Effect Of Good Corporate Governance Research Articles

The Effect of Good Corporate Governance, Firm Age, and Leverage on Firm Value

This study aims to investigate the impact of Good Corporate Governance, Firm Age, and Leverage on Firm Value. This study's sample consists of non-financial companies listed on the Indonesia Stock Exchange in the LQ45 Index from 2014 to 2018. This study relies on secondary data. The technique used for data analysis is quantitative analysis. Panel Data Regression with the Fixed Effect Model was used as the analytical method. The findings indicate that Good Corporate Governance by proxy of the Independent Board of Commissioners, Institutional Ownership, and the Audit Committee do not affect the Firm's value. Firm Age and Leverage, on the other hand, impact Firm Value.

The Effect of Good Corporate Governance, Leverage, and Profitability on Earning Management with Firm Size as a Moderating Variable in Banking Companies Listed on the Indonesian Stock Exchange

This study aims to determine the effect of good corporate governance (managerial ownership, institutional ownership, number of commissioners, and audit committees), Leverage, and Profitability on Earnings Management in banking sub-sector companies listed on the Indonesia Stock Exchange. In addition, this study also aims to determine whether firm size can be used as a moderating variable for the relationship between managerial ownership, institutional ownership, number of commissioners, audit committees, leverage, and profitability with earnings management. The research design carried out is a causal relationship research with a quantitative approach. The sample in this research is 30 banking sub-sector companies listed on the Indonesia Stock Exchange from 2017 to 2021. The type of data used in this research is secondary data. The technique of determining the sample using purposive sampling. The data analysis technique used multiple linear regression analysis and the residual test for the moderating variable, which was carried out with the help of Eviews 10 software. The results in this study indicate that partially Managerial Ownership has a negative but not significant effect on Earnings Management, Institutional Ownership has a negative but not significant impact on Earnings Management, the number of the Board of Commissioners has a positive but not significant impact on Earnings Management and the Audit Committee has a negative but not significant effect on Profit Management, Leverage has a negative but not significant impact on Earnings Management, and Profitability has a negative but not significant effect on Earnings Management. As well as other results show that firm size cannot moderate the impact of managerial ownership, institutional ownership, number of commissioners and audit committees, leverage, and profitability on company financial performance in banking sub-sector companies listed on the Indonesia Stock Exchange. Keywords: Good corporate governance, managerial ownership, institutional ownership, number of commissioners, audit committee, Leverage, Earnings Management Profitability, and Firm Size

The Influence of Good Corporate Governance on a Company's Financial Performance with Earning Management as a Moderating Variable in Construction and Building Sub-Sector Companies Listed on the Indonesia Stock Exchange Period 2013-2021

This study aims to determine the effect of good corporate governance (managerial ownership, institutional ownership, number of board of commissioners, and audit committees) on the company's financial performance in construction and building sub-sector companies listed on the Indonesia Stock Exchange. In addition, this research also aims to determine whether earnings management can be used as a moderation variable for managerial ownership relationships, institutional ownership, the number of board of commissioners, and audit committees with the company's financial performance. The research design conducted is a causal relationship research with a quantitative approach. The sample in this study was ten construction and building sub-sector companies listed on the Indonesia Stock Exchange from 2013 to 2021. The type of data used in this study was secondary data. Sample determination techniques using purposive sampling. Data analysis techniques use multiple linear regression analysis and residual tests for moderation variables conducted with the help of EViews software 10. The results in this study indicate that partially managerial ownership has a positive and significant effect on the company's financial performance, institutional ownership has a negative and significant impact on the company's financial performance, the number of the board of commissioners has a positive but not significant effect on the company's financial performance, and the audit committee has a negative but not significant impact on the company's financial performance as well as other results show that earning management needs to moderate the influence of managerial ownership, institutional ownership, or the number of boards of commissioners and audit committees on the company's financial performance in the construction and building sub-sector companies listed on the Indonesia Stock Exchange. Keywords: Good Corporate Governance, Managerial Ownership, Institutional Ownership, Number of Commissioners, Audit Committees, Company Financial Performance, and Earning Management.

