scholarly journals Analisis Determinan Ketepatan Waktu Pelaporan Keuangan Perusahaan Manufaktur

2021 ◽  
Vol 14 (2) ◽  
Author(s):  
Sartika Wulandari
Keyword(s):  
Financial Reporting ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Institutional Ownership ◽  
Audit Committees ◽  
Managerial Ownership ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Positive Effect

This study examines the effect of managerial ownership, institutional ownership, independent commissioners, audit committees and profitability, on the timeliness of financial reporting in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The population in this study were all companies listed on the Indonesia Stock Exchange from 2016 to 2019. The sample selection used the purposive sampling method and 299 samples were obtained. The analysis used is logistic regression analysis. The results showed that profitability had a significant positive effect on the timeliness of financial reporting. Meanwhile, managerial ownership, institutional ownership, independent commissioners, and audit committees have no effect on the timeliness of financial reporting

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 KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN

2019 ◽  
Vol 11 (1) ◽  
pp. 41-47
Author(s):  
Dewi Rahayu ◽  
Ellen Rusliati
Keyword(s):  
Firm Size ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Panel Data Regression ◽  
Negative Effect ◽  
Positive Effect

The aim of this study to determine the effect of institutional ownership, managerial ownership, firm size, to dividend policy simultaneously and partially. The population of this study are manufacturing companies in the consumer goods industry sector listed in Indonesia Stock Exchange of 2008-2017, the sample amounted 6 companies. The method used in this study are descriptive and verificative using panel data regression analysis. The results showed that the simultaneously institutional ownership, managerial ownership and firm size has significant effect on dividend policy with contribution of effect equal to 39.62%. The partially, institutional ownership has a significant positive effect on dividend policy, managerial ownership has a significant negative effect on dividend policy, firm size has a significant positive effect on dividend policy. The effect contribution dominant of independent variables is institutional ownership equal to 29.2%, managerial ownership equal to 10% and firm size equal to 0.4%.

scholarly journals Pengaruh Struktur Kepemilikan, Keputusan Keuangan Dan Risiko Bisnis Terhadap Kinerja Perusahaan

2020 ◽  
Vol 2 (2) ◽  
pp. 417
Author(s):  
Ellen Ellen ◽  
Kartika Nuringsih
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Investment Decision ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Business Risk ◽  
Return On Assets ◽  
Purposive Sampling ◽  
Positive Effect

The purpose of this study was to determine the effect of managerial ownership, institutional ownership, investment decisions, funding decisions, and business risk on performance which is proxied by the return on assets of manufacturing companies on the Indonesia Stock Exchange period 2014-2018. The sampling method uses purposive sampling with 64 companies as sample so the total number of observations is 320 years. The results of the study found that managerial ownership and institutional ownership had insignificant positive effect while investment decision, funding decision, and business risk variables produced a significant influence on the company's fundamental performance. Tujuan penelitian ini untuk mengetahui pengaruh kepemilikan manajerial, kepemilikan institusional, keputusan investasi, keputusan pendanaan, dan risiko bisnis terhadap kinerja yang diproksi dengan return on assets perusahaan manufaktur di Bursa Efek Indonesia periode 2014-2018. Metode pengambilan sampel menggunakan purposive sampling dengan 64 perusahaan sebagai sampel sehingga jumlah keseluruhan observasi sebanyak 320 tahun-perusahaan. Hasil penelitian menemukan bahwa kepemilikan manajerial dan kepemilikan institusional berpengaruh positif secara tidak signifikan sedangkan variabel keputusan investasi, keputusan pendanaan, dan risiko bisnis menghasilkan pengaruh signifikan terhadap kinerja fundamental perusahaan.

scholarly journals Pengaruh Corporate Governance Terhadap Kecurangan Laporan Keuangan

