Proportion Of Independent Commissioners Research Articles

Pengaruh Corporate Social Responsibility dan Komisaris Independen terhadap Agresivitas Pajak

This study aims to determine the effect of the corporate sosial responsibility and independent commissioners on tax aggressiveness. This study are conducted on 130 firm-years manufacturing firms listed in the Indonesian Stock Exchange during period of 2012 to 2016, selected based on purposive sampling method. Tax aggressiveness is proxy by ETR. Corporate social responsibility activities measured based on disclosures referring to Gobal Reporting Initiative (GRI) guideline. Independent commissioner is the proportion of independent commissioner in the board of commissioners. The results show that: 1) tax aggressiveness can be suppressed by the increasing activity of corporate social responsibility, 2) tax aggressiveness is not influenced by independent commissioners in the company. https://doi.org/10.26905/jmdk.v6i2.2277

Pengaruh Proporsi Komisaris Independen, Leverage, Sales Growth, Dan Profitabilitas Pada Tax Avoidance

This study aims to examine the variables of the proportion of independent commissioners, leverage, sales growth and profitability that affect companies to carry out tax avoidance. This research was conducted on all manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2014-2017, with a total of 200 samples. Sample selection using probability sampling technique is purposive sampling technique. The data analysis technique used is a multiple linear regression analysis test. The results showed that the proportion of independent commissioners, sales growth and profitability had no effect on