Effect Of Good Corporate Governance Research Articles

Faktor yang mempengaruhi kinerja pembiayaan bagi hasil Bank Syariah di Indonesia

The purpose of this study is to analyze the effect of Good Corporate Governance on the Performance of Sharia Bank Profit Sharing in Indonesia, to analyze the effect of Investment Account Holders on the Performance of Sharia Bank Profit Sharing in Indonesia, to analyze the effect of Bank Capital on the Performance of Sharia Bank Profit Sharing in Indonesia and to analyze the influence of Bank Assets on the Performance of Sharia Bank Profit Sharing in Indonesia. The population in this study is the Sharia Commercial Bank and Sharia BPR companies that have been registered with Bank Indonesia until the end of 2014 until 2017. The sampling technique uses purposive sampling technique. The analytical tool used in this study is using multiple linear regression. Based on the results of the hypothesis test shows that Good Corporate Governance has a significant influence on the Performance of Profit Sharing; Investment Account Holders has a significant influence on the Performance of Revenue Sharing; There is no influence of Bank Capital on the Performance of Financing for Profit Sharing and Bank Assets that have a significant influence on the Performance of Profit Sharing.

The Influence of Good Corporate Governance and Profitability on Company Value on the Indonesian Stock Exchange

Rapid economic development requires companies to improve their performance to generate maximum profits and maintain survival. A company's main goal is to increase its value, which is attractive to investors, Managerial mistakes can lead to a decline in public trust, decreasing share values and company value. Good corporate governance (GCG) increases company value by encouraging clean, transparent, professional, and responsible management. The aims of this study are to examine the effect of good corporate governance represented by management ownership, independent board of commissioners, and profitability represented by return on asset (ROA) on firm value in the transportation and logistics company listed on the Indonesia Stock Exchange from 20212022. The analysis technique used in this research is multiple linear regression analysis. The population used in this study were all companies in the transportation and logistics company listed on the Indonesia Stock Exchange. The sample in this study were all companies that survived during the 2021 to 2022 consisting of 16 companies (that met the criteria. The sampling technique used in this study is the purposive sampling method. The results of this study indicate that (1) management ownership has a significant effect on firm value, (2) the independent board of commissioners has a significant effect on firm value. (3) return on assets has a significant effect on firm value. Keywords: firm value, good corporate governance, independent board of commissioners, management ownership, return on assets.

The power of good corporate governance in activating the impact of internal information quality on tax savings

PurposeThis paper examines the moderating effect of good corporate governance on the association between internal information quality and tax savings.Design/methodology/approachThis study uses a quantitative approach. It employs an Australian sample of analysis composed of 1,295 firm-year observations from the period 2017 to 2021. Data relating to corporate governance are hand-collected from the annual reports.FindingsBased on the result of the analysis, this study demonstrates that the interaction between corporate governance and quality of internal information is positively associated with tax savings. Superior corporate governance is critical in activating the effect of internal information quality on tax savings. This finding is robust to a battery of robustness checks and additional tests.Research limitations/implicationsThis examination utilizes only publicly traded companies from one developed country.Practical implicationsFor the company management, an effective governance structure must be at the top because it will determine the development of all other areas. This study emphasizes the need to continuously improve the effectiveness of corporate governance practices. For long-term investors, an important indicator that can be considered in assessing the “safety” of a company’s tax strategy is its corporate governance aspects. For regulators, this study is expected to assist regulators in creating a more adequate corporate governance implementation and disclosure package to be implemented by corporations in the future.Originality/valueThis study provides new evidence on a crucial construct that can strengthen the relationship between internal information quality and tax savings.

Analisis Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan (Studi Pada PT. Bank Rakyat Indonesia, Tbk. Periode 2018-2021)

The financial industry such as banking is a source of tax revenue in Indonesia. The purpose of this study is to examine the effect of Good Corporate Governance on financial performance. The concept that BRI can apply to realize good corporate governance is applied to the idea of ​​Good Corporate Governance (GCG). The type of research used is a type of quantitative research. This study uses secondary data obtained from the annual report of the Bank Rakyat Indonesia (BRI) company. The company performance used in this study uses ROA as a measure and as a variable. The sample used in this research is the annual report of PT. Bri period 2018-2021. Data were analyzed using multiple regression analysis with the help of the SPSS 25 program. The results of this study showed (1). The Board of Directors influences financial performance (2). The Board of Commissioners has an influence on financial performance.

