Good Corporate Governance Mechanism, Firm Characteristics and Corpoarte Social Responsibility: Empirical Study in Manufacturing Companies Listed in Indonesia Stock Exchange

2014 ◽  
Author(s):  
Kencana Dewi ◽  
Christine Apriany
Keyword(s):  
Corporate Governance ◽  
Social Responsibility ◽  
Empirical Study ◽  
Stock Exchange ◽  
Governance Mechanism ◽  
Firm Characteristics ◽  
Manufacturing Companies ◽  
Good Corporate Governance ◽  
Corporate Governance Mechanism

scholarly journals The effect of good corporate governance mechanism and leverage on the level of accounting conservatism

2017 ◽  
Vol 6 (1) ◽  
pp. 67
Author(s):  
Habiba Habiba
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Accounting Conservatism ◽  
Managerial Ownership ◽  
Governance Mechanism ◽  
Manufacturing Companies ◽  
Comprehensive Income ◽  
Good Corporate Governance ◽  
Corporate Governance Mechanism

Accounting conservatism is a condition where a company acknowledges the debts and costs more quickly, but on the other hand, the company acknowledges the income and assets more slowly. Some factors that can affect the accounting conservatism are stan-dards changes, corporate governance, and so forth. The purpose of this study is to analyze the effect occurring on the variable of accounting conservatism when using comprehensive income and income for the current year in manufacturing companies listed on the Indonesian Stock Exchange in 2012 and 2013. The variables studied are institutional ownership, managerial ownership, the existence of audit committee, the number of audit committee meetings, and leverage. The statistical method used in this study is multiple regression analysis. The results of this study indicate that institu-tional ownership, managerial ownership, and the number of audit committee meetings do not have significant effect on accounting conservatism when using comprehensive income and income for the current year, but the variables of the existence of audit committee and leverage have significant effect on accounting conservatism when using comprehensive income and income for current the year.

scholarly journals Analisis Perbandingan Nilai Laba, Pertumbuhan Penjualan Dan Harga Saham Sebelum Dan Sesudah Kovergensi IFRS Pada Perusahaan Consumer Good Industry

2021 ◽  
pp. 38-50
Author(s):  
Hanna Pratiwi ◽  
Wiliam ◽  
Yamasitha
Keyword(s):  
Corporate Governance ◽  
Social Responsibility ◽  
Significant Influence ◽  
Stock Exchange ◽  
Earning Management ◽  
Consumer Good Industry ◽  
Governance Mechanism ◽  
Manufacturing Companies ◽  
Good Industry ◽  
Corporate Governance Mechanism

This study aims to determine how much influence the earning management, corporate governance mechanism and corporate characteristics on disclosure of social responsibility in manufacturing companies listed in Indonesia Stock Exchange. This research is classified as causal research. The population in this study are all manufacturing companies listed on the Stock Exchange in 2013 until 2017. While this sample was determined by purposive sampling method in order to obtain ten (10) companies sampled. The data used is secondary data obtained from www.idx.co.id. The analytical method used is multiple regression analysis.Research results obtained by partial test (t test) were obtained: (a) There is a no significant influence between the earning management to the disclosure of social responsibility (b) There is no a significant influence between the corporate governance mechanism disclosure of social responsibility. (c) There is a significant influence between corporate characteristics on disclosure of social responsibility. Then based on the simultaneous hypothesis test (Test F) the authors conclude that the management, corporate governance mechanism and corporate characteristics significant effect on disclosure of social responsibility. And based on the test the coefficient of determination (R2) value was 0.589. This shows that the percentage contribution of the earning management, corporate governance mechanism and corporate characteristics onthe disclosure of social responsibility was 58.9% for the remaining 41.1% is influenced by other variables outside the study.

Corporate Governance Mechanism on Financial Performance (Evidence from the Indonesia’s Listed State-owned Enterprises)

2021 ◽  
Vol 1 (1) ◽  
pp. 24-34
Author(s):  
Anak Agung Kompiyang Ratih Maldini ◽  
Pananda Pasaribu ◽  
Christian Haposan Pangaribuan
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Positive Impact ◽  
Stock Exchange ◽  
Governance Structure ◽  
Board Independence ◽  
Governance Mechanism ◽  
Good Corporate Governance ◽  
Corporate Governance Mechanism ◽  
The Impact

Objective – This study aims to find the impact of privatization, which proxied by good corporate governance toward the financial performance of SOEs in Indonesia. Methodology – This study used 16 privatized SOEs that are listed in Indonesia Stock Exchange and also 16 privatized non-SOEs as the comparison. The data is collected from the year 2014 to 2018 and analyzed by using multiple regression panel data. Findings – This study found that director size and board independence have a positive impact toward SOEs financial performance. The director size and board independences have a positive significant impact toward the SOEs financial performance while the privatized non-SOEs is not significantly affected Novelty – This study examines proper governance structure in SOEs and non-SOEs, thus providing new insights about good corporate governance regulation in the Indonesian context.

