Influence Of Corporate Governance Research Articles

Climate governance and carbon emission disclosure

Purpose The purpose of this study is to shed light on the influence of climate governance on carbon emission disclosure. Design/methodology/approach This study is based on S&P BSE 500 Indian firms over six years, i.e. from 2016–2017 to 2021–2022. The panel regression has been used to determine the association between climate governance and carbon emission disclosure. Findings The results of this study suggest that climate governance exerts a significant influence on corporate carbon emission disclosure. Moreover, results corroborate that climate governance elements such as the environment committee, carbon strategy and environment management system are critical contributors to carbon emission disclosure. Practical implications This study adds to the emerging literature on climate change, carbon emission disclosure, corporate governance and climate governance. Social implications This work provides valuable insights to corporate managers and policymakers as the study concludes that climate governance enhances firms’ carbon emission disclosure. Originality/value Earlier literature has examined the influence of corporate governance on carbon emission disclosure. However, this study extends to the corporate governance literature by providing novel insights into how integrating climate governance elements into corporate governance can influence carbon emission disclosure. Moreover, to the best of the authors’ knowledge, this study is the first to explore the association between climate governance and carbon emission disclosure in the Indian context.

Research on the Impact of Business Environment Optimization in Guangdong Province on Corporate ESG Performance

This study examines the relationship between the policy environment in Guangdong Province and corporate ESG (Environmental, Social, and Governance) performance, offering references for government policy-making, suggestions for business strategies aligned with sustainable development trends, and new perspectives for investors to assess corporate social responsibility. Overall, the optimization of the business environment in Guangdong Province has positively influenced corporate governance, enhanced management levels, and laid a solid foundation for long-term corporate development. In the future, companies should continue to adapt to changes in the business environment, improve their governance structures, and achieve sustainable development.

On the measurement of corporate governance and its impact on bank profitability and credit risk: The case of Tunisian listed banks

AbstractThis paper explores the influence of corporate governance on the profitability and credit risk of a sample of listed banks in Tunisia. The methodology involves two main steps. Firstly, principal component analysis is employed to construct a novel governance index, assessing the quality of both internal and external bank governance. This index takes into account the degree of compliance and application of directives and laws mandated by the Tunisian Central Bank regarding banking governance. In the second step, panel data analysis is conducted to scrutinize the impact of internal and external governance mechanisms on the profitability and risk of Tunisian banks. The results reveal that as the governance index increases, the profitability of banks improves in terms of return on assets and stock market performance. Additionally, a higher governance index is correlated with a reduction in credit risks, as indicated by lower instances of non‐performing loans and an increased rate of coverage for classified debts. To enhance the robustness of our results, we calculate a standard governance score based on existing empirical literature. Furthermore, to account for potential endogeneity, we employ the two‐step system generalized method of moments.

FAKTOR - FAKTOR YANG MEMPENGARUHI PENGHINDARAN PAJAK

Taxes are state income whose value is very large to be used for the interests of the government and the welfare of society. Tax evasion is a legal act within the scope of taxation by exploiting regulatory loopholes and not violating tax provisions. A common phenomenon is reducing the tax burden that must be paid through various legitimate tax avoidance strategies. Researchers aim to determine the influence of corporate governance, profitability and capital intensity on tax avoidance in manufacturing companies listed on the IDX in the 2019-2022 time period. This research is quantitative. This research uses four independent variables, namely Corporate Governance, including Institutional Ownership, Audit Committee, Profitability and Capital Intensity. The dependent variable is Tax Avoidance. Secondary data consists of figures taken from the financial reports of food and beverage manufacturing companies listed on the Indonesia Stock Exchange (BEI). The results of this research have no effect on tax avoidance. The audit committee has no effect on tax avoidance. Profitability has a negative effect on tax avoidance. Capital intensity has a negative effect on tax avoidance. Institutional ownership, audit committee, ROA, and Capital Intensity partly have a negative effect on Tax Avoidance.