The Effect of Good Corporate Governance (GCG) on Financial Performance with Corporate Social Responsibility (CSR) as an Intervening Variable (Empirical Study on Primary Consumer Sub Sector Companies Listed on The IDX 2018 - 2022)

This research aims to examine the influence of Good Corporate Governance (GCG) including institutional ownership and the board of commissioners on financial performance with Corporate Social Responsibility (CSR) as an intervening variable. This research uses financial performance as the dependent variable and Good Corporate Governance as a proxy for institutional ownership and the board of commissioners as the independent variable and Corporate Social Responsibility (CSR) as the intervening variable. This type of research is associative research. This research uses secondary data in the form of annual financial reports originating from the Indonesia Stock Exchange (BEI). The population in this research is Primary Consumer Sub-Sector Companies listed on the Indonesia Stock Exchange 2018-2022. The sampling technique in this research used a purposive sampling method, 7 companies were obtained as research samples. The data analysis technique in this study uses the multiple linear regression analysis method and the data analysis tool in this study uses the Eviews version 12 software program. The results of the study show that GCG and CSR together have a positive effect on the company's financial performance, while the proxies for institutional ownership and the board commissioner is partially insignificant. Likewise, CSR does not have a significant impact on financial performance. In addition, the board of commissioners proxy influences financial performance through CSR as a moderation, while the institutional ownership proxy does not have a similar effect.Keywords: Good Corporate Governance, Institutional Ownership, Board of Commissioners, Corporate Social Responsibility, Financial Performance

Effect Of Good Corporate Governance (GCG), Corporate Social Responsibility (CSR) Disclosure, And Intellectual Capital On Tax Avoidance

Effect Of Good Corporate Governance (GCG), Corporate Social Responsibility (CSR) Disclosure, And Intellectual Capital On Tax Avoidance

The Effect of Good Corporate Governance on Company Performance with Corporate Social Responsibility as a Moderating Variable

The purpose of this study was to determine the effect of Good Corporate Governance on Company Performance with Corporate Social Responsibility as a Moderating Variable. This research is an Empirical Study of Manufacturing Companies Listed on the IDX for the 2017-2022 Period. The method used in this research is quantitative method. Empirical analysis can involve collecting company financial data, including Good Corporate Governance practices that may be measured by certain methods (such as accruals or other qualitative methods), as well as Company Performance data that can be calculated and Corporate Social Responsibility data as a Moderating Variable. After the data is collected, statistical analysis such as linear regression may be used to test the relationship between Good Corporate Governance variables on Company Performance With Corporate Social Responsibility As A Moderating Variable. The results of this study indicate that Good Corporate Governance practices have a negative effect on financial performance, Corporate Social Responsibility has a positive effect on financial performance, simultas Good Corporate Governance and Corporate Social Responsibility have a significant effect on financial performance.  

The Effect of Good Corporate Governance on The Profitability of Mining Companies Listed on The Indonesia Stock Exchange

The aim of this research is to obtain empirical evidence regarding the influence of management ownership, institutional ownership, independent ownership boards, audit committees on profitability (Return On Equity) in companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling, the research samples obtained were 15 companies for the 2019-2022 period so there were 60 analysis units. The research design is quantitative descriptive. The analysis technique in this research uses the panel data regression method. The research results show that management ownership, independent board ownership, and audit committee have no effect on profitability. Meanwhile, institutional ownership has a significant negative effect on profitability. The implication of this research is that companies must pay attention to institutional ownership shares, because they can have a negative impact on the company's profitability.

Pengaruh Good Corporate Governance terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Intervening

The research objective to be achieved are to prove the effect of Good Corporate governance on firm value, prove the effect of Good Corporate governance on financial performance, prove the effect of financial performance on firm value, prove the effect of Good Corporate governance on corporate value through financial performance as an intervening variable in corporate bodies Sate Owned Enterprises listed on the Indonesia Stock Exchange in 2017-2021. The method used in this research is to use quantitative methods. Sampling of this study using purposive sampling obtained 13 sample. The analysis technique used in this research is path analysis using SPSS 25 software. Based on the research result, it can be seen that Good Corporate governance has no effect on company value, Good Corporate governance effects the financial performance, financial performance effects company value, Good Corporate governance influences company value through financial performance as an intervening variable in corporate bodies State Owned Enterprises listed on the Indonesia Stock Exchange in 2017-2021.

