The Effect of Good Corporate Governance and Sustainability Report on Company Performance

This study examines the effect of good corporate governance and sustainability report on company performance. Good corporate governance is dependent on the size of the board of directors, the proportion of independent commissioners, the size of the audit committee, institutional ownership, management ownership. Sustainability report is facilitated by economic, environmental and social aspect as well as disclosure index. While Company performance is generated by Return on Assets (ROA). This research was conducted on companies listed on the Indonesia Stock Exchange between 2014-2018. The purposive sampling technique was used. Hypothesis testing was done by linear regression analysis. The results of testing the first variable showed that institutional ownership affects ROA and has a negative relationship direction. While the size of the board of directors, the proportion of independent directors, the size of the audit committee, and management ownership have no effect on ROA. However, the result of the second variable showed that the disclosure of economic aspects affects ROA and has a positive relationship direction. While disclosure of environmental and social aspects does not affect ROA.

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THE EFFECT OF GOOD CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE IN LQ45 COMPANIES LISTED IN INDONESIAN STOCK EXCHANGE

Economics and Business Solutions Journal ◽

10.26623/ebsj.v4i2.2789 ◽

2020 ◽

Vol 4 (2) ◽

pp. 1

Author(s):

Nurkholis Muhammad ◽

Damayanti Damayanti

Keyword(s):

Corporate Governance ◽

Financial Performance ◽

Board Of Directors ◽

Audit Committee ◽

Linear Regression Analysis ◽

Institutional Ownership ◽

Significant Negative Effect ◽

Good Corporate Governance ◽

The Board Of Directors ◽

Negative Effect

This study is conducted to examine the effect of good corporate governance on financial performance. The variables used in this study are the board of commissioners, the board of directors, institutional ownership and the audit committee as independent variables, while the dependent variable is financial performance proxies with ROA. This study uses 14 consistent samples of LQ45 companies that met the sample criteria during 2014 to 2018. The sampling technique in this research is purposive sampling in order to obtain 70 observations. Because the classical assumption test gets problems in the autocorrelation test, the data are transformed using the cochrane orcutt method, so that the total observations become 69 observations. The data analysis technique utilizes multiple linear regression analysis. The results of this study indicate that the board of commissioners has a positive and significant effect on financial performance, while the board of directors has a significant negative effect on financial performance, and institutional ownership has a significant positive effect on financial performance, while the audit committee has a significant negative effect on financial performance. Based on the determination testing of variable of the board of commissioners, board of directors, institutional ownership and audit committee in the regression model, this study is able to explain the dependent variable of financial performance by 32.9%, while 67.1% is explained by other variables not examined in this study

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Good Corporate Governance, Ukuran Perusahaan, dan Sustainability Report dengan Kepemilikan Institusional Sebagai Pemoderasi

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i06.p08 ◽

2021 ◽

Vol 31 (6) ◽

pp. 1451

Author(s):

Ida Ayu Sintya Puspita Dewi ◽

I Wayan Ramantha

Keyword(s):

Corporate Governance ◽

Board Of Directors ◽

Audit Committee ◽

Institutional Ownership ◽

Company Size ◽

Sample Collection ◽

Collection Method ◽

Good Corporate Governance ◽

The Board Of Directors ◽

Sustainability Report

This study aims to obtain empirical evidence regarding the influence of the board of directors, independent commissioners, audit committee, and company size on the sustainability report with institutional ownership as a moderating variable. The number of samples used was 117, with the sample collection method using purposive sampling method, while the data collection method used in this study was documentation. The data analysis technique used is Moderated Regression Analysis (MRA). The results showed that the board of directors, independent commissioners, and audit committee had a positive effect on the sustainability report, while company size had no effect on the sustainability report. In addition, institutional ownership is able to moderate the influence of the board of directors, independent commissioners, and company size on the sustainability report. Meanwhile, institutional ownership was not able to moderate the effect of the audit committee on the sustainability report. Keywords: Good Corporate Governance; Sustainability Report.

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PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PADAPERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

JWM (Jurnal Wawasan Manajemen) ◽

10.20527/jwm.v7i1.175 ◽

2019 ◽

Vol 7 (1) ◽

pp. 49

Author(s):

Mira Diyanty ◽

Meina Wulansari Yusniar

Keyword(s):

Corporate Governance ◽

Linear Regression ◽

Multiple Linear Regression ◽

Board Of Directors ◽

Audit Committee ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Governance Mechanism ◽

Good Corporate Governance ◽

The Board Of Directors

<em><span lang="EN-US">The purpose of this study was to analyze the effect of the Good Corporate Governance mechanism on the board of commissioners, the board of directors, the proportion of independent commissioners, the audit committee, CAR on ROA. This study also uses a purposive sampling method for sampling. The analysis test used is multiple linear regression analysis. The population used by companies listed on the Indonesia Stock Exchange in the period 2011 - 2013 and which meet the sample selection criteria. The sample used was 25 companies. Data is collected through secondary data collection in the form of the company's annual report for the period 2011 - 2013 which is published on the Indonesia Stock Exchange. The research hypothesis was tested by multiple linear regression which had met the testing of classical assumptions. The results of the analysis show that the board of commissioners, the proportion of independent commissioners, audit committees, CAR does not significantly influence ROA while the board of directors has a positive and significant effect on ROA.</span></em>

