scholarly journals Management Compensation, Gender Diversification, and Executive Preferences on Tax Avoidance of IDX Manufacturing Companies

2019 ◽  
Vol 11 (1) ◽  
pp. 373
Author(s):  
Frans Sudirjo
Keyword(s):  
Board Of Directors ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Management Compensation ◽  
Manufacturing Companies ◽  
The Board Of Directors ◽  
Female Director ◽  
Risk Taker ◽  
Executive Gender ◽  
The Relationship

This study aims to analyse the effect of management compensation, gender diversification, and executive preferences on tax avoidance practices in Indonesia Stock Exchange (IDX). Conceptually, this study uses mediating variables of executive gender diversification and executive preferences in the relationship between management compensation and tax avoidance. This study uses balanced panel data with a total of 404 observations from manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2018 period. The results showed a negative assessment of management compensation on tax avoidance. However, further examination revealed that management compensation will positively influence tax avoidance if compensation is given to the board of directors who have gender diversification characteristics in the composition of their members indicated by at least one female director on the board of directors. Lastly, the greater the management compensation given to executives who have risk taker characteristics will also make directors to do greater tax avoidance.

scholarly journals Pengaruh Dewan Direksi, Komisaris Non Independen, dan Kepemilikan Manajerial pada Kinerja Perusahaan Manufaktur di BEI

2020 ◽  
Vol 30 (8) ◽  
pp. 1985
Author(s):  
I Made Dany Yadnyapawita ◽  
Ayu Aryista Dewi
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Board Of Directors ◽  
Stock Exchange ◽  
Managerial Ownership ◽  
Company Performance ◽  
Manufacturing Companies ◽  
Food And Beverage ◽  
The Board Of Directors ◽  
The Relationship

The purpose of this study was to determine the effect of the Board of Directors, Non Independent Commissioners, and Managerial Ownership to Manufacturing Company Performance on the Indonesia Stock Exchange. This research was conducted at food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in the period 2014-2018. Data analysis uses multiple linear regression to determine the relationship between more than two variables. Based on the results of the study stated the Board of Directors statistically has no significant effect to company performance (ROA). Non independent commissioners statistically has no effect to company performance (ROA), Managerial ownership has no statistically significant effect to company performance (ROA). Keywords: Board Of Directors; Independent Commissioners; Managerial Ownership; Company Performance.

scholarly journals Pengaruh Corporate Governance Terhadap Hubungan Keterlibatan Dewan Di Bidang Politik Dan Manajemen Laba

2021 ◽  
Vol 4 (2) ◽  
pp. 138-151
Author(s):  
Yeasy Darmayanti ◽  
Dandes Rifa ◽  
Irna Khairia
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Hypothesis Testing ◽  
Board Of Directors ◽  
Stock Exchange ◽  
Political Connections ◽  
Manufacturing Companies ◽  
The Board Of Directors ◽  
Negative Effect ◽  
The Relationship

This study aims to analyze the effect of corporate governance on the relationship between board involvement in politics and earnings management in manufacturing companies on the Indonesia Stock Exchange. This study used 63 manufacturing companies which were selected using purposive sampling method. The data analysis method used is multiple regression which is processed through the help of the SPSS program. Based on the results of hypothesis testing, it was found that the board of commissioners involved in politics had a significant positive effect on earnings management. Meanwhile, the board of directors with political connections and corporate governance individually has a significant negative effect on earnings management. In the results of hypothesis testing, it is also found that the board of commissioners and the board of directors who have political connections have a significant effect on earnings management with corporate governance as a moderating variable in manufacturing companies on the Indonesia Stock Exchange. The results of this study found that the implementation of corporate governance will have a different impact on the relationship between the board of commissioners and the board of directors on earnings management. In the relationship between the board of commissioners and earnings management, corporate governance is able to weaken earnings management activities. Meanwhile, in the relationship between the board of directors and earnings management, corporate governance can strengthen earnings management activities.

Pengaruh Diversitas Dewan Komisaris dan Dewan Direksi Terhadap Kinerja Perusahaan (Studi Empiris: Perusahaan Manufaktur Di BEI Periode 2014-2018)

2021 ◽  
Vol 16 (1) ◽  
pp. 68-79
Author(s):  
LILIS GUSTIANA ◽  
Yeasy Darmayanti ◽  
Meihendri Meihendri
Keyword(s):  
Hypothesis Testing ◽  
Board Of Directors ◽  
Sampling Method ◽  
Stock Exchange ◽  
Educational Background ◽  
Company Performance ◽  
Manufacturing Companies ◽  
Educational Backgrounds ◽  
Age Diversity ◽  
The Board Of Directors

This study aims to determine the effect of board of commissioners and board of directors diversity on company performance in manufacturing companies listed on the Indonesia Stock Excharge for the  2014-2018 period.  By using purposive sampling method, obtained 45 samples of manufacturing companies listed on the Indonesia Stock Exchange. Based on the results of hypothesis testing, it was found that the age diversity of the board of commissioners had no significant effect on company performance; the diversity of board of  commissioners educational  background had no significant effect on company performance, the diversity of board of commissioners tenure had a significant effect on company performance. While the diversity of board of directors age had a significant effect on company performance, diversity the of educational backgrounds of the board of directors does not have a significant effect on company performance, and the diversity of tenure of the board of directors does not have a significant effect on company performance.  Keywords : Company Performance, Age, Education, Tenure, Board Of Commissioners Board Of Directors.