ANALISIS GOOD CORPORATE GOVERNANCE DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI

The purpose of this study is to analyze the effect of good corporate governance and capital structure on firm value with the mediating role of financial performance in consumer goods companies in the cyclicals sector listed on the Indonesia Stock Exchange in 2019-2021. This research is a quantitative research with a descriptive approach. The data used in this study is secondary data in the form of company financial statements obtained from the IDX data. The sample used in this study was 197 consumer goods companies in the cyclical sector listed on the IDX (Indonesian Stock Exchange) in 2019-2021. Data analysis techniques in this study using SPSS. The results in this study indicate that good corporate governance and capital structure affects firm value. Meanwhile, financial performance cannot mediate good corporate governance and capital structure on firm value

Effect of Good Corporate Governance Mechanism on Banking Financial Performance with Risk Management as an Intervening Variable

This study aims to determine the effect of Good Corporate Governance (GCG) mechanisms on Banking Financial Performance with Risk Management as a intervening variable. GCG in this study is measured by three indicators namely Managerial Ownership, Institutional Ownership, and the Proportion of Independ-ent Board of Commissioners, while the Banking Financial Performance is measured by Return on Asset (ROA), and Risk Management is measured by Non Performing Loan (NPL). The population in this study are all banking companies listed in Indonesia Stock Exchange for the period of 2016 - 2019. The sample in this study was selected using purposive sampling which obtained a sample of 19 banks from a total of 43 banks that were used as sample in this study. Data analysis techniques in this study using panel data analy-sis. The results of this study stated that Managerial Ownership and the Proportion of Independent Board of Commissioners partially have a negative effect on Banking Financial Performance. While Institutional Ownership does not have an effect on Banking Financial Performance. Risk Management as a intervening variable can affect the relationship between Managerial Ownership with Banking Financial Performance and the relationship between the Proportion of Independent Board of Commissioners with Banking Finan-cial Performance. However, Risk Management cannot affect the relationship between Institutional Owner-ship with Banking Financial Performance.

The Effect of Good Corporate Governance on Financial Performance and Its Impact on Competitive Advantage (Empirical Study on Property and Real Estate Sub-Sector Companies Listed on the Idx for the Periode 2017 – 2020)

This study aims to determine the relationship between Good Corporate Governance on competitive advantage mediated by financial performance. Good Corporate Governance is proxied by independent commissioners, audit committees and institutional ownership. Financial performance is measured by Return on Assets (ROA). The population in this study is the property and real estate sub-sector companies listed on the Indonesia Stock Exchange from 2017-2020. The data collection method used is purposive sampling. The number of final samples that are eligible to be used as research samples is 68 samples. The analysis technique used is path analysis. The results of this study indicate that independent commissioners do not affect ROA, while audit committees and institutional ownership affect ROA. Independent commissioners and audit committees affect competitive advantage, while institutional ownership does not. After conducting path analysis, ROA cannot mediate the effect of independent commissioners and audit committees on competitive advantage. In contrast, ROA can mediate the impact of institutional ownership on competitive advantage.

The Effect of Good Corporate Governance Mechanism, Leverage, and Profitability on Tax Avoidance

This study aims to examine the effect of good corporate governance (GCG) mechanisms, leverage, and profitability on tax avoidance. The GCG mechanism is measured by several elements, such as the board of directors, independent commissioners and the audit committee. This research was conducted on energy sector companies as many as 19 companies out of 74 companies listed on the Indonesian Stock Exchange. Research data were obtained from financial reports and analyzed using multiple linear regression with the SPSS statistical program. The results of this study indicate that the board of directors and leverage have an effect on tax avoidance, while the independent commissioner, audit committee and profitability variables have no effect on tax avoidance

Pengaruh GCG dan CSR Terhadap Nilai Perusahaan LQ45 Yang Terdaftar di BEI Tahun 2017-2020

The purpose of this research was to determine : (1) the effect of board of directors on firm value, (2) the effect of independent board of commissioners on firm value, (3) the effect of corporate social responsibility on firm value, (4) the effect of good corporate governance and corporate social responsibility on firm value in LQ45 company listed in The Indonesian Stock Exchange on 2017-2020. 
 This study used LQ 45 companies listed on the Indonesian Stock Exchange in 2017-2020. The method used in this research is a quantitative method with a total of 29 companies. The sample of this research was determined by purposive sampling so that 29 companies were obtained as sample. The results simultaneously showed that good corporate governance and corporate social responsibility have an effect on firm value. Furthermore, the partial test results showed that good corporate governance with the indicators of board of directors had an effect on firm value, the independent board of commissioners had an effect on firm value, and corporate social responsibility were not proven to have an effect on firm value.
 Keywords: good corporate governance, board of directors, independent board of commissioners, corporate social responsibility, firm value

GOOD CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN SEBAGAI DETERMINAN NILAI PERUSAHAAN MELALUI PROFITABILITAS

<p align="justify">The research objective is to analyze the effect of good corporate governance and company criteria on firm value through profitability. Using the purposive sampling method, the number of samples was 80 data from manufacturing companies in the consumer goods industry sector on the Indonesia Stock Exchange for the 2015-2019 period. The analysis technique uses regression and path analysis. This study proves that partially independent commissioners and profitability affect firm value, while profitability is only able to mediate between independent commissioners and institutional ownership on firm value. The adjusted R square of the profitability variable is 55.55% while the adjusted R square of the company value is 81.10%.</p><p><strong>Keywords</strong>: Good Corporate Governance, Corporate Values</p>

