scholarly journals The Effect of Risk Management, Firm Age, and Firm Size on the Performance of Banking Companies Registered in Indonesia Stock Exchange Moderated By Corporate Governance and Budget as Control Variable

2020 ◽  
Vol 2 (4) ◽  
pp. 274-290
Author(s):  
Mochamad Muslih ◽  
Serina Oktavia Marbun
Keyword(s):  
Risk Management ◽  
Firm Size ◽  
Quantitative Methods ◽  
Stock Exchange ◽  
Control Variable ◽  
Secondary Data ◽  
Annual Reports ◽  
Company Size ◽  
Company Performance ◽  
Data Source

The purpose of this study was to study the effect of risk management, company age, and company size on the performance of banking companies listed on the Indonesia Stock Exchange with governance as moderating and budget as control variables. This study uses quantitative methods with multiple regression analysis methods. The population of this study is banking companies listed on the Indonesia Stock Exchange for the period 2013 - 2018. The sample size is 28 (twenty eight) banking companies listed on the Indonesian Effek Exchange for the observation period of 6 (six) years. The data source is secondary data in the form of annual reports of banking companies listed on the Indonesia Effek Exchange. The results showed that risk management with a prob of 0.0003 (<0.05) and company size with a prob of 0.0002 (<0.05) had a significant positive effect on company performance. While the age of the company with a probability of 0.4967 (> 0.05) has no significant effect on company performance. Governance does not moderate the effect of risk management on company performance with a probability of 0.8623 (> 0.05), does not moderate the influence of company age on company performance with a probability of 0.3949 (> 0.05), and does not moderate the effect of firm size on company performance with probability of 0.0668 (> 0.05).

scholarly journals YAN vOL.8 ED 2

2019 ◽  
Author(s):  
Yan Irianis
Keyword(s):  
Intellectual Capital ◽  
Ownership Structure ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Annual Reports ◽  
Managerial Ownership ◽  
Company Size ◽  
Company Performance ◽  
Manufacturing Companies

The purpose of the research is to analyze the effect of Intellectual Capital, Company Size, and Ownership Structure, namely managerial ownership and institusional ownership toward company performance. This research used samples from manufacturing companies that listed on Indonesia Stock Exchange (IDX) during 2012-2015. Based on purposive sampling technique, it got 17 companies as research samples, so as long as 4 years observation there were 68 annual reports were analyzed. Type of data used is secondary data obtained from www.idx.co.id. The analyctical method used is multiple regression analysis.The results of this research showed than Intellectual Capital doesn’t have significant effect to company performance, company size has significant effect to company performance, managerial ownership has significant effect to company performance, and institutional ownership doesn’t have significant effect to company performance.

scholarly journals Pengungkapan Enterprise Risk Management dan Nilai Perusahaan: Peran Moderasi Umur dan Ukuran Perusahaan

2021 ◽  
Vol 31 (11) ◽  
pp. 2867
Author(s):  
Ni Kadek Ayu Asri Anggreni ◽  
Herkulanus Bambang Suprasto ◽  
Dodik Ariyanto ◽  
I Gusti Ngurah Agung Suaryana
Keyword(s):  
Risk Management ◽  
Firm Size ◽  
Firm Value ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Enterprise Risk Management ◽  
Annual Reports ◽  
Insurance Companies ◽  
Enterprise Risk

The purpose of the study was to obtain empirical evidence regarding the effect of enterprise risk management (ERM) disclosure on firm value with the role of age and firm size as moderating. The sampling technique used is purposive sampling technique. The data used in this study is secondary data obtained from the annual reports of insurance companies and financial institutions listed on the Indonesia Stock Exchange for the 2018-2019 period. The data analysis technique used moderated regression analysis (MRA). The results of the analysis show that ERM disclosure has a significant negative effect on the firm value of financing and insurance institutions. Firm age weakens the effect of ERM disclosure on firm value with a quasi moderator type of moderation. Firm size is not proven to moderate the effect of ERM disclosure on firm value and is a moderating predictor. Keywords : Firm Value; Enterprise Risk Management Disclosure;, Company Age; Company Size.