The Effect of Company Size on the Relationship between Corporate Governance and Corporate Performance in the Iraqi Stock Exchange

2021 ◽  
Vol 39 (11) ◽  
Author(s):  
Ghazwan Al-Shiblawi ◽  
Dalal Mahdi ◽  
Mohammed Mahdi
Keyword(s):  
Corporate Governance ◽  
Board Of Directors ◽  
Significant Relationship ◽  
Corporate Performance ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Company Size ◽  
Statistical Population ◽  
The Board Of Directors ◽  
The Relationship

The aim of the present study is to assess The Effect of Company Size on the Relationship between Corporate Governance and Corporate Performance in the Iraqi Stock Exchange. The statistical population under study is listed companies of  Iraq Stock Exchange and the number of companies studied in Iraq is 35, from 2015-2019. The results concluded that there is a statistically significant relationship between the change (increase) of institutional ownership and the performance of the company, and this relationship is direct, as well as the relationship between the change (increase) of institutional ownership and the performance of the company. It can change under the influence of the company's size, and this relationship is negative, meaning the larger the company's size, the weaker the relationship. At the same time, the existence of a relationship between changing the composition of the members of the Board of Directors and the performance of the company was not supported, as well as between changing (increasing) the independence of the Board of Directors and the performance of the company, in addition to the relationship between changing the composition of the Board of Directors. The independence of the Board of Directors and the performance of the company is not affected by the change in the size of the company

scholarly journals ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY, TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN ASING SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR DI BEI PERIODE 2016 - 2018

2020 ◽  
Vol 13 (1) ◽  
Author(s):  
Nikki Kwok ◽  
Andi Gunawan Kwok
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Foreign Ownership ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Corporate Social ◽  
The Relationship

Abstract: The main goal of the company is to maximize prosperity for shareholders, this can be achieved by maximizing the value of the company. This research was conducted to determine the factors that influence the value of the company to be studied are Corporate Social Responsibility and Tax Avoidance. The moderating variable in this study is Foreign Ownership. The sample of this research is manufacturing companies whose shares are listed on the Indonesia Stock Exchange for the period of 2016-2018 using purposive sampling method. While the analytical method used is the classic assumption test and hypothesis testThe results of this study indicate that corporate social responsibility has no influence on firm value, and tax avoidance has an influence on firm value. Foreign ownership is not able to be a moderating variable that strengthens the relationship between corporate social responsibility and corporate value while foreign ownership is able to be a moderating variable that strengthens the relationship between tax avoidance and firm value. Keywords: Firm value, Corporate Social Responsibility, Tax Avoidance and Foreign Ownership Abstrak: Tujuan utama perusahaan adalah untuk memaksimalkan kemakmuran bagi pemegang saham, hal ini dapat dicapai dengan memaksimalkan nilai perusahaan. Penelitian ini dilakukan untuk mengetahui faktor-faktor yang mempengaruhi nilai perusahaan yang akan diteliti adalah Corporate Social Responsibility dan Tax Avoidance. Variabel Moderating pada penelitian ini adalah Kepemilikan Asing.Sampel penelitian ini adalah perusahaan manufaktur yang sahamnya terdaftar di Bursa Efek Indonesia periode 2016-2018 dengan menggunakan metode purposive sampling. Sedangkan metode analisis yang digunakan adalah uji asumsi klasik dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa corporate social responsibility tidak memiliki pengaruh terhadap nilai perusahaan, dan tax avoidance memiliki pengaruh terhadap nilai perusahaan. Kepemilikan asing tidak mampu menjadi variabel moderating yang memperkuat hubungan antara corporate social responsibility dengan nilai perusahaan sedangkan Kepemilikan asing mampu menjadi variabel moderating yang memperkuat hubungan antara tax avoidance dengan nilai perusahaan. Kata Kunci: Nilai Perusahaan, Corporate Social Responsibility, Tax Avoidance dan Kepemilikan Asing.

scholarly journals PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN KELUARGA DI INDONESIA

2020 ◽  
Vol 10 (1) ◽  
pp. 1
Author(s):  
Adhitya Rechandy Christian Santoso
Keyword(s):  
Corporate Governance ◽  
Data Analysis ◽  
Board Of Directors ◽  
Sampling Method ◽  
Stock Exchange ◽  
Return On Assets ◽  
The Board Of Directors ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect

