Effect Of Good Corporate Governance Research Articles

Good Corporate Governance dan Kinerja Keuangan Perusahaan Perbankan di Bursa Efek Indonesia

Financial performance is an achievement in a company that reflects a picture of the company's financial condition. Good Corporate Governance regulates the relationship between shareholders, directors and commissioners. The purpose of this study was to determine the effect of Good Corporate Governance on banking financial performance. This research was conducted in banking companies listed on the Indonesia Stock Exchange in the 2015-2017 period. The number of samples taken was 48 banking companies, with a purposive sampling method. The data analysis technique used is the classical assumption test and multiple linear regression test. The results of this study indicate that the board of commissioners has a negative and significant effect on financial performance. The results of this study indicate that managerial ownership has a positive and significant effect on financial performance.
 Keywords: Good Corporate Governance, Financial Performance, Return On Assets (ROA).

The Effect of Good Corporate Governance and Leadership in Applying Operations Readiness

The implementation of operations in a company is required to develop through structured management activities in order to ensure that operations can run successfully. Operations Readiness is a process of preparation or a state that is achieved when a brownfield or greenfield development project is planned by moving from the construction stage to the operational / production stage, and operations readiness is a series of activities that a company needs to complete during the project period. This study aims to determine the effect of good corporate governance and the influence of leadership on the process of implementing operations readiness at PT. ADARO South Kalimantan. This research is known to use a quantitative approach using a sample of employees of PT. ADARO South Kalimantan as many as 167 respondents. In addition, this study uses multiple linear regression analysis techniques and statistical software STATA 14.0.

Pengaruh Good Corporate Governance, Return On Equity, Kinerja Lingkungan, Dan Leverage Terhadap Corporate Social Responsibilitty

Penelitian ini bertujuan untuk mengetahui pengaruh good corporate governance, return on equity, kinerja lingkungan, dan leverage terhadap Corporate Social Responsibility (CSR). Populasi dalam penelitian adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2016-2018. Sampel penelitian ditentukan dengan menggunakan metode purposive sampling. Data yang digunakan adalah data sekunder berupa laporan keuangan tahunan yang diperoleh dari www.idx.co.id. Data dianalisa dengan menggunakan statistik deskriptif, asumsi klasik serta analisis regresi berganda. Hasil penelitian menunjukkan bahwa good corporate governance yang diproksikan dengan Asean Corporate Governance Score berpengaruh terhadap CSR, sedangkan return on equity, kinerja lingkungan dan leverage tidak berpengaruh terhadap CSR. Implikasi dari penelitian ini adalah ketika perusahaan membuat indeks ACGS, maka tingkat pengungkapan tanggungjawab sosialnya cenderung akan semakin menurun, hal ini terjadi untuk perusahaan pertambangan, karena CSR ini bagi perusahaan selain pertambangan bersifat sukarela. Walaupun pada dasarnya penerapan CSR di Indonesia lebih bersifar sukarela, perusahaan pertambangan akan melakukan pengungkapan lebih luas karena lebih banyak berkaitan dengan lingkungannya, sehingga penelitian selanjutnya diharapkan dapat menjadikan kinerja lingkungan sebagai variabel moderasi.

Faktor-faktor yang Mempengaruhi Kinerja Keuangan Perusahaan BUMN yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019

This study aims to determine the effect of good corporate governance, corporate social responsibility, leverage and company size on the financial performance of state-owned companies listed on the IDX. The data in this study use secondary data. The population in the study of all BUMN companies listed on the IDX for the 2015-2019 period. The sample used in this study was 9 samples of BUMN companies listed on the IDX for the 2015-2019 period, with the sampling method using purposive sampling method. The test method in this study uses multiple linear regression test. The results show that good corporate governance, leverage and company size affect the financial performance of BUMN companies listed on the IDX for the 2015-2019 period, on the other hand, corporate social responsibility does not affect the financial performance of BUMN companies listed on the IDX for the 2015-2019 period. had no effect on the financial performance of BUMN companies listed on the IDX for the 2015-2019 period.

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI TAHUN 2014–2019

Tax is one of the largest state revenues so that the governmenttries to maximize tax revenue but it is different from companies that wantto minimize taxes. In minimizing the tax, the company implements taxavoidance. The company avoids tax due to the lack of internal supervisionof the company, therefore the need for a system that directs and regulatesthe relationships of interested company side in making policies within thecompany. The system is good corporate governance. The purpose of thisstudy was to determine the effect of good corporate governance on tax avoidance.Good corporate governance in this study is proxied by executive compensation,institutional ownership, managerial ownership, independent boardof commissioners, audit committee, and audit quality. Tax avoidance ismeasured using the Cash Effective Tax Rate (CETR). The research samplewas 47 mining sector companies listed on the IDX in 2014–2019, and obtained213 research data. The results in this study say that executive compensationhas a negative effect on tax avoidance, institutional ownershipand managerial ownership have a positive effect on tax avoidance and theindependent board of commissioners, audit committee, audit quality has noeffect on tax avoidance.