scholarly journals CORPORATE GOVERNANCE DAN PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT (ERM): STUDI EMPIRIS PERUSAHAAN NON KEUANGAN INDONESIA

2020 ◽  
Vol 4 (1) ◽  
Author(s):  
Hudi Kurniawanto ◽  
Bambang Widarno
Keyword(s):  
Risk Management ◽  
Corporate Governance ◽  
Firm Size ◽  
Stock Exchange ◽  
Enterprise Risk Management ◽  
Annual Reports ◽  
Company Size ◽  
Purposive Sampling ◽  
Enterprise Risk ◽  
Financial Company

The purpose of this study is to examine the effect of corporate governance on enterprise risk management disclosure in Indonesia. Corporate governance is defined as size of the board of commissioners and the proportion of independent commissioners. This study also uses firm size as a control variable.The samples are selected using purposive sampling, with 117 annual reports from non-financial companies listed in Indonesia Stock Exchange in the year 2014-2016. The results of this study prove that size of the board of commissioners has effects on enterprise risk management disclosure, while the proportion of independent commissioners does not affect enterprise risk management disclosure. Variable company size in this study affect enterprise risk management disclosure. This shows that the greater the number of commissioners, the better the level of supervision and pressure on management, thus encouraging management to be more transparent in disclosing enterprise risk management.Keywords: Enterprise risk management disclosure, Corporate Governance, Non-financial company listed on the Indonesia Stock Exchange

scholarly journals PENGARUH KNOWLEDGE MANAGEMENT TERHADAP KINERJA PERUSAHAAN YANG DIMODERASI DENGAN VARIABEL GOOD CORPORATE GOVERNANCE

Wahana ◽  
2020 ◽  
Vol 23 (1) ◽  
pp. 24-34
Author(s):  
Ernie Riswandari
Keyword(s):  
Corporate Governance ◽  
Knowledge Management ◽  
Regression Analysis ◽  
Manufacturing Industry ◽  
Stock Exchange ◽  
Control Variable ◽  
Annual Reports ◽  
Company Size ◽  
Company Performance ◽  
Good Corporate Governance

Abstract. This study aims to test the knowledge management of company company performance which moderated by good corporate governance. The data used in this study are secondary data taken from annual reports from companies in the manufacturing industry sector which were listed on the Indonesia Stock Exchange in 2013-2017. To see how much influence, in this study using a moderated Regression Analysis (MRA)  using a test tool that is SPSS. The results of this study are that there is a significant influence of knowledge management which is an independent variable and company size which is a control variable on company performance. Good corporate governance as a moderating variable can significantly strengthen the relationship between knowledge management and company performance. Keywords: Knowledge management ; company Size ; company performance; good corporate governance Abstrak. Penelitian ini bertujuan untuk menguji knowledge management terhadap kinerja perusahaan yang dimoderasi oleh good corporate governance. Data yang digunakan dalam penelitian ini merupakan data sekunder diambil dari laporan tahunan dari perusahaan-perusahaan di sektor industri manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2013-2017. Untuk melihat seberapa besar pengaruh maka dalam penelitian ini menggunakan analisis Moderated Regression Analysis (MRA)  dengan menggunakan alat uji yaitu SPSS. Hasil penelitian dalam penelitian ini adalah terdapat pengaruh yang signifikan  knowledge management yang merupakan variabel bebas dan ukuran perusahaan yang merupakan variabel control  terhadap kinerja perusahaan. Good corporate governance sebagai variabel pemoderasi secara signifikan mampu memperkuat hubungan antara knowledge management terhadap kinerja perusahaan. Kata Kunci: Knowledge management ; Ukuran perusahaan ; kinerja perusahaan; good corporate governance