2019 ◽  
Vol 1 (4) ◽  
pp. 1705-1722
Author(s):  
Feby Priswita ◽  
Salma Taqwa
Keyword(s):  
Financial Reporting ◽  
Audit Committee ◽  
Sampling Method ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Fraudulent Financial Reporting

This study aims to obtain empirical evidence and to analyze the effect of corporate governance’s mechanism such as managerial ownership, board of commissioners, audit committee, and institutional ownership effectiveness on likelihood of fraudulent financial reporting. This study uses secondary data from the company’s annual report for 2015-2017. The sampling method in this study used purposive sampling with a sample of 31 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The analysis used in this study is logistic regression analysis. The result showed that all of corporate governance’s mechanism such as managerial ownership, board of commissioners, audit committee, and institutional ownership have no significant effect on likelihood of fraudulent financial reporting.

scholarly journals PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJERIAL TERHADAP MANAJEMEN LABA

2017 ◽  
Vol 3 (1) ◽  
Author(s):  
Dendi Purnama
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Company Size ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Positive Effect

This study aims to analyze the effect of profitability, leverage, firm size, institutional ownership and managerial ownership of earnings management. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange from 2010 to 2015. The sample in this study as many as 47 companies for 6 years.The result of analysis shows that profitability have a significant positive effect to earnings management, firm size and managerial ownership negatively affect earnings management, while leverage and institutional ownership have no effect to earnings management. While jointly shows that the variable profitability, firm size, leverage, institutional ownership and managerial ownership have a significant effect on earnings management. Keywords: Profitability, Leverage, Company Size, Institutional Ownership, Managerial Ownership and Profit Management,

scholarly journals Pengaruh struktur kepemilikan terhadap kinerja perusahaan manufaktur yang terdaftar di bursa efek Indonesia

2020 ◽  
Vol 2 (4) ◽  
pp. 186
Author(s):  
Neneng Wahida ◽  
Rahmiati Rahmiati ◽  
Yolandafitri Zulvia
Keyword(s):  
Firm Performance ◽  
Ownership Structure ◽  
Stock Exchange ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Negative Effect ◽  
Positive Effect

The purpose of this study is to examine the effect of ownership structure on the firm performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX).  This research is a causative study. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange for the period 2013-2018. This study uses secondary data published in the Indonesian Stock Exchange (IDX). Based on data collection, a sample of 75 companies from 144 listed manufacturing companies was obtained. The analytical method used is Multiple Regression using SPSS 24 data processing applications. The results of this study conclude (1) Family Ownership does not have a significant positive effect on firm performance (2) Managerial Ownership has a significant negative effect on firm performance (3) Institutional Ownership has a significant positive effect on firm performance (4) Foreign ownership does not have a significant positive effect on firm performance.  Keywords: Ownership structure, firm performance, Indonesia Stock Exchange.

scholarly journals PENGARUH PROFITABILITAS, LEVERAGE DAN CORPORATE GOVERNANCE TERHADAP PERENCANAAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2017

2019 ◽  
Vol 4 (1) ◽  
pp. 131
Author(s):  
Indah Rahmadini ◽  
Nita Erika Ariani
Keyword(s):  
Corporate Governance ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Tax Planning ◽  
Audit Committees ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Effective Tax Rate ◽  
Tax Rate

This study aims to examine the effect of profitability, leverage, and corporate governance on tax planning. The independent variables used in this study are profitability, leverage, institutional ownership, managerial ownership, independent commissioners and audit committees. While the dependent variable in this study is tax planning.Tax planning in this study the measured of Cash Effective Tax Rate (CETR). The population in this study are manufacturing companies listed on Indonesian Stock Exchange (BEI) in the period 2014-2017. Determination of samples in this study using purposive sampling method. There are 45 manufacturing companies listed on BEI used as research samples based on predetermined criteria. The results showed that profitability, leverage, managerial ownership, independent commissioners and audit committees had a significant effect on tax planning. Meanwhile institutional ownership has no significant effect on tax planning

scholarly journals DETERMINANTS OF EARNING PERSISTENCE

ACCRUALS ◽  
2020 ◽  
Vol 4 (01) ◽  
pp. 104-119
Author(s):  
Ardela Soehartinah Gunawan ◽  
Icih Icih ◽  
Trisandi Eka Putri
Keyword(s):  
Firm Size ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Sample Selection ◽  
Audit Committees ◽  
Earnings Persistence ◽  
Managerial Ownership ◽  
Company Size ◽  
Observation Period