Good corporate governance and corporate sustainability performance in Indonesia: A triple bottom line approach

This study aims to investigate the effect of good corporate governance (GCG) on corporate sustainability performance (CSP) using the Triple Bottom Line (TBL) approach in a two-tier GCG system. GCG is measured by the size and education background of board of commissioners (BoC) and top management team (TMT). CSP consists of economic, social, and environment sustainability performance. As many as 117 sample data were collected from the financial statements, annual reports and sustainability reports of non-financial companies listed on the Indonesia Stock Exchange (IDX) for the period of 2013–2017. Multiple regression analysis was employed to test the hypotheses studied with the following results. First, BoC education has a negative effect on economic and environmental sustainability performance and no effect on social sustainability performance. Second, BoC size has a positive effect on economic sustainability performance, a negative effect on social sustainability performance and no effect on environmental sustainability performance. Third, CEO's education has a negative effect on economic sustainability performance, and no effect on environmental and social sustainability performance. Fourth, TMT size has a negative effect on economic and environmental sustainability performance and no effect on social sustainability performance. Contributions, limitations and implications of the study are also discussed.

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PERUSAHAAN PADA PERUSAHAAN AGRIKULTUR SUB SEKTOR PERKEBUNAN YANG TERDAFTAR DI BEI PERIODE TAHUN 2015-2019

This study aims to determine the effect of Good Corporate Governance which consists of the Audit Committee Size as Variable on the Company's Financial Performance which is calculated using Return On Assets. This study was conducted on Agricultural Sub Sektor companies listed on the Indonesia Stock Exchange in 2015-2019. Samples were taken using purposive sampling technique. The number of samples is 9 companies with 5 years of financial reports. The method of analysis used in this study is a simple linear regression method. The results of this study indicate that Good Corporate Governance (Audit Committee Size) has a significant effect on Company Financial Performance (ROA) with value of tcount is 2.194 and ttable is 2.016, for sig. 0.034. And the value of R Square Good Corporate Governance on the Company's Financial Performance is 10.1% while 89.9% is influenced by other variables which are not discussed in this study.

Pengaruh Good Corporate Governance dan Kinerja Keuangan terhadap Pengungkapan Islamic Social Reporting

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh good corporate governance dan kinerja keuangan terhadap pengungkapan Islamic social reporting pada bank umum syariah di Indonesia. Penelitian ini merupakan jenis penelitian kuantitatif. Populasi yang digunakan dalam penelitian ini adalah mengambil Bank Umum Syariah (BUS) yang telah terdaftar pada Bank Indonesia selama selama 6 tahun sejak 2013-2018. Jumlah sampel yang diuji sebanyak 60 laporan keuangan tahunan (annual report) Bank Umum Syariah (BUS) yang dipilih menggunakan metode purposive sampling. Penelitian ini menganalisis laporan keuangan tahunan perbankan syariah dengan metode content analysis. Penelitian ini menggunakan teknik analisis deskriptif dan analisis regresi linier berganda. Hasil penelitian ini menunjukan bahwa variabel frekuensi rapat dewan komisaris, ukuran dewan pengawas syariah, profitabilitas dan likuiditas berpengaruh terhadap pengungkapan Islamic social reporting, sedangkan variabel ukuran dewan komisaris, ukuran komite audit serta kepemilikan publik tidak berpengaruh terhadap pengungkapan Islamic social reporting. Kata Kunci: ISR, GCG, Profitabilitas, Likuiditas, BUS

Pengaruh Good Corporate Governance, Financial Distress Dan Ukuran Perusahaan Terhadap Manajemen Laba

This study aims to determine the effect of Good Corporate Governance, Financial Distress and Company Size on earnings management calculated using discretionary accruals. This type of research is a quantitative description research. This research uses purposive sampling method as a method of selecting samples. The population in this study were all 10 pharmaceutical companies listed on the Indonesia Stock Exchange (BEI). Based on predetermined criteria, there are 7 companies with an observation period of 5 years from 2015-2019. Hypothesis testing in this study uses multiple regression analysis techniques. The results of this study indicate that Good Corporate Governance has no significant effect on earnings management, financial distress has no significant effect on earnings management and firm size has no significant effect on earnings management.