Pengaruh Hubungan Politik Terhadap Manajemen Laba Pada Perusahaan Sektor Jasa Dengan Variabel Kontrol Ukuran Perusahaan Dan Kualitas Audit

2018 ◽  
Vol 16 (2) ◽  
pp. 30
Author(s):  
Dwikky Darmawan ◽  
Weny Putri
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Significant Influence ◽  
Service Sector ◽  
Audit Quality ◽  
Stock Exchange ◽  
Secondary Data ◽  
Annual Reports ◽  
Political Connection ◽  
Discretionary Accrual

The purpose of this study is to determine the effects of political connection toward the earnings management of service sector companies with control variables firm size and audit quality. Firm�s political connection measured by using dummy variable. Earnings management is proxied by discretionary accrual which is measured by using Modified Jones Model. The research data applied in this study are the secondary data which are taken from the annual reports of service sector companies that listed in Indonesian Stock Exchange of 2016-2017 periods. There are 330 observations fit as sample, which are taken by using purposive sampling method. Data are processed by applying the multiple linear regression test. The result show that the political connection had positive but not significant influence to earnings management. Firm size had negative but not significant influence to earnings management. Whereas the audit quality had a negative and significant influence to earnings management.

Good Corporate Governance, Profitabilitas, Ukuran Perusahaan dan Struktur Modal

2017 ◽  
Vol 9 (1) ◽  
pp. 1-17
Author(s):  
Hesty Juni Tambuati Subing
Keyword(s):  
Capital Structure ◽  
Board Of Directors ◽  
Firm Size ◽  
Stock Exchange ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Annual Reports ◽  
Financial Reports ◽  
Basic Industry ◽  
The Capital Structure

The purpose of this research is to know about the effect of these factors Corporate Governane proxy by Institutional Ownership and Number of Board of Directors, Firm Size, and Return On Asset in basic industry and chemistry towards capital structure, and also to determine which of those factors having powerful effect to the capital structure. This research is using secondary data, such as the financial reports, annual reports and other related information of basic industry and chemistry listed in Indonesian Stock Exchange which sample were taken from 45 companies for the period of 2013 to 2014, and the choosing of these samples was based on the purposive sampling method. Panel data is used to test the effect of Institutional Ownership, Board of Directors, Return on Asset and Firm Size among as independent variables, in regard to capital structure as dependent variables. The result shows that only Return On Asset have significant effect to the Capital Structure in the basic industry and chemistry. Meanwhile Institutional Ownership, Board of Directors and Firm Size have no effect to the Capital Structure in the basic industry and chemistry. Keywords: Institutional Ownership, Board of Directors, Return On Asset, Firm Size, Capital Structure

scholarly journals Pengaruh Profitabilitas, Likuiditas, Struktur Aktiva, Ukuran Perusahaan, dan Tax Avoidance Terhadap Struktur Modal

2021 ◽  
Vol 5 (1) ◽  
pp. 168
Author(s):  
Muhammad Efendi ◽  
Kartika Hendra Titisari ◽  
Suhendro Suhendro
Keyword(s):  
Capital Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Multiple Linear Regression Analysis ◽  
Company Size ◽  
Food And Beverage ◽  
Data Source

This study aims to determine the effect of profitability, liquidity, asset structure, company size, and tax avoidance on capital structure. The population in this study is the food and beverage sub-sector companies listed on the Indonesia Stock Exchange (BEI) 2016-2019. The sample was selected from the purposive sampling method and got a sample of 10 companies from several criteria. The data source is secondary data from the website www.idx.co.id. This research uses multiple linear regression analysis. The results of this research indicate that profitability affects the capital structure. Meanwhile, liquidity, asset structure, company size and tax avoidance have no effect on capital structure.

scholarly journals Pengaruh Karakteristik Komite Audit, Perusahaan dan Struktur Kepemilikan Terhadap Kecurangan Pelaporan Keuangan