This study aims to determine the effect of firm size, leverage, managerial ownership, listing age and audit committee on earnings persistence. The data used is data on banking companies listed on the Indonesia Stock Exchange (IDX) period 2015-2017. The sample selection uses a purposive sampling method. The samples that fit the criteria were 29 companies during the 2015-2017 observation period, so that the final number of observational data was 87 (3 × 29). Then data were analyzed using the SPSS 22 application.The results of this study indicate that firm size, managerial ownership and listing age do not affect earnings persistence. While leverage and audit committees negatively affect earnings persistence. Variables of company size, leverage, managerial ownership, listing age and audit committee jointly influence the persistence of earnings.

scholarly journals Pengaruh Kepemilikan Keluarga dan Likuiditas terhadap Agresivitas Pajak dengan Pemoderasi Corporate Governance

2020 ◽  
Vol 3 (2) ◽  
pp. 85-107
Author(s):  
Anggi Aditya Fahmi ◽  
Priyo Hari Adi
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Audit Committees ◽  
Family Ownership ◽  
Manufacturing Companies ◽  
Tax Aggressiveness ◽  
Analysis Technique ◽  
Positive Effect

The purpose of this study is to find out how the influence of companies with family ownership and liquidity on tax aggressiveness which is moderated by corporate governance in manufacturing companies listed on the Indonesia Stock Exchange from 2013 to 2016. Corporate governance is proxied using independent commissioners and audit committees. The sample used in this study amounted to 212 selected using the purposive sampling method. The data analysis technique used are moderated regression analysis (MRA). The results showed that family ownership did not affect the tax aggressiveness, this means that companies with family ownership do not determine the company's actions in conducting tax aggressiveness. Liquidity has a significant positive effect on tax aggressiveness. The moderating variable of independent commissioners can moderate the influence of family ownership and liquidity on tax aggressiveness, while the moderating variable of the audit committee can moderate liquidity but cannot moderate family ownership against tax aggressiveness.    

scholarly journals PENGARUH CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN MANUFAKTUR

2020 ◽  
Vol 28 (1) ◽  
pp. 57
Author(s):  
RHETNO WULANSARI ◽  
ANDRY IRWANTO
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Manufacturing Firms ◽  
Audit Committees ◽  
Test Results ◽  
Significant Positive Effect ◽  
Manufacturing Companies ◽  
Insider Ownership ◽  
Positive Effect

Introduction: This study aims to determine the effect of insider ownership, audit committees, leverage, firm size, the number of independent commissioner on the performance of manufacturing firms in the Indonesian stock exchange. Methods: The type of data used in this research is quantitative data. This study uses a tool to answer the hypothesis in the form of multiple linear regression. The number of samples taken by the sampling technique as many as 50 companies listed in Indonesia Stock Exchange. Results: From the test results indicate that there is insider ownership, audit committees, leverage significant positive effect on the performance of manufacturing companies in Indonesia Stock Exchange. firm size and the number of independent commissioners no significant positive effect on the performance of manufacturing companies in Indonesia Stock Exchange. Conclusion and suggestion: The implication of these findings is that insider ownership, audit committees, and leverage it will be able to produce a good performance. Although firm size and the number of independent commissioners has no effect, but still must be considered, because if the firm size and the number of independent commissioners are not in accordance with the provisions of SFAS may result in the presence of certain interests that are not in accordance with the company's goals.

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