ANALYSIS OF THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE AND LEVERAGE TO CORPORATE VALUE AND INCOME MANAGEMENT PRACTICES

The purpose of this study is to examine the effect of Good Corporate Governance and Leverage to Firm Values and Earning Management. The sample of this study is companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange. The method used in determining the research sample is to use a purposive sampling method that is data collection techniques based on criteria, sample that meet the criteria are 21 companies during the 2015-2019 period. The data source used is secondary data where this research uses the annual report of the sample companies listed on the Indonesia Stock Exchange. Hypothesis testing using the t test and f test.

PENGARUH GOOD CORPORATE GOVERNANCE, PERTUMBUHAN PERUSAHAAN, DAN KINERJA LINGKUNGAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY

ABSTRACTThe purpose of this study was to obtain empirical evidence regarding the effect of Good Corporate Governance, company growth, and environment performance towards corporate social responsibility of registered manufacturing companies on the Indonesia Stock Exchange in 2016- 2018. The population of this study was the registered manufacturing companies on the Indonesia Stock Exchange (BEI) in 2016-2018. The technique of selecting samples was purposive sampling. Therefore, the sample was 38 manufacturing companies. The method of analysis uses descriptive statistical analysis methods. The results of this study proved that managerial ownership, institutional ownership, foreign ownership, and company growth did not affect on corporate social responsibility. Furthermore, the Audit Committee, board of commissioners, and environment performance affected on corporate social responsibility

Good Corporate Governance, Kepailitan dan Nilai Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia

This research was conducted with the aim of proving the effect of Good Corporate Governance, demonstrated by managerial ownership, institutional ownership, independent board of commissioners and audit committee as well as potential bankruptcy on Firm value. The population used by mining companies on the IDX in 2017 - 2019 was 15 companies observed after random sampling. The data analysis technique used is regression analysis. The results of this study provide evidence that the independent commissioner, potential bankruptcy, and audit committee have a significant effect on Firm value, while managerial ownership and institutional ownership have no significant effect on Firm value.
 Keywords : Company Value; Corporate Governance; Bankruptcy Potential.

The Effect of Good Corporate Governance on Firm Value with Earnings Quality as A Moderated Variables

Corporate governance is a concept to improve management performance by monitoring to ensure management accountability to shareholders. Besides being able to reduce agency conflicts, corporate governance is also capable of creating added value for interested parties (stakeholders) in the form of effective protection, especially for investors in recovering their investment fairly and of high value. The purpose of this study is to analyze the effect of managerial ownership, institutional ownership, and audit committee on firm value, and to analyze whether earnings quality can moderate the influence of managerial ownership, institutional ownership, and audit committee on firm value in banking companies listed on the IDX in 2017 -2019. The research population is banking companies listed on the IDX, with a purposive sampling technique, a total of 9 samples were obtained with the observation period 2017 to 2019. Data collection is through documentation obtained from the official website of the Indonesia Stock Exchange (IDX). Meanwhile, the data analysis technique used classical assumption test, multiple regression analysis, and moderated analysis. The results of the study found that managerial ownership and institutional ownership have a positive and significant effect on firm value. The audit committee has a negative and insignificant effect on firm value. Earnings quality cannot moderate the effect of managerial ownership, institutional ownership, and audit committee on firm value.

The Effect of Good Corporate Governance and Corporate Social Responsibility on Corporate Value in Banking Subsector Companies Listed in Indonesia Stock Exchange Period 2018–2019

The Effect of Good Corporate Governance and Corporate Social Responsibility on Corporate Value in Banking Subsector Companies Listed in Indonesia Stock Exchange Period 2018–2019

Good corporate governance, ethnic CEO and audit fees for manufacturing companies listed on the Indonesia stock exchange (IDX)

This study aims to examine the effect of Good Corporate Governance, CEO ethnicity, and Audit Fees in Manufacturing Companies listed on Indonesia Stock Exchange within the period of 2014-2018. The independent variable used in this study is Good Corporate Governance, which is represented by the variable of the Independent Commissioner, Audit Committee, Managerial Ownership, Institutional Ownership and CEO Ethnicity, while the dependent variable used is Audit Fee. This quantitative research employed the descriptive research method. The population in this study included manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sampling technique used in this research is purposive sampling with certain criteria and 220 data were obtained from observations within the period of 2014-2018. The data were analyzed using multiple regression analysis with Statistical Package for the Social Sciences (SPSS) software by performing calculations and descriptive statistical tests, classical assumption tests, partial tests and determination coefficient tests.The results of this study indicate that Independent Commisioner, Audit Committee, Managerial Ownership, and CEO Ethnicity have a significantly positive impact on Audit Fees.

