
Company Size ◽  
Small Companies ◽  
Past Performance ◽  
The Board Of Directors ◽  
Sustainability Reports ◽  
Sustainability Report

Financial performance can provide an overview of past performance and future prospects of a company. Many companies carry out business activities related to nature but do not disclose sustainability reports. Companies that have a large company size should disclose more information than small companies, including disclosures about the implementation of Corporate Governance and sustainability reports disclosure. With these disclosures of information, it is expected to increase public trust in the company and improve the company's financial performance. This research aims to obtain evidence that company size and Corporate Governance influence financial performance, and the role of Sustainability Report disclosure as mediating the relationship between these variables in nine state-owned enterprises and the mining sector for five years (2013-2017). The results of this study indicate that (1) company size has effects on financial performance; (2) audit committee has effects on financial performance; (3) the board of directors does not affect financial performance; (4) company size has not affect the disclosure of sustainability report; (5) the audit committee has not affect the disclosure of sustainability report; (6) the board of directors has effect the disclosure of sustainability report; and (7) Sustainability Report disclosure can’t mediate the influence between company size/Corporate Governance on financial performance.

scholarly journals ANALYSIS OF GOOD CORPORATE GOVERNANCE, FINANCIAL PERFORMANCE AND SUSTAINABILITY REPORT

2019 ◽  
Vol 9 (2) ◽  
pp. 200
Author(s):  
Sri Wahjuni Latifah ◽  
Muhammad Fahminuddin Rosyid ◽  
Lilik Purwanti ◽  
Tri Wahyu Oktavendi
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Board Of Directors ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Managerial Ownership ◽  
Analysis Tool ◽  
Good Corporate Governance ◽  
Sustainability Reports ◽  
Sustainability Report

This study aims to analysiss and examine the effect of the financial performance and good corporate governance on sustainability report. Financial performance is measured using ROA. Good corporate governance mechanisms used are managerial ownership, independent commissioner board, board of directors and independent audit committee. The population is state-owned companies listed in the Indonesia Stock Exchange during 2011-2014. A purposive sampling method is used as a sampling method and 13 companies are selected as samples. A multiple linear regression analysis using SEM-PLS program is employed as a data analysis tool. The results show that the ROA, the board of directors, and audit committees affect sustainability reports; while managerial ownership and independent board do not affect sustainability reports.

scholarly journals Pengaruh Penerapan Good Corporate Governance dan Keberadaan Awig-Awig terhadap Kinerja Keuangan Lembaga Perkreditan Desa dengan Budaya Tri Hita Karana sebagai Variabel Moderasi

2020 ◽  
Vol 4 (1) ◽  
pp. 60
Author(s):  
Putu Rima Jayantari ◽  
A.A. Ngurah Eddy Supriyadinata Gorda
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Data Analysis ◽  
Financial Performance ◽  
Sampling Method ◽  
T Test ◽  
Test Results ◽  
Good Corporate Governance ◽  
Analysis Technique ◽  
Positive Effect

This study aimed to determine the influence of the implementation Good Corporate Governance and the existence of awig - awig on the financial performance of LPD with Tri Hita Karana culture as a moderated variable in the LPD in Mengwi sub-district. This study used a saturated sampling method and the data analysis technique used was Moderated Regression Analysis. T test results show that:1) Good Corporate Governance had a positive effect on Financial Performance; 2) The existence of Awig-awig had a positive effect on financial performance; 3) Tri Hita Karana Culture strengthens the influence of Good Corporate Governance on Financial Performance; 4) Tri Hita Karana's culture strengthens the influence of Awig-awig's Existence on Financial Performance.

scholarly journals RGEC, Sustainability Reporting, and Financial Performance: A Study in Listed Banks in IDX 2013-2017

2019 ◽  
Author(s):  
Tri Gunarsih ◽  
Setiyono . ◽  
Fran Sayekti ◽  
Tamas Novak
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Financial Performance ◽  
Empirical Evidence ◽  
Significant Influence ◽  
Sustainability Reporting ◽  
Risk Profile ◽  
Correlation And Regression Analysis ◽  
Good Corporate Governance ◽  
And Performance

This study aims to analyze Risk Profile, Good Corporate Governance, Earning, and Capital (RGEC), Sustainability Reporting (SR) and financial performance (ROE and TQ) of the listed banks in the IDX. This research implements correlation and regression analysis. Base on data samples of 12 banks in 2013-2017, the results of this study show that GCG and RGEC positively correlated to performance (ROE and TQ), but there is no correlation between SR and performance. The regression analysis shows that risk profile (LDR), GCG, and Earning / rentability (ROA) are statistically significant influence ROE but only NPL and GCG that influence TQ while SR is not significant, both to ROE and TQ. These findings support the arguments that the better the RGEC, the higher the financial performance. Subject to data limitation of SR, this study could not give empirical evidence that the better the SR, the higher the firm performance.

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