This study discusses the application of corporate governance to the performance of family companies in Indonesia. The relationship of corporate governance in this study was proxied with an independent board of commissioners, the size of the board of directors, and the size of the audit board. The measurement of the financial performance of this study uses Return On Assets (ROA) with a sample of research companies listed on the Indonesia Stock Exchange in the 2014-2018 period.The sampling method in this study uses purposive sampling and data analysis using multiple linear regression with the help of SPSS 21.The results of data analysis, the proportion of independent commissioners and the size of the board of directors had a significant positive effect on the variable size of the audit board not having a significant effect.

scholarly journals Pengaruh Kepemilikan Keluarga, Ukuran Dewan Direksi, Dan Proporsi Direktur Independen Terhadap Tingkat Pengungkapan Sukarela

2019 ◽  
Vol 1 (3) ◽  
pp. 1376-1391
Author(s):  
Ridwan Ridwan ◽  
Mayar Afriyenti
Keyword(s):  
Board Of Directors ◽  
Voluntary Disclosure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Independent Directors ◽  
Family Ownership ◽  
Board Structure ◽  
Manufacturing Companies ◽  
The Board Of Directors

This study aims to examine the effect of family ownership, board size, and the proportion of independent directors on the level of voluntary disclosure. This research is classified as causative research. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. By using the purposive sampling method, there are 57 companies as research samples. Family ownership is measured by the percentage of share ownership, the size of the board of directors is measured by the number of board of directors of the company, the proportion of independent directors is measured by the percentage of independent directors on board structure and voluntary disclosure is measured by the disclosure index. The type of data used is secondary data obtained from www.idx.co.id. The analytical method used is multiple linear regression. The results of this study show Family ownership has a negative and significant effect on the level of voluntary disclosure. The size of the board of directors has a positive and significant effect on the level of voluntary disclosure, and the proportion of independent directors has a positive and not significant effect on the level of voluntary disclosure.

scholarly journals Pengaruh Corporate Governance Terhadap Pemilihan Auditor Eksternal (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017)

2019 ◽  
Vol 7 (1) ◽  
pp. 1453
Author(s):  
Yelsa Yulia Efwita ◽  
Erinos NR
Keyword(s):  
Corporate Governance ◽  
Board Of Directors ◽  
Audit Committee ◽  
Stock Exchange ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
External Auditors ◽  
The Board Of Directors ◽  
Big Four ◽  
Selection Of

The purpose of the research is to know the corporate governance that is proxied by the board of commissioners, the effectiveness of the audit committee and the board of directors on the selection of external auditors. 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 67 manufacturing companies listed on the Indonesia Stock Exchange in 2015-217. The analysis used in this study is logistic regression analysis. The results showed that the board of commissioners, the effectiveness of the audit committee had a significant positive effect on the selection of external auditors, while the board of directors did not influence the selection of quality external auditors.Keywords: auditor selection, big four, board of commissioners, board of directors

scholarly journals PERAN MEDIASI KINERJA KEUANGAN PADA HUBUNGAN DEWAN DIREKSI DENGAN REAKSI INVESTOR

2020 ◽  
Vol 10 (1) ◽  
pp. 77-92
Author(s):  
Fransiskus Eduardus Daromes ◽  
Robert Jao
Keyword(s):  
Financial Performance ◽  
Board Of Directors ◽  
Stock Exchange ◽  
Secondary Data ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
The Board Of Directors ◽  
Mediation Hypothesis ◽  
Investor Reaction ◽  
Research Period

This study aimed to investigate the effect of the board of directors on the reaction of investors are tested both directly and through financial performance. The population used is all manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a research period of 2015-2018. The number of samples is 32 companies every year which are selected by the method of purposive sampling and using secondary data from annual reports. The analytical method used is path analysis and mediation hypothesis testing is carried out using the sobel test. The analysis shows that the board of directors has a positive but not significant effect on investor reaction. Further results show that the board of directors has a positive and significant effect on financial performance. Financial performance has a positive and significant impact on investor reaction. This study also shows that financial performance plays a role in mediating the influence of the board of directors on investor reaction

scholarly journals The Influence of Good Corporate Governance, Financial and Environmental Performance towards Firm Value: Case of Manufacturing Companies in Indonesia

2019 ◽  
Vol 9 (1) ◽  
pp. 4610-4613
Keyword(s):  
Board Of Directors ◽  
Environmental Performance ◽  
Firm Value ◽  
Audit Committee ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Asset Return ◽  
Return On Equity ◽  
Good Corporate Governance ◽  
The Board Of Directors

This study aims to observe and analyze the influence of proportion of independent board commissioners, the audit committee, board of directors, return on asset, return on equity and environmental performance towards firm value. Firm value was proxied with Tobin’s Q. The population in this study is manufacturing companies listed in Indonesia Stock Exchange year 2013 – 2017. The study used 18 sample companies from 160 companies. The sample was determined by using purposive sampling. The result of this study showed that proportion of independent board commissioners, audit committee and Return On Assets has a significant effect on firm value while the board of directors, Return On Equity and PROPER has no significant effect on firm value.

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