The Effect of Good Corporate Governance on Financial Performance

The reason for this experimentation is to decide the consequence of proper agency governance on the financial standard overall accomplishment and feasibility of meals and beverage corporations indexed on the Indonesia stock trade (BEI) from 2015 to 2019. This finds out about hired quantitative studies to approach with linear regression analysis of panel data using SPSS 23 as the data analysis technique. This study's population protected all food and beverage groups indexed on the Indonesia inventory exchange between 2015 and 2019. To attain a sample of 20 organizations, the pattern was decided using the purposive sampling approach. The records series approach makes use of documentation received from the legitimate IDX website, www.idx.co.id. The outcomes of this discovery approximately finish that: (1) The unbiased board of commissioners and the audit committee have a giant impact on economic performance; however, the board of administrators has no big impact on monetary overall performance, based on the outcomes of a linear regression evaluation of panel records with a price stage of 5%. (2) it is possible to use a regression version to explain financial realization with the impartial board of commissioners, board of directors, and audit committee.

THE INFLUENCE OF GOOD CORPORATE GOVERNANCE PRINCIPLES, INTERNAL CONTROL SYSTEMS, AND ORGANIZATIONAL COMMITMENT ON UPT PERFORMANCE WITH HUMAN RESOURCES COMPETENCE AS A MODERATING VARIABLE IN IMPLEMENTING UNITS TECHNICAL DIRECTOR GENERAL OF RESOURCES AND

UPT performance is work performance achieved by UPT in realizing the activity or program targets that have been set at the beginning effectively and efficiently. This study aims to determine the effect of good corporate governance, internal control systems, organizational commitment on UPT performance with human resource competence as a moderating variable in Technical Implementation Units of the Directorate General of Resources and Equipment of Post and Information Technology throughout Indonesia. The population in this study were 35 UPT Directorate General of Resources and Equipment of Post and Information Technology throughout Indonesia. A sample of 140 respondents who are activity managers in each UPT. Sources of data used are primary data and data collection techniques through questionnaires. Data were analyzed using Partial Least Square (PLS). The results of the study show that good corporate governance, internal control systems, organizational commitment, and human resource competence have a significant positive effect on UPT performance. Human resource competence is only able to moderate the effect of organizational commitment on UPT performance, but is unable to moderate the effect of good corporate governance and internal control systems on UPT performance.

THE EFFECT OF GOOD CORPORATE GOVERNANCE, PROFITABILITY, AND COMPANY ACTIVITIES ON THE DISCLOSURE OF SUSTAINABILITY REPORT

This study aims to find out and provide empirical evidence of the effect of good corporate governance which is proxied by the independent board of commissioners and audit committees, profitability and company activities on sustainability report disclosure in LQ45 Non-Financial companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020 This research is a quantitative study with a total sample of 8 companies. The selected companies used a purposive sampling technique based on predetermined criteria. The data used is secondary data in the form of annual reports and sustainability reports for the 2016-2020 period obtained from the official website of the Indonesia Stock Exchange or the website www.idx.co.id. The results of this study partially show that the independent board of commissioners has an effect on the disclosure of the sustainability report. the audit committee influences the disclosure of the sustainability report. profitability affects the disclosure of the sustainability report. And the company's activities affect the disclosure of sustainability reports

The Moderate Effect of Good Corporate Governance on Carbon Emission Disclosure and Company Value

The Moderate Effect of Good Corporate Governance on Carbon Emission Disclosure and Company Value

PENGARUH GCG DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2017-2021

This study aims to examine the effect of Good Corporate Governance and profitability on firm value in manufacturing company listed in Indonesia Stock Exchange on period 2017-2021. GCG was represented with independent commissioners, institutional ownership, and audit committee. The sampling technique used was purposive sampling. The analytical method is panel data regression using a fixed affect model. The results of this study indicate that the proportion of independent commissioners and managerial ownership has a significant and positive effect on firm value, while institutional ownership, audit committee, and return on assets (ROA) have no significant effect on firm value.

The Effect of Good Corporate Governance on Financial Performance with Earning Management as a Mediation Variable in SOEs Listed on the Indonesia Stock Exchange

This study aims to empirically prove the effect of good corporate governance on company financial performance with earnings management as a mediating variable in state-owned companies listed on the Indonesia Stock Exchange (IDX) for the 2011-2020 period. The data used in this study were collected using documentation techniques, and the type of data used in this study was secondary data. Data processing uses panel data regression, and the tool used in the study is EViews version 12. The results show that independent directors and independent audit committees directly have a significant negative effect on financial performance, government ownership partially has a significant positive impact on financial performance, and independent commissioners have no significant negative effect on financial performance. In contrast, earnings management had no significant positive impact on financial performance in state-owned companies listed on the IDX from 2011 to 2020. The results also show that independent directors and independent audit committees have no significant positive effect on financial performance. In contrast, independent commissioners and government ownership have no significant negative impact on earnings management. The research did not find the mediating role of earnings management on the influence of independent directors, independent commissioners, government ownership, and independent audit committees on the company's financial performance. Keywords: Good Corporate Governance, Independent Director, Independent Commissioner, Government Ownership, Independent Audit Committee, Financial Performance, Earning Management

