Influence Of Good Corporate Governance Research Articles

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.

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).

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.

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 & 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.

The Influence of Good Corporate Governance and Accounting Conservatism on Tax Avoidance (Empirical Study of Mining Companies Listed on the Indonesian Stock Exchange for the Period (2017-2020)

Tax is one of the state's rights which is coercive towards society. Income from the state can be increased through the tax system implemented in society. Potential sources of revenue come from the tax revenue system that has been implemented. The purpose of this writing is to analyze the influence of good corporate governance and accounting conservatism on tax avoidance. The type of research used is quantitative. The significance value obtained is 0.008 <0.05, this means that tax avoidance is influenced by accounting conservatism, audit committees, independent commissioners, and institutional ownership. The Adjusted R2 value obtained is 0.331, meaning the contribution of accounting conservatism, audit committee, independent commissioners and institutional ownership is 33.1%.

The Role of Sustainability Report as a Moderating Variable in the Influence of Good Corporate Governance on Market Value

The company has a goal to obtain high profits and increase the value of the company. If the Good Corporate Governance (GCG) of a company is good, the Sustainability Report will affect the market value. The problem in this research is how GCG affects market value and is the Sustainability Report able to moderate the effect of GCG on market value. The purpose of this study was to examine the direct effect of GCG proxied by independent commissioners, audit committees and board size on market value and sustainability reports as a moderating variable that moderates the effect of GCG on market value. This research is a causality study with the object of research being consumer non-cyclical sector companies listed on the Indonesia Stock Exchange for 2018-2020. The analysis used path analysis with SmartPLS 3 software. The results showed that board size has a positive effect on market value. The audit committee has a negative effect on market value. Independent commissioners have a positive effect on market value. Sustainability reports are able to moderate the effect of the board of commissioners and audit committee size on market value, while sustainability reports are not able to moderate the effect of independent commissioners on market value.

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

The Influence of Good Corporate Governance and Disclosure Corporate Social Responsibility towards Mining Sector Company Value

This study aims to determine and explain the effect of GCG and CSR on firm value. The population of this study was all mining companies listed on the Indonesia Stock Exchange for the 2016-2019 period as many as 47 companies. The sample in this study was 16 companies. The sampling technique was purposive sampling. The data analysis technique in this research was Partial Least Square (PLS). The results show that (1) Good Corporate Governance (GCG) has an insignificant and negative effect on firm value, (2) Corporate Social Responsibility (CSR) has a significant effect but negative coefficient on firm value, (3) Good Corporate Governance ( GCG) and Corporate Social Responsibility (CSR) simultaneously have a significant and positive effect on firm value.

The Influence Of Good Corporate Governance On Product And Service Disclosure Of Islamic Banks With Corporate Social Responsibility Disclosure As A Moderating Variable

This research aims to examine the effect of Corporate Social Responsibility (CSR) disclosure as a moderating variable for Corporate Governance (GCG) using indicators of institutional ownership, size of the board of directors and sharia supervisory board on product and service disclosure as proxied by the ISR Index. The sample used in this research is Sharia Banks in Indonesia for the period 2018-2022. The type of research carried out in this study is quantitative research, where the sampling method uses a purposive sampling method. By referring to the established criteria, 10 Islamic banks were selected as research samples, and 50 observation data were obtained. The analysis method used is inner model and hypothesis testing using the WarpPLS 8.0 program. The research results show that Institutional Ownership has a positive and significant effect on Product and Service Disclosure, the size of the board of directors and sharia supervisory board has a negative and significant effect on Product and Service Disclosure. Meanwhile, CSR disclosure as a moderating variable is able to moderate the relationship between these three variables on Product and Service Disclosure.
 