The Effect of Good Corporate Governance and Intangible Assets on Company Financial Performance through Company Size (Empirical Study of Banking Companies Listed on the Indonesia Stock Exchange 2018-2022)

This study uses firm size as an intervening variable to investigate the relationship between intangible assets and sound corporate governance and a company's financial success. This study takes a quantitative approach, using a sample of banking companies. Annual financial reports from 2018 to 2022 that are posted on the Indonesia Stock Exchange (BEI) include secondary data. Over the course of the five-year study, which comprised 46 organizations as subjects and 20 samples, 100 yearly financial report data were collected. In this study, purposive sampling is employed. Gathering and evaluating data for descriptive statistics, model appropriateness testing, Path analysis, traditional assumption testing, coefficient of determination, and hypothesis testing constitutes data processing. The outcomes of statistics Experiments reveal that intangible assets and sound corporate governance do not affect a company's size at the same time. The company's size and effective corporate governance both have an impact on its financial performance. The financial performance of the company is unaffected by intangible assets. The Sobel test results demonstrate that the impact of intangible assets and sound corporate governance on a company's financial success cannot be mitigated by a company's size

The Effect of Good Corporate Governance on The Financial Performance of Banks Listed on The Indonesia Stock Exchange

The purpose of this study is to obtain empirical evidence of the, Managerial's Ownership, Institutional Ownership, independent board of commissioners, board of directors, and audit committee on the Banking Company firm's performance listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling, the research samples obtained totaled 6 companies with a research period from 2018-2022 so that there were 30 units of analysis. The research design was quantitative descriptive. The analysis technique in this research is multiple regression analysis method. The results showed that Managerial's Ownership and Audit Committee has a significant positive effect, Institutional Ownership, independent board of commissioners, board of directors has no effect on firm's perfromance. The implication of this research is that companies must pay attention to that Managerial's Ownership and Audit Committee and those that can affect profitabilty so that company performance can increase.

Determinants of Firm Value and Its Implications on Stock Return of Banking Companies in Indonesia

This study aims to examine the effect of good corporate governance, macroeconomics, profitability and firm size on firm value which has implications for stock returns. Quantitative methods with panel data regression. The sample is 15 banking companies for the 2015-2021 period. The results show that 1) good corporate governance has no direct effect on stock returns but has a significant negative effect indirectly through firm value, 2) macroeconomics directly has a significant positive effect on stock returns but indirectly through firm value has no significant effect, 3 ) profitability either directly or indirectly through firm value has no significant effect on stock returns, 4) firm size either directly or indirectly through firm value has a significant positive effect on stock returns, 5) together good corporate governance, macro economy, profitability, and firm size have a significant positive effect on firm value, 6) together good corporate governance, macroeconomics, profitability, firm size and firm value have a significant positive effect on stock returns.

The Influence of Good Corporate Governance and Liquidity on Tax Management in Indonesia: The Study on Manufacturing Companies

The aims of this study is to analyse the effect of good corporate governance and liquidity on tax management. Tax management is measured by modified measure based on Cash effective tax rate (CETR) compared with corporate tax rate. Corporate governance is measured by proportion of independent commissioner, audit committee, audit quality, institutional ownership, and compensation of executive managements, liquidity is measured by current ratio. This research sample consist manufacturing companies selected by purposive sampling. There are 14 companies fulfilling the criteria. This research used binary logistic regression analysis. The results of this research indicate that the proportion of independent commissioner and audit quality positively  affect tax management significantly. Meanwhile, audit committee, institutional ownership, compensation of executive managements and liquidity do not significantly affect the company's tax management.