Good Corporate Governance dan Profitabilitas pada Praktik Income Smoothing

The research aims to obtain empirical evidence regarding the effect of good corporate governance and profitability on income smoothing practices with firm size and type of industry as control variables. The research was conducted on all companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The research sample consisted of 64 observations determined by purposive sampling method. The data analysis technique used is logistic regression analysis. The results showed that good corporate governance and profitability have a negative effect on income smoothing practices, and company size and type of industry as control variables have a positive effect on income smoothing practices. The theoretical implications of this study are able to support agency theory, stewardship theory, and positive accounting theory, as well as practical implications that can be taken into consideration by companies and investors in making economic decisions.
 Keywords: Income Smoothing; Good Corporate Governance; Profitability; Firm Size; Type of Industry

Budaya Tri Hita Karana Memoderasi Good Corporate Governance Pada Kinerja Keuangan Lembaga Perkreditan Desa

This study aims to determine the effect of Good Corporate Governance (GCG) on Financial Performance and the ability of THK to moderate the effect of GCG on Financial Performance in LPDs in Tabanan Regency, Bali. The agency theory underlies the relationship between principals (krama desa) and agents (LPD managers) in the implementation of GCG in improving their financial performance. The sample used by all LPDs in Tabanan-Bali district from 2016-2019 was determined by the slovin formula. The respondents were the head of the LPD, supervisory agency, and treasurer. Multiple linear regression analysis technique with Moderated Regression Analysis (MRA) is used to determine the direct and moderating effect. The results of the analysis show that the better the application of GCG principles can improve the financial performance of the LPD in Tabanan-Bali district. The application of GCG in an LPD which is strengthened by the application of the THK culture which is used as the basis for its business activities can improve the financial performance of the LPD in Tabanan-Bali district.
 Keywords: Tri Hita Karana; Good Corporate Governance; Financial Performance; LPD.

Analysis of The Implementation of Good Corporate Governance in Financial Performance: Case Study of State-Owned Commercial Banks 2013-2020

This study aims to determine the effect of Good Corporate Governance on Financial Performance in state-owned commercial bank companies for the 2013-2020 period. GCG Disclosures are based on the Board of Directors, Independent Commissioners and the Audit Committee. Financial performance is proxied by profitability using ROA. The type of data used in this study is secondary data in the form of annual reports and continuous reports. This study uses a purposive sampling technique to obtain 4 company samples. The data analysis technique used panel data regression which was processed using EViews 10 software. The results of this study indicate that the Board of Directors, Independent Commissioners, and the Audit Committee simultaneously has no positive effect on Financial Performance, the Board of Directors, and the Audit Committee partially have no effect on financial performance. The Independent Commissioners partially have effect on financial performance

PENGARUH GOOD CORPORATE GOVERNANCE DAN INTELLECTUAL CAPITAL TERHADAP FINANCIAL PERFORMANCE PERUSAHAAN BUMN

The objective of this research is to obtain empirical evidence about the effect of good corporate governance which include audit committee, board size, independent commissioner and intellectual capital on financial performance in state-owned enterprises listed on the Indonesia Stock Exchange (IDX) during the year 2015-2019. This study uses secondary data. This research is conducted with a sample of 59 state owned enterprises data with the technique used in this study is purposive sampling. The research data was processed using Statistical Product and Service Solution software for Windows version 23 (SPSS version 23). The results of this research show that the intellectual capital and independent commissioner have a significant influence on financial performance, while audit committee and board size do not have a significant effect on financial performance. The implication of this study is the need to increase the role of audit committee, board of directors and independent commissioner to increase good corporate governance and manage intellectual capital that will increase the firm financial performance.

PENGARUH GCG, FIRM SIZE, DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR

This study aims to examine the effect of good corporate governance, firm size, and leverage on earning management in manufacture companies listed in Indonesia Stock Exchange (IDX) in 2017-2019. The sample processed using multiple linier regression model in this study amounted to 217 samples. The data in this research were processed using E-views 11.0. The result of this study indicates that board size, firm size, leverage, and institutional ownership have no significant effect on earning management, however auditor size have a negative and significant effect on earning management. The implication of this study is the bigger auditor size, the smaller the probabilitu of earnings management, while board size, firm size, leverage, and institutional ownership does not have a significant effect on earnings management.