2016 ◽  
Vol 1 (2) ◽  
pp. 50
Author(s):  
Andrian Budi Prasetyo
Keyword(s):  
Financial Reporting ◽  
Ownership Structure ◽  
Audit Committee ◽  
Quantitative Methods ◽  
Stock Exchange ◽  
Secondary Data ◽  
Annual Reports ◽  
Fraudulent Financial Reporting ◽  
Financial Expertise ◽  
Firm Characteristic

This study examines the effect of audit committee characteristics, firm characteristic and ownership structure on the likelihood of fraudulent financial reporting. Audit committee characteristics is examined by audit committee financial expertise, meetings of the audit committee and the audit committee tenure. Firm characteristic is examined by the leverage, firm size, firm’s growth rate and external auditor. Ownership structure is examined by managerial ownership and institutional ownership. This research is using a quantitative methods research. This research is using secondary data that comes from the cases list of Otoritas Jasa Keuangan (OJK) and annual reports of the listed companies on the Indonesia Stock Exchange (IDX). Using a sample of 15 fraud and 15 non-fraud firms, we did not find a significant relation between the independent variabels and fraudulent financial reporting.

scholarly journals Pengaruh Likuiditas, Leverage, Profitabilitas, dan Ukuran Perusahaan terhadap Financial Distress di Sektor Trade, Service, and Invesment

2021 ◽  
Vol 9 (3) ◽  
pp. 1227-1240
Author(s):  
Hasivatus Sariroh
Keyword(s):  
Firm Size ◽  
Financial Distress ◽  
Ordinal Data ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Annual Reports ◽  
Return On Assets ◽  
Current Ratio ◽  
Independent Variables

This study is a quantitative study that aims to determine the effect of the current ratio, debt to asset ratio, return on assets, and firm size on financial distress. Logistic regression method was used to test all relationships between independent variables and dependent variables with nominal/ordinal data scales. The dependent variable in this study is financial distress. The independent variables in this study are liquidity, leverage, profitability and firm size. This study uses secondary data from annual reports of trading, service, and investment companies listed on the Indonesia Stock Exchange from 2016 to 2018. The population used is companies in the trade, services, and investment sectors listed on the Indonesia Stock Exchange (IDX). from 2016 to 2018 with a total of 162 companies selected using purposive sampling technique. The results of hypothesis testing indicate that the current ratio, debt to asset ratio, return on assets, and firm size have no effect on the company's financial distress. From research conducted by researchers, for management to be used as a basis to take corrective actions if there are indications that the company experiencing financial distress. For investors, to be used as a basis in making the right decision to invest in a company.

scholarly journals PENGARUH STRATEGI ORGANISASI, INVESTASI ASET TETAP, DAN KINERJA PERUSAHAAN TERHADAP KUALITAS LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS MANUFAKTUR YANG TERDAFTAR DI BEI)

2019 ◽  
Vol 5 (1) ◽  
pp. 39
Author(s):  
Rahayu Amalia Pertiwi ◽  
Hasnawati Hasnawati ◽  
Vinola Herawaty
Keyword(s):  
Hypothesis Testing ◽  
Firm Size ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Variable Cost ◽  
Company Size ◽  
Company Performance ◽  
Manufacturing Companies ◽  
Fixed Asset ◽  
Fixed Asset Investment

<p><em>The purpose of this study was to examine the influence of organization's strategy, fixed asset investment, and firm performance on quality. In addition, testing whether organizational strategy, fixed asset investment, and company performance can moderate company size to earnings quality.This research uses moderate regression hypothesis testing. Sampling data taken from manufacturing companies listed on the Indonesia Stock Exchange during the year 2013-2016 which is 72 companies by using purposive sampling </em><em>technique. </em><em>The result of the research shows that the variable cost leadhership strategy, defferentation strategy and fixed asset investment have no effect on earnings quality, while the profitability variable using firm size variables express firm size strengthening relationship between cost lead strategy strategy, defferentation strategy and profitability to earnings quality.</em><em></em></p>

Sign in / Sign up

Export Citation Format

Share Document