The Influence of Good Corporate Governance and Profitability on Tax Aggressivity with Company Size as a Moderation Variable

This study aims to examine and determine the effect of Good Corporate Governance and profitability on tax aggressiveness. The research method used is a quantitative method. The data used is secondary data in the form of financial reports of mining sector companies listed on the Indonesia Stock Exchange for 4 observation periods, namely between 2018-2021 obtained from the official IDX website and company website. Determination of the sample using purposive sampling so that the data obtained were 13 mining companies and 52 research sample data. Furthermore, the data analysis used is an analysis in the form of multiple linear regression tests. The results showed that good corporate governance has no effect on tax aggressiveness, profitability has no effect on tax aggressiveness, firm size has not moderated the effect of profitability on tax aggressiveness and firm size has not moderated the effect of institutional ownership on tax aggressiveness.

Are Good Corporate Governance, Corporate Social Responsibility, Firm Size And Profit Quality Affect Firm Performance?

The purpose of this research is to examine the effect of good corporate governance, corporate social responsibility, company size and earnings quality on the performance of companies listed on the Indonesian stock exchange in 2018-2022. This research was conducted at the Investment Gallery of the University of Muhammadiyah Gresik, by examining the annual financial reports of manufacturing companies listed on the Indonesia Stock Exchange. Population 226 companies. This study used a purposive sampling technique in sampling and obtained 9 companies that were selected based on the criteria. Descriptive statistical analysis and multiple linear regression analysis were used to determine the effect of good corporate governance, corporate social responsibility, company size and earnings quality on company performance. in this study also used the classical assumption test, t test and F test, these techniques were processed with SPSS to analyze several hypotheses. The results of this study indicate that good corporate governance partially has a positive and significant effect on company performance. Corporate social responsibility partially does not affect company performance. Firm size partially has a negative effect on firm performance. earnings quality partially does not affect company performance and simultaneously GCG, CSR, company size and earnings quality affect company performance.

PENGARUH GOOD CORPORATE GOVERNANCE DAN KINERJA LINGKUNGAN PADA NILAI PERUSAHAAN

Firm value is an investor's perception of the company's level of success which is often associated with stock prices. High stock prices make the value of the company also high. A high company value will make investors not only believe in the company's current performance but also in the company's prospects in the future. This study aims to analyze the effect of good corporate governance and environmental performance on firm value. This research was conducted on mining companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. This study uses secondary data, namely from the annual reports of mining companies on the IDX for the 2016-2020 period. Data were collected using purposive sampling technique with a number of observations of 30 companies. Data were analyzed using multiple linear regression. The results of this study can show that good corporate governance and environmental performance have a positive effect on the value of mining companies listed on the Indonesia Stock Exchange in 2016-2020. The implication of this research is that GCG and environmental performance provide a positive signal for investors in assessing the performance of a company. In addition, the company also strives to align its economic goals with its social goals in order to pay more attention to the environment so that it will be accepted by the community and the company has good prospects in the future.

Corporate Governance and Financial Distress: A Comprehensive Analysis of Indonesian Manufacturing Companies

Aims: This study aims to find empirical evidence and analyze the effect of institutional ownership, managerial ownership, independent commissioner, board of directors, audit committe on financial  distress. In addition, this  research  can also  be  used  as  a  reference  for  further  researchers  as  well  as  a  reference  for  stakeholders (investors, creditors, and the government) in making relevant and reliable decisions.
 Study Design:  The  method  used  is  quantitative  research  with  secondary  data  taken  from  the company's financial statements with data collection techniques using purposive sampling.
 Place and Duration of Study: The study was conducted on 19 manufacturing companies listed on the Indonesia Stock Exchange for the period 2010 – 2021.
 Methodology: The method used in this research is explanatory with a quantitative approach and the sampling used is purposive sampling. Explanatory analysis is used to explain the relationship between variables Institutional ownership, Managerial Ownership, Independent Commissioners, Board of Directors, Audit Committee.
 Results: The results of this study indicate that: (1) Institutional Ownership have a negative effect on Financial Distress. (2) Managerial Ownership have a negative effect on effect on Financial Distress. (3) Independent Commissioners have a negative effect on effect on Financial Distress. (4) Board of Directors has a negative and significant effect on Financial Distress. (5) Audit Committee have no effect on Financial Distress.
 Conclusion: Based on the conclusion of the effect of good corporate governance on financial distress, it can be seen that GCG implementation can improve company performance, especially financial performance and reduce the risk of financial distress and in general GCG implementation can increase investor confidence. Conversely, the implementation of low Corporate Governance will reduce investor confidence and can be a factor that prolongs the economic crisis.