The Relationship between Corporate Governance and Firm Performance: The Effect of Internal Audit and Enterprise Resource Planning (ERP)

This research aims to explore the effect of good corporate governance on the performance of listed companies in Saudi Arabia. In particular, the research focuses on the effect of effective internal audit and ERP on corporate governance and, subsequently, firm performance. A questionnaire was used to collect the data. The results indicated that effective corporate governance could be attained by having a good internal audit and ERP system. The results conclude that proper corporate governance positively affects firm performance, and effective internal audit activities and successful ERP implementation enhance corporate governance, eventually leading to better performance. The findings of this study are beneficial to Saudi listed companies and other GCC and their policymakers since social, political, and economic contexts are similar. Even though the study’s findings provide extensive evidence regarding corporate governance and firm performance, this study has its limitation as respondents represented a small sample of listed companies and cannot be generalized to all listed companies.

CSR Themes Quality, Good Corporate Governance, and Earnings Management: Evidence from Indonesia

The study aims to investigate the effect of CSR themes quality on earnings management. The paper also examines the moderating effect of good corporate governance on the relationship between CSR themes quality and earnings management. The study uses a quantitative approach and panel data regression using 170 firm-year observations of consumer goods industries listed in IDX for 2015-2019. This study uses the measurement of the CSRD using a combined corporate social responsibility matrix from three countries and examining each theme (environment, energy, human resources, community development, other CSR activities) in CSR to know which pieces are involved can reduce EM practice. The result suggests product & innovation and community development have a negative and significant influence on earnings management. This research also shows that the positive effect of community development and others CSR activities on earnings management is strengthened with good corporate governance. This proves that companies with higher earnings management levels use CSR activities to disguise opportunistic managerial behavior. Still, companies that make disclosures on product & innovation and community development activities can limit their earnings management. Then, the implementation of GCG, which is related to transparency, will cause less motivation to practice earnings management.

Carbon Emission Disclosure, Good Corporate Governance, Financial Performance, and Firm Value

This research aims to examine (1) the effect of carbon emission disclosure on firm value, (2) the effect of good corporate governance on firm value, (3) the mediating role of financial performance between carbon emission disclosure and firm value, and (4) the mediating role of financial performance between good corporate governance and firm value. The research sample includes 43 mining, agro, and manufacturing firms listed in the Indonesian Stock Exchange over the 2015-2017 period. Carbon emission disclosure is measured by an indicator of the Global Reporting Initiative Series of Environmental Aspect. Good corporate governance is measured by the corporate governance score of shareholder rights, boards of directors, outside directors, audit committee and internal auditor, and disclosure to investors. Financial performance is measured by return on assets, while firm value is measured by Tobin's Q. Data analysis uses the structural equation modeling. The result shows carbon emission disclosure and good corporate governance have no direct effect on firm value. On the other hand, financial performance mediates the effect of carbon emission disclosure and good corporate governance on firm value. It shows that higher carbon emission disclosure and good corporate governance are meaningless for the investor if they do not give any financial performance improvement.

Analysis Of The Effect Of Good Corporate Governance, Company Profitability And Risk On Tax Avoidance

Taxes are one of the main sources of state revenue. The difference in interests between tax authorities and companies based on agency theory will lead to non-compliance by taxpayers or company management which has an impact on companies to do tax avoidance. Tax avoidance actions taken by companies can cause tax revenue by the state to be not optimal. This study aims to analyze the factors that influence tax avoidance. The variables used are GCG, Profitability, and Company Risk to assess the extent to which these variables affect tax avoidance. Based on the purposive sampling method with the period 2017 to 2019, a total of 54 samples from 18 companies were obtained. Hypothesis testing is carried out using multiple linear regression analysis. The results showed that the indicators of corporate risk variables had a positive effect on tax avoidance; the audit committee variable has a negative effect on tax avoidance; Independent commissioner variable, institutional ownership and profitability have no effect on tax avoidance

Apakah Classification Shifting Memoderasi Pengaruh Good Corporate Governance terhadap Corporate Social Responsibility Pada Perusahaan Manufaktur yang Terdaftar di BEI?

This study aims to determine the effect of good corporate governance on CSR disclosure which is moderated by earning management. This study uses secondary data from manufacturing companies listed on the Indonesia Stock Exchange for 2014-2018 periods. The purposive sampling method was selected for data collection, then the data was analyzed by using the absolute difference of moderation test. The results of this study indicate that good corporate governance which consists of institutional ownership, and independent commissioners have no significant effect on CSR disclosure, while audit committees have a positive effect on CSR disclosure. Thoreover, this study earnings management strengthen the positive influence of the institutional ownership on CSR disclosure, and strengthen the negative influence of the audit committee on CSR disclosure. However, earning management fails to find moderation role of independent commissioners on CSR disclosure.