 Keywords : Good Corporate Governance, Product and Service Disclosure, Revealing Corporate Social Responsibility

Pengaruh Good Corporate Governance terhadap Tax Avoidance dengan Manajeman Laba Sebagai Variabel Intervening pada Perusahaan IDX BUMN 20 yang Terdaftar di BEI Tahun 2018-2022

This research aims to analyze and determine the influence of good corporate governance on tax avoidance with earnings management as an intervening variable. This research uses a quantitative approach and the data used is secondary data. The population in this study were 11 companies included in the idxbumn20 index published on the Indonesia Stock Exchange for the 2018-2022 period, so a sample of 55 was obtained. The data analysis technique used the Partial Least Square method with the Smart PLS 4.0 software tool. The results of the research show that the good corporate governance variable has a positive effect on earnings management, good corporate governance has a negative effect on tax avoidance, earnings management has a negative effect on tax avoidance, and finally, earnings management can mediate the significant influence of good corporate governance on tax avoidance in a negative direction.

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, Firm Size, and Operating Capacity on Financial Distress (Study of Retail Trade Sub-Sector Companies Listed on The Indonesian Stock Exchange in 2017-2022)

Financial distress is a situation that arises when a company has an unstable financial situation. If this condition continues, it will impact the company’s bankruptcy. This research aims to determine the influence of Good Corporate Governance, Firm Size, and Operating Capacity on Financial Distress in the retail trade sub-sector listed on the Indonesia Stock Exchange in 2017-2022. The independent variables of Good Corporate Governance include the audit committee, board of commissioners, board of directors, managerial ownership, and institutional ownership. The research method uses a quantitative and associative approach. The population in this study was 27 companies with a sampling technique using purposive sampling, and 25 companies were obtained as samples, so 150 observation data were obtained. The data analysis technique in this research uses logistic regression analysis using IBM SPSS 25 software. The partial research results show that the audit committee, managerial ownership, institutional ownership, and firm size do not affect financial distress. The board of commissioners, board of directors, and operating capacity negatively affect financial distress. Simultaneously, Good Corporate Governance, Firm Size, and Operating Capacity influence financial distress. This research implies that companies must pay attention to the good corporate governance sub-variables related to the board of commissioners and board of directors because these sub-variables have been proven to influence financial distress. Apart from that, companies must also pay attention to their operating capacity because, in this research, this variable was proven to influence financial distress.

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.

Pengaruh Good Corporate Governance, Konservatisme Akuntansi, dan Ukuran Perusahaan Terhadap Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2018-2020)

The purpose of this study is to see an estimate of earnings management practices in financial reporting, by analyzing the influence of good corporate governance, accounting conservatism, and company size on earnings management. The population is manufacturing companies listed on the IDX in 2018 – 2020. The sample was taken using a purposive sampling method and a total of 22 companies were obtained, resulting in a total of 66 units of analysis. The instruments used in testing the SPSS-assisted hypothesis, the hypothesis test using the coefficient of determination, t test and F test, and the method of analysis is multiple linear regression analysis, classical assumption test and descriptive statistical analysis. The results prove that GCG and accounting conservatism partially have a significant effect on earnings management, while company size individually does not have a significant effect on earnings management. The results of the F test show that simultaneously GCG, accounting conservatism and company size have a significant influence on earnings management.

Pengaruh Pengungkapan Good Corporate Governance terhadap Kinerja Keuangan Perusahaan (Studi pada Manufaktur Sektor Transportasi yang Terdaftar di Bursa Efek Indonesia Periode 2020-2022)

This research aims to determine the influence of Good Corporate Governance on the financial performance of companies in the transportation sector manufacturing listed on the Indonesia Stock Exchange for the 2020-2022 period. This research covers a population of 46 companies with a sample of 11 companies or 33 observations. The data used is secondary data collected using documentation data. This research data meets the requirements of classical assumption testing and hypothesis testing. The test results of this research show that the Board of Directors and Independent Commissioners variables have a negative and insignificant effect on financial performance. The suggestion given by researchers for further research is to increase the observation period in order to get a better picture and results from this research.

PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP PROFITABILITAS

This research aims to examine the influence of Good Corporate Governance and leverage on profitability. In this research, the Good Corporate Governance variable is measured by the board of directors, independent commissioners and audit committee, while the leverage variable is measured by the Debt to Equity Ratio (DER). This type of research is quantitative research because it uses an approach that emphasizes data analysis. The sampling technique used a purposive sampling method, namely the researcher determined the sample based on predetermined criteria and obtained a sample of 186 data from 62 companies in the basic industrial and chemical sectors listed on the Indonesia Stock Exchange (BEI) during the 2020-2022 period. The analytical methods used are descriptive statistical analysis, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The research results show that the audit committee has no effect on profitability, independent commissioners have a positive and significant effect on profitability, the board of directors has a positive and significant effect on profitability, and leverage has a positive and significant effect on profitability

Pengaruh Good Corporate Governance dan Kebijakan Hutang terhadap Manajemen Laba dengan Kinerja Keuangan sebagai Pemoderasi

This research aims to analyze the impact of good corporate governance and debt policy on earnings management practices, with financial performance as a moderator. The research method applied is an associative quantitative approach using secondary data. The population considered consists of non-cyclical companies listed on the Indonesia Stock Exchange during the period 2018-2022, totaling 113 companies. Samples were selected using purposive sampling method, with four specific criteria resulting in 32 companies as samples, yielding a total of 160 data observations. Data analysis was conducted through descriptive statistical techniques, panel data regression model estimation, classical assumption tests, hypothesis testing, and Moderated Regression Analysis (MRA) using Eviews 10 software. The research findings indicate that good corporate governance measured by the Board of Directors proxy partially significantly influences earnings management practices. However, the influence of good corporate governance measured by the Independent Commissioners proxy is not statistically significant on earnings management practices. Furthermore, debt policy also does not significantly affect earnings management practices. Additionally, it was found that financial performance does not moderate the relationship between the Board of Directors and Independent Commissioners with earnings management practices, nor does it moderate the relationship between debt policy and earnings management practices.

Good Corporate Governance, Stakeholders, and Sustainability Report Disclosure

Indonesia currently lacks a mandatory framework for sustainability reporting, with the existing reporting requirements focusing on Corporate Social Responsibility (CSR) reports rather than comprehensive sustainability reporting. This situation has resulted in a significant gap in the disclosure of sustainability reports, as organizations often merely comply with CSR reporting obligations, neglecting broader sustainability considerations. In 2020, challenges in sustainability reporting were evident, particularly in the environmental, agrarian, and energy sectors. The Indonesian Forum for the Environment highlighted issues such as the overexploitation of energy resources for corporate profits and potential biases from the government in supporting energy and manufacturing markets, posing threats to sustainability reporting. This study investigates the influence of Good Corporate Governance (GCG) and stakeholder pressure on sustainability report disclosure. Utilizing a quantitative approach, the research focused on companies listed on the Indonesia Stock Exchange (BEI) operating in the energy, raw materials, industry, and infrastructure sectors, specifically those actively publishing sustainability reports. The data, extracted from sustainability reports available on the BEI website, underwent statistical multiple regression analysis. The findings reveal a significant positive impact of both good corporate governance and stakeholder pressure on sustainability report disclosure, accounting for 77.5%. The implications suggest that social pressure and GCG practices contribute to enhanced sustainability reporting, urging the government to establish more stringent regulations. Future research recommendations include expanding the sample size and incorporating additional variables.

The Influence of Macroeconomics, Liquidity Risk, Debt Risk, and Earning Management on Corporate Social Responsibility Disclosure and Stock Returns with Good Corporate Governance as a Moderation Variable in Non-Banking Companies Registered on Jakarta Islamic Index

This research aims to empirically demonstrate the influence of macroeconomics, liquidity risk, debt risk, and earnings management on corporate social responsibility disclosure and stock returns, with good corporate governance as a moderating variable. The population under research includes all companies listed in the Jakarta Islamic Index during the period 2020-2022. A total of 38 companies were selected as samples through purposive sampling. Hypothesis testing was conducted using a Structural Equation Model (SEM) based on Partial Least Squares (PLS). Based on the analysis of 10 hypotheses, it was found that 4 hypotheses were accepted while 6 were rejected. Macroeconomics and corporate social responsibility disclosure can influence stock returns. Debt risk influences corporate social responsibility disclosure. And the relationship between corporate social responsibility disclosure and stock returns with the influence of good corporate governance as a significant positive moderating variable.