Green banking disclosure from the perspective of corporate governance, financial slack and human resource slack in Indonesia

Green banking is a long-term business strategy with the main target of achieving sustainable benefits and preserving the environment. Determining the ability of corporate governance to influence green banking disclosure in banking companies in Indonesia was the aim of the study. Annual reports and sustainability reports of banking companies listed on the Indonesia Stock Exchange are used as secondary data. 84 data were used after selection using the purposive sampling method. The technique used to analyze the research data is SmartPLS. The findings show that good corporate governance can improve green banking disclosure. Financial slack and human resource slack, as moderating variables, can moderate the influence of corporate governance on green banking disclosure. The results also indicate that green banking disclosure has the potential to encourage positive changes in sustainable banking practices and information transparency. In the end, good corporate governance can stimulate bank management to care more about environmental issues. Financial and human resource slack in banking strengthens the relationship between the two and increases a company’s role in maintaining environmental and social sustainability.

Does corporate governance influence environmental, social and governance disclosure practices of state‐owned enterprises? An international study

AbstractThis paper provides fresh insights into the impact of corporate governance mechanisms on environmental, social and governance (ESG) disclosure practices of state‐owned enterprises (SOEs). To accomplish this study's research objective, we collected ESG and corporate governance data from Refinitiv Eikon's database on a balanced sample of 253 SOEs from 37 worldwide countries over 5 years (2018–2022), obtaining a total of 1265 observations. A battery of fixed and random effects panel regression models has been estimated to test the impact of board characteristics, like board size, board independence, board gender diversity, number of board meetings, Chief Executive Officer (CEO) duality and the presence of a corporate social responsibility (CSR) committee, on overall and individual ESG disclosure scores of sampled SOEs. Results show that while board size and CEO duality negatively affect SOE ESG disclosure, board independence and gender diversity, as well as the number of board meetings and the existence of a CSR committee, exert a positive influence.

Examining the Influence of Macroeconomic Factors and Corporate Governance on Firm Performance in the ACE Market

This study focused on investigating the impact of macroeconomic factors and corporate governance on the financial performance of firms listed on the ACE Market of Bursa Malaysia. The ACE Market serves as a platform for smaller, emerging companies, providing them with an opportunity to raise capital with less stringent requirements compared to the Main Market. Using a panel data set of 72 companies over the period 2018-2022, the research employed panel-corrected standard errors (PCSE) regression. PCSE is a panel regression model that accounts for contemporaneous correlations, corrects for deviations from spherical errors, and enhances inference from linear models. The analysis revealed that ACE market companies, on average, show a negative return on equity (ROE) but positive numbers of women (NOW) and board meetings (NOM). The PCSE regression results, however, failed to show a statistically significant relationship between NOW and ROE, suggesting that the presence of women on the board of directors does not significantly impact the firm performance. The findings provide valuable insights for the firms in the ACE market companies regarding the consideration of important factors in improving firm performance. The research's broader goal is to inform the development of strategies fostering enhanced overall performance and sustainability in the ACE market. The study also suggests several recommendations such as broadening the scope and inclusion of international trade dynamics variables.

Good Corporate Governance Toward Financial Performance Of Islamic Bank In Indonesia

This research aims to analyze the influence of good corporate governance (GCG) on the financial performance of Islamic banks in Indonesia. This study uses a quantitative approach. The population in this research is 16 Islamic banks registered with the Financial Services Authority (FSA) for the 2021-2022 period. The sample used was 10 Islamic banks that issued quarterly report data. Sample selection was carried out using the purposive sampling method. The data collection technique uses secondary data in Islamic bank documentation and is processed using the SPSS 25 application with multiple linear regression tests. The results of this research are that the board of commissioners has a negative effect on the financial performance of Islamic banks, and the board of directors has a positive effect on the financial performance of Islamic banks. In contrast, the Sharia supervisory board does not affect the financial performance of Islamic banks. Theoretical research can complement existing theories and be a reference for future research. This research can be a reference for Islamic banking in analyzing corporate governance standards to provide investors with more knowledge and understanding about the financial performance of Islamic banking and enable investors to make the right decisions.