Determinants of employee performance at public hospitals in Indonesia: Examining the moderating role of organizational culture

Performance refers to the outcome or overall degree of achievement exhibited by an individual within a specified timeframe in executing duties about a range of potential outcomes, including conventional work outputs, goals, objectives, or mutually established benchmarks. With a moderated organizational culture, this study aims to analyze the effect of good corporate governance, organizational commitment, and internal controls on employees’ performance at public hospitals in North Sumatra, Indonesia. The paper employs an associative approach to the quantitative data type. The sample consists of 102 public hospital employees in North Sumatra, Indonesia. This study used a questionnaire to collect the data and SEM-PLS to analyze the data. The research results show that good corporate governance, organizational commitment, and internal control affect employee performance at public hospitals in North Sumatra, Indonesia (p < 0.05). Good corporate governance affects employee performance moderated by organizational culture (p < 0.05). Organizational commitment affects employee performance moderated by organizational culture (p < 0.05). Internal control affects employee performance moderated by the organizational culture at public hospitals in North Sumatra, Indonesia (p < 0.05). The implication is that organizational culture has a role attached to the individual level of an employee and as a strategy to improve employee performance.

The Effects of Good Corporate Governance on Company Valuation with Profitability as a Moderating Variable in the Automotive Sub-Sector Companies and Their Components Listed on Indonesia Stock Exchange

Company valuation is the sale value of a company as a business that is currently operating. There are many factors affecting company valuation, including public ownership, institutional ownership, audit committee and board of commissioners. This quantitative research aims to analyze the effect of public ownership, institutional ownership, audit committee and board of commissioners on company valuation with profitability as a moderating variable in automotive and automotive component sub-sector companies listed on the IDX from the 2017-2022. The research population is automotive companies listed on the Indonesia Stock Exchange from 2017 to 2022, totaling 12 companies. The duration of the research is 6 years (2017-2022) and 72 observations are obtained. The data are analysed using linear regression analysis and interaction analysis techniques. align="justify">The results prove that public ownership does not significantly affect company on valuation. Institutional ownership does not affect company valuation. Audit committee does not significantly affect company valuation. However, the board of commissioners has a significant positive effect on company valuation. Based on the results of the moderation regression interaction test, profitability cannot moderate the effect of public ownership on company valuation but it can moderate the effect of institutional ownership, audit committee and independent board of commissioners on company valuation. Keywords: good corporate governance, company valuation, profitability

PENGARUH GOOD CORPORATE GOVERNANCE, LEVERAGE, DAN PROFITABILITAS TERHADAP CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN FAST MOVING CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021

Along with the rapid development of the business world, it requires companies to increase their attention to the social environment. Social responsibility is currently getting more and more attention in the business world. This study aims to find out how the effect of Good Corporate Governance, leverage, and profitability on Corporate Social Responsibility (CSR) in Fast Moving Consumer Goods companies listed on the Indonesia Stock Exchange for the 2017-2021 period. Good Corporate Governance is proxied by institutional ownership, independent board of commissioners, audit committee. Leverage is measured by the Debt to Equity Ratio (DER), and profitability is measured by Return on Assets (ROA). The population in this study are Fast Moving Consumer Goods companies in the Food and Beverages sub-sector which are listed on the Indonesia Stock Exchange. Statistical analysis in this study used multiple linear regression analysis and used the IBM SPSS 23 analysis tool. Based on the results of the analysis it can be seen that the audit committee has an effect on Corporate Social Responsibility (CSR), while institutional ownership, independent board of commissioners, Debt to Equity Ratio (DER) and Return on Assets (ROA) have no effect on Corporate Social Responsibility (CSR). While the results of the F test show that all independent variables have an effect on Corporate Social Responsibility (CSR) simultaneously. Keywords : Institutional Ownership, Independent Board of Commissioners, Audit Committee, Leverage, Profitability, and Corporate Social Responsibility (CSR)