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

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.

scholarly journals KONTRIBUSI GOOD CORPORATE GOVERNANCE UNTUK MENGURANGI TERJADINYA AUDIT DELAY

2019 ◽  
Vol 4 (2) ◽  
pp. 78-88
Author(s):  
Gustita Arnawati Putri
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Audit Committee ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Analysis Tool ◽  
Governance Mechanism ◽  
Good Corporate Governance ◽  
Research Findings ◽  
Corporate Governance Mechanism

The delay of audit report being able to mislead stakeholders, especially investors in taking decision is the main issue of the research. The research objective is to prove empirically contribution of good corporate governance mechanism to decrease the audit delay. Banking companies listed in Indonesia stock exchange within 2011-2013 are the samples of the research. Multiple regression analysis, preceded by classical assumption test is used as analysis tool in the research. The research findings partially showed that managerial and institutional ownership did not affect to audit delay, while proportion of independent commissionairy boards significantly affected to audit delay. Nevertheless, simultaneously managerial and institutional ownership as well as proportion of independent commissionary boards and the number of audit committee significantly affected to audit delay.

scholarly journals CORPORATE SOCIAL RESPONSIBILITY DAN AGRESIVITAS PELAPORAN KEUANGAN TERHADAP AGRESIVITAS PAJAK DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI (Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia)

2017 ◽  
Vol 2 (1) ◽  
Author(s):  
Vina Yunistiyani ◽  
Afrizal Tahar
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Reporting ◽  
Audit Committee ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Good Corporate Governance ◽  
Corporate Social

ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh corporate social responsibility dan agresivitas pelaporan keuangan terhadap agresivitas pajak dengan good corporate governance sebagai variabel pemoderasi. Variabel Good Corporate Governance yang digunakan pada penelitian ini diproksikan dengan proporsi komisaris independen dan komite audit. Penelitian ini berfokus pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 20142015. Metode sampling yang digunakan adalah purposive sampling dengan sampel dari 64 perusahaan selama periode pengamatan 2 tahun berturut-turut, sehingga menghasilkan 128 sampel. Teknik analisis yang digunakan untuk pengujian adalah regresi linier berganda berbantuan aplikasi statistika SPSS 22.0. Hasil penelitian menunjukkan bahwa corporate social responsibility dan agresivitas pelaporan keuangan berpengaruh positif terhadap agresivitas pajak. Sementara itu, proporsi komisaris independen dan komite audit tidak berpengaruh dalam memoderasi hubungan agresivitas pelaporan keuangan dengan agresivitas pajak.Kata kunci: corporate social responsibility; agresivitas pelaporan keuangan; agresivitas pajak; komisaris independen; komite audit ABSTRACT This study aimed to examine the effect corporate social responsibility and financial reporting aggressiveness towards tax aggressiveness with good corporate governance as moderating variable. Good corporate governance which is proxied by board of independence commissioner proportion and audit committee. This study are focusing on manufacturing companies listed in Indonesia Stock Exchange in the period 2014-2015. The sampling method used was purposive sampling with a sample of 64 companies during the observation period of 2 years in a row so as to produce a total of 128 samples. Analysis technique used was multiple regression analysis by SPSS 22.0. The result reveal corporate social responsibility and financial reporting aggresiveness degree of tax aggresiveness. Board of independence commissioners and audit committee as the moderating variable have no influence between financial reporting aggresiveness and tax aggresiveness. Keywords: corporate social responsibility, financial reporting aggresiveness, tax aggresiveness, board of independence commissioner, audit committee 

scholarly journals PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN KELUARGA YANG TERDAFTAR DI BEI PERIODE TAHUN 2013-2017

2019 ◽  
Vol 27 (2) ◽  
pp. 109-118
Author(s):  
Intan Ariningtyas Junaidi ◽  
Nurfauziah Nurfauziah
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Positive Influence ◽  
Governance Mechanism ◽  
Book Value ◽  
Company Value ◽  
Good Corporate Governance ◽  
Corporate Governance Mechanism

The purpose of this study was to determine the effect of the application of good corporate governance to the value of the company in family businesses. In this study the sample used was 50 family companies listed on the Indonesia Stock Exchange in 2013-2017. This sample uses a purposive sampling method based on predetermined criteria. The corporate governance mechanism used is an independent board of commissioners and an audit committee. The company value is calculated using the book value (PBV). In testing hypotheses, the method used is multiple regression analysis. The results of this study indicate that if the independent board of commissioners has no influence on the value of the company measured using the book value of prices and the audit committee has a positive influence on the value of the company measured using the book value of prices.

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