The Influence of Capital Structure, Profitability, Good Corporate Governance on Earnings Quality and Its Impact on Company Value

The primary aim of this research is to examine the impact of Capital Structure, Profitability, and the Implementation of Good Corporate Governance on Earnings Quality and then examine the impact on Company Value amid the Covid-19 pandemic. The following research will include comparative studies on companies in Indonesia and Malaysia. This research uses quantitative methods with a causality approach. Purposive sampling is a research methodology used in sampling techniques. This research was conducted on companies listed on the Indonesia Stock Exchange and the Malaysia Stock Exchange during the period 2019 to 2021. The findings of this research reveal that there are differences between Indonesia and Malaysia. The findings of a study conducted in Indonesia show that factors such as capital structure, profitability and corporate governance have a significant influence on earnings quality. However, the findings of a study conducted in Malaysia show that only profitability has an influence on earnings quality. The findings of this research also indicate that companies located in Indonesia and Malaysia in terms of the influence of capital structure and corporate governance on earnings quality have no impact on company valuation. The influence of profitability on earnings quality in Malaysia has an impact on company value.

Pengaruh Good Corporate Governance dan Corporate Social Responsibility terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Intervening (Studi Empiris pada Perusahaan Industri Batu Bara yang terdaftar dalam Bursa Efek Indonesia (BEI) Periode 2019-2022)

This study aims to estimate the influence of Good Corporate Governance and Corporate Social Responsibility on Firm Value with Profitability as an intervening variable, by sampling from companies engaged in the coal industry listed on the Indonesia Stock Exchange during 2019-2022 using nonprobability sampling with purposive sampling techniques and data obtained through the official website (BEI) www.idx.co.id. The data analysis method used in this research is path analysis using E-views 10 and the data is confirmed to have passed classical assumptions. The results showed that partially the Independent Board of Commissioners and Corporate Social Responsibility had a positive and significant effect on Earning per Share, but the Audit Committee had no effect on Earning per Share. Then only the Independent Board of Commissioners has a positive and significant effect on Price to Book Value, while the Audit Committee, Corporate Social Responsibility, and Earning per Share do not affect Price to Book Value. And for the mediation results, it is found that Earning per Share fails to mediate the influence of the independent variables (Independent Board of Commissioners, Audit Committee, and Corporate Social Responsibility) on the dependent variable, namely firm value.

The Influence of The Principles of Good Corporate Governance, Corporate Social Responsibility, and Financial Literacy on The Financial Performance of Village Credit Institutions In The Negara District of Jembrana

This research aims to analyze the influence of good corporate governance, corporate social responsibility, and financial literacy on financial performance in Village Credit Institutions in Negara District, Jembrana Regency. There are 3 independent variables and 1 dependent variable. GCG, CSR, and financial literacy variables are included in the dependent variables and the financial performance variables are included in the dependent variable. To answer the problem formulation, quantitative analysis was used using an instrument in the form of a questionnaire. In this research, the SPSS 25 application was used to analyze these variables. Based on the result of the analysis, it can be concluded that: 1. GCG variables partially have a significant effect on financial performance (0.017<0.05) 2. The CSR variable partially has a significant effect on financial performance (0.000<0.05) 3. The financial literacy variable partially does not have a significant effect on financial performance (0.338 > 0.05) 4. GCG, CSR and financial literacy variables simultaneously influence financial performance (0.000<0.05).

Leveraging On Corporate Governance For Supply Chain Resilience Of Sugar Manufacturing Firms In Kenya