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Analisis Struktur Kepemilikan dan Good Corporate Governance terhadap Manajemen Laba pada Perusahaan di Bursa Efek Idonesia

Jurnal Ekobistek ◽

10.35134/ekobistek.v10i4.220 ◽

2021 ◽

pp. 220-225

Author(s):

Jova Yolanda ◽

Dian Efriyenti

Keyword(s):

Corporate Governance ◽

Earnings Management ◽

Board Of Directors ◽

Audit Committee ◽

Stock Exchange ◽

Management Practice ◽

Institutional Ownership ◽

Audit Committees ◽

Good Corporate Governance ◽

The Board Of Directors

Earnings management practice is the decision to choose a particular accounting method that can achieve the goal of increasing reported profits or reducing investment losses. Misappropriation of financial statements by management can affect the amount of reported income. This study aims to determine whether ownership structure and good corporate governance have a significant influence on earnings management. The study was conducted on pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (IDX) in a row for the 2016-2020 period. The sample technique used is purposive sampling, so as many as 7 samples of companies are used. The data testing method uses multiple linear analysis. The results of the data test show that partially institutional ownership has a negative and significant effect on earnings management, independent commissioners, the audit committee, and the board of directors has a negative but not significant effect on earnings management. Simultaneously the results state that institutional ownership, independent commissioners, audit committees, and the board of directors have an effect but not significantly on earnings management.

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PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI TAHUN 2014-2018

E-Jurnal Manajemen Universitas Udayana ◽

10.24843/ejmunud.2021.v10.i03.p05 ◽

2021 ◽

Vol 10 (3) ◽

pp. 290

Author(s):

Della Ayu Rizki ◽

Eni Wuryani

Keyword(s):

Corporate Governance ◽

Financial Performance ◽

Board Of Directors ◽

Audit Committee ◽

Banking Sector ◽

Audit Quality ◽

Institutional Ownership ◽

External Audit ◽

Good Corporate Governance ◽

The Board Of Directors

The purpose of this study was to determine the effect of implementing good corporate governance on financial performance in banking companies. Proxies for good corporate governance are the board of directors, the independent board of commissioners, the audit committee, external audit quality, and institutional ownership. Measurement of banking financial performance uses Return on Assets (ROA). The sample used is 26 samples of banking sector companies listed on the IDX during 2014-2018. The analysis technique uses multiple regression analysis. The results showed that the board of directors and institutional ownership have an influence on financial performance, while the independent board of commissioners, audit committee, and external audit quality have no influence on financial performance. Keywords: Good Corporate Governance;Financial Performance;Banking Sector.

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Pengaruh Good Corporate Governance Terhadap Environmental Disclosure

Akuntabilitas ◽

10.15408/akt.v12i2.13225 ◽

2019 ◽

Vol 12 (2) ◽

pp. 215-226

Author(s):

Eny Suprapti ◽

Farhan Achmad Fajari ◽

Achmad Syaiful Hidayat Anwar

Keyword(s):

Corporate Governance ◽

Board Of Directors ◽

Multiple Regression ◽

Audit Committee ◽

Institutional Ownership ◽

Environmental Problems ◽

Managerial Ownership ◽

Environmental Disclosure ◽

Good Corporate Governance ◽

The Board Of Directors

Environmental problems become things that have not been considered for the companies. This Study aims to determine the effect good corporate governance to environmental disclosure. Good Corporate Governance is a system to controlling management, where GCG is proxied by the board of directors, board of commissioners, institutional ownership, managerial ownership, and audit committee. This reaserch use non financial companies listed on BEI. The research sample 30 companies. Measurement of environmental disclosure uses GRI – G4 index is 34 index. This study using multiple regression. Based on the results of the study found good corporate governanceis proxieduse board of directors and board commissioners there isn’teffect on environmental disclosure.The results institutional ownership, managerial ownership, and audit committee effect on environemental disclosure

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Pengaruh Good Corporate Governance Dan Corporate Social Responsibility Terhadap Kinerja Keuangan Pada Perusahaan Keuangan Di Bursa Efek Indonesia

Kajian Ekonomi dan Bisnis ◽

10.51277/keb.v16i1.85 ◽

2021 ◽

Vol 16 (1) ◽

Author(s):