Sugar manufacturing firms in Kenya have faced a myriad of challenges with regard to cost control, production inefficiencies, incompetent management and lack of information technology integration in production issues which are directly controlled by management. The influence of corporate governance on supply chain resilience of sugar manufacturing firms in Kenya thus cannot be underrated. The specific objective of the study was; to assess the effect of Corporate Governance on Supply chain Resilience of Sugar Manufacturing firms in Kenya. The research study methodology followed a descriptive approach with a target population of the study of 240 respondents, covering various departments within the Sugar firms. A census survey was conducted on all the 15 registered sugar manufacturing firms in Kenya. Data collected was analyzed by both descriptive and inferential statistics using statistical package for social sciences (SPSS Version 28). Descriptive statistics involved calculation of means, frequencies, percentages and standard deviation. Inferential statistics on the other hand included the use of Pearson correlation coefficient to determine the extent of relationship among the independent study variables, while multiple regression analysis was used to establish the relationship between corporate governance and supply chain resilience. Findings from data analysis in the study indicated that corporate governance was significantly responsible for the supply chain resilience of sugar manufacturing firms in Kenya. Consequently, yielding a positive relationship in the regression model. The findings from the regression model indicated that corporate governance, significantly and positively affected supply chain resilience of sugar manufacturing firms in Kenya. The study therefore recommended that the management of sugar manufacturing firms in Kenya in collaboration with the appointing authorities should embrace good practices when appointing managing directors in-charge of the sugar firms to achieve supply chain resilience through, continuous production, resource optimization, quality output and general bottom line improvement.

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.

Decision Factors Which the Company Makes Transfer Pricing

The practice of transfer pricing initially it was carried out solely to evaluate company performance, but as time goes by, practice transfer pricing it is also used to minimize the amount of tax that the company must pay. This research aims to find out the influence of taxes, company size and Good Corporate Governance (GCG) Regarding Decisions Transfer Pricing. The data collection technique is by using documentation. The type of research used is associative research. The data used is secondary data. The population in this study was 30 companies, and the sample was 16 manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange during the 2019-2022 period using the method purposive sampling. The data analysis method used is quantitative analysis. The analysis technique used in this research is logistic regression. The research results show that partially, taxes and firm size have a significant positive effect on decisions transfer pricing where as good corporate governance has no influence on the decision transfer pricing.

Labor empowerment in corporate boards: The devil is in the details

AbstractIn 2013, mandatory worker representation on French corporate boards was enacted. We examine the way employee directors have been incorporated within the board machinery. Our empirical results indicate that employee representatives have a limited access to board committees. This result casts doubt on the ability of employee directors to significantly influence corporate governance. Consistent with this analysis, we do not find any significant impact, either positive or negative, of codetermination on firm performance.

The Role of Intellectual Capital on Firm Value Mediated by Corporate Governance

<em>This study uses a quantitative approach, in determining the sample of this study using non-probability sampling method with purposive sampling technique. The research data obtained were 21 consumer goods companies listed on the Indonesia Stock Exchange for the period 2015-2017, so the data obtained were 63. The data obtained were analyzed through outer and inner model tests, as well as hypothesis testing in PLS analysis. The results revealed that Intellectual Capital has an effect on Firm Value. There is an influence of Intellectual Capital on Corporate Governance. There is an influence of Corporate Governance on Company Value. And there is an influence of Intellectual Capital on Firm Value through Corporate Governance..</em>

Analysis Of The Influence Of Family Ownership, Corporate Governance, Company Size And Gender Diversity On Tax Aggressivity Of Mining Companies In Indonesia

Using corporate governance as a moderating variable, this study attempts to examine the effects of firm size, institutional ownership, family ownership, and gender diversity on tax aggression. This study uses quantitative methods. The IDX-registered mining and CPO enterprises make up the study's population. Purposive sampling was the method employed by the researcher to choose the sample gathering strategy. Through documentation and a review of the literature, the researcher gathered data for this investigation. The data analysis approach employs hypothesis testing, data quality testing, and descriptive statistics based on the goals of the research. The study's findings provide important new information about the variables influencing tax aggressiveness in the corporate setting. First, the study shows that tax aggression is highly influenced by the size of the company. Second, corporate tax aggression is significantly shaped by institutional ownership. Furthermore, it has been demonstrated that family ownership affects tax aggression. Findings, however, indicate that management decisions about tax aggressiveness are not significantly impacted by gender diversity. It's interesting to note that the effects of corporate governance differ according to the independent variables that are measured. Corporate governance cannot increase the impact of gender diversity or family ownership on tax aggression, but it also cannot increase the impact of firm size. Corporate governance, however, has the power to amplify institutional ownership. These findings provide in-depth insight into the complexity of factors that influence tax aggressiveness practices in companies and can be a basis for developing management strategies and company policies in the future.

Corporate governance in Basic Material and Energy Sector Companies, green strategy, and carbon emissions disclosure

This study aims to find empirical evidence of the influence of corporate governance and green strategy on carbon emission disclosure. This study uses a quantitative approach using panel data regression with a sample size of 105 energy and basic material sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The technical analysis used in this research is software EViews 12. The results of the t test that was carried out to test the first hypothesis showed a t-statistic value of 2.132. and significance 0.0354 < 0.05. This value indicates that the quality of carbon emissions is significantly determined by good corporate governance. Tests carried out on the second hypothesis produced a t-statistic of 1.496 with a significance of 0.000 <0.05, which indicates that companies that adopt a green strategy will tend to carry out activities that reduce carbon emission levels. Meanwhile, the results of testing the third hypothesis show a t-statistic value of 3.023 and a significance of 0.0032. The value of testing this third hypothesis explains that large companies tend to carry out higher carbon emission reduction activities, in line with the increasing attention and expectations of stakeholders for these companies.

The Influence of Corporate Governance, Leverage and Environmental Performance on Firm Value (Case Study of Plantation Subsector Companies Listed on the Indonesia Stock Exchange 2014-2022)

The decline in company value amidst high demand for domestic palm oil is interesting to study. The research was conducted to determine the influence of the Independent Board of Commissioners, Managerial Ownership, Audit Committee, Leverage and Environmental Performance on Company Value as measured by Tobins'q with Company Size as a control variable. The object of the research is the agricultural plantation subsector listed on the Indonesia Stock Exchange (BEI) in 2014-2022. This research uses secondary data obtained from the IDX and company websites. Determining the sample using purposive sampling found 16 companies. Data analysis uses panel data regression using the Eviews 12 analysis tool. The research results partially show the influence of Managerial Ownership on Company Value. The Independent Board of Commissioners and Audit Committee do not influence Company Value. New findings on the Environmental Performance and Leverage variables have a negative effect on Company Value. Independent variables simultaneously influence Company Value.

Influence of Good Corporate Governance and Corporate Social Responbility To Company Value with Profitability as a Moderation Variable (Studies on Manufacturing Companies Listed on the Stock Exchange Indonesia Year 2017-2021)

Purpose: The study added profitability as a moderating variable, predicting that the higher the profitability a firm has achieved, the more valuable it will be. Companies that can survive over the long term are reflected in further improvements in corporate value. Theoretical framework: Agency theory focuses on two individuals, namely the principal and the agent. The principal delegates responsibility for decision making to agents. Both principals and agents are assumed to be rational economic people who are solely motivated by self-interest, but they have difficulty differentiating respect for preferences, beliefs and information. Material and Method: This study uses a kind of quantitative research. The audit committee, board size, excellent corporate governance, and corporate social responsibility are the study's independent variables. Tobin's Q-ratio is the dependent variable in this investigation. The moderator variable for this study is profitability. The study uses secondary data, i.e. data from financial reports. The survey was conducted on all manufacturing companies listed on the Indonesian Stock Exchange. A quantitative approach was used using mathematical models for collection and analysis using statistical formulas. The sampling technique of the data collection method used in this study is literature review. internet media. The study population is manufacturing companies listed on the Indonesian Stock Exchange (IDX) between 2017 and 2021. The sample size for this study is 40 companies he listed on IDX between 2017 and 2021. The results show that the size of a company's board of directors has a significant impact on corporate value in the IDX-listed manufacturing industries from 2017 to 2021. Findings: The results show that audit committees will not have a significant impact on the enterprise values of manufacturers listed on the IDX from 2017 to 2021. Findings show that corporate social responsibility (CSR) does not have a significant impact on corporate value for manufacturers listed in the IDX 2017-2021. Research practical &amp; Social Implication: Based on the research, the results of this study also show that the size of a company's board of directors helps increase shareholder value. Originality/value: This is evidenced by her MRA test results in the previous chapter, where profitability amplifies the effect of a company's board size on its value. After all, the more profitable a company is, the more the board will be happy to work and the more valuable the company will be.