Rodhiyani Cahya Ningsih ◽

Dian Retnaningdiah

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Financial Performance ◽

Board Of Directors ◽

Audit Committee ◽

Institutional Ownership ◽

Managerial Ownership ◽

Good Corporate Governance ◽

The Board Of Directors ◽

Corporate Social

this study was to determine the effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on Financial Performance as measured by Return on Assets (ROA) in financial companies listed on the IDX in the period of 2014-2018. This study used a Multiple Linear Regression Analysis. The independent variable of the research used GCG as proxied by the Board of Directors, Proportion of Independent Commissioners, Managerial Ownership, Institutional Ownership, and the Audit Committee, while CSR is measured using indicators based on the 2016 Global Reporting Inititive (GRI) Standard. Financial performance as measured by Return on Assets (ROA). Sampling data using purposive sampling, and there are 11 companies that meet predetermined criteria. This study showed that the Managerial Ownership has an effect on Financial Performance (ROA). This is shown as hypothesized. The Board of Directors, the Proportion of Independent Commissioners, Institutional Ownership, the Audit Committee do not affect the Financial Performance (ROA), this is not as hypothesized. CSR has no effect on Financial Performance (ROA), this is not what was hypothesized. The Board of Directors, Proportion of Independent Commissioners, Managerial Ownership, Institutional Ownership, Audit Committee and CSR simultaneously affect Financial Performance (ROA). These results meet the hypotheses of the study. Keywords: Good Corporate Governance, Corporate Social Responsibility, Financial Performance

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The Effect of Good Corporate Governance on Investment Decisions in the Trade, Service and Investment Sector Listed on the IDX in 2013-2017

Proceedings of the ICECRS ◽

10.21070/icecrs2021894 ◽

2021 ◽

Vol 9 ◽

Author(s):

Risma Wulandari ◽

Sriyono Sriyono

Keyword(s):

Corporate Governance ◽

Board Of Directors ◽

Audit Committee ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Good Corporate Governance ◽

The Board Of Directors ◽

Quantitative Descriptive ◽

Corporate Social

This study aims to determine the Effect of Good Corporate Governance on Investation Decision in the Trade, Service and Investment Sectors listed on the Indonesia Stock Exchange in 2013-2017.This study uses quantitative descriptive research using multiple linear regression analysis techniques and uses Program Eviews 10. The hypothesis in this study is that there is a partial and simultaneous influence on Good Corporate Governance and Corporate Social Responsibility as an independent variable on ROE as the dependent variable.The research results obtained are for partial hypothesis testing of the Board of Directors does not have a significant effect on ROE, the Board of Commissioners has a significant effect on ROE, the Audit Committee, CSR has no significant effect on ROE. While simultaneously the Board of Directors, Board of Commissioners, Audit Committee and CSR have a significant effect on ROE

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Board of Directors, Audit Committee, Executive Compensation and Tax Avoidance of Banking Companies in Indonesia

Journal of Accounting and Strategic Finance ◽

10.33005/jasf.v3i2.111 ◽

2020 ◽

Vol 3 (2) ◽

pp. 199-213

Author(s):

Utami Nuur Lailatul Idzniah ◽

Yustrida Bernawati

Keyword(s):

Corporate Governance ◽

Executive Compensation ◽

Board Of Directors ◽

Audit Committee ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Control Variable ◽

Tax Avoidance ◽

Good Corporate Governance ◽

The Board Of Directors

Tax avoidance is the hottest issue in the last five years. It is reinforced with the Tax Amnesty Program by the Directorate General of Taxation (DJP), which began in June 2016. Therefore, this study aims to obtain empirical evidence of the influence of good corporate governance and executive compensation on corporate tax avoidance. This study used 215 banking companies listed on the Indonesia Stock Exchange (IDX) for 2014-2018. This study using a purposive sampling method that produced 119 suitable samples. The analytical method used is multiple linear regression analysis through IBM SPSS Statistics 25 software. Computation of tax avoidance is proxied by computing of Effective Tax Rates (ETR). Good corporate governance is proxied by the size of the board of directors and the audit committee, and executive compensation is proxied by all director compensations. The size of the audit committee is a total of the audit committee in one period. The size of the board of directors is the total of the board committee in one period. This study used ROA and Leverage as a control variable. In this study, it was found that executive compensation and good corporate governance, which was proxied by the Size of the board of directors and the Size of the audit committee shown a positive effect on tax avoidance. Investors who do not want tax avoidance must pay attention to executive compensation and good corporate governance in the company. In contrast, control variables have not significant effect on tax avoidance.

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ANALISIS PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2017

JURNAL ILMIAH EDUNOMIKA ◽

10.29040/jie.v3i02.489 ◽

2019 ◽

Vol 3 (02) ◽

Author(s):

Nadya Ayu Saputri ◽

Rochmi Widayanti ◽

Ratna Damayanti

Keyword(s):

Corporate Governance ◽

Financial Performance ◽

Board Of Directors ◽

Audit Committee ◽

Stock Exchange ◽

Institutional Ownership ◽

Simultaneous Application ◽

Good Corporate Governance ◽

The Board Of Directors ◽

Negative Effect

The purpose of the study was to analyze the effect of the application of good corporate governance, which was governed by the board of commissioners, board of directors, audit committee and institutional ownership of financial performance which was interpreted by the return on asset ratio in banking companies on the Indonesia Stock Exchange for the period 2014-2017. The total population is 43 companies, using purpose sampling techniques obtained by a sample of 25 companies. While the analysis technique used is multiple linear regression. The results show that only the audit committee that has no significant effect, the board of commissioners has a significant negative effect on the board of directors and institutional ownership has a significant positive effect on financial performance. Other results show that simultaneous application of good corporate governance has a significant influence on financial performance. Keyword: good corporate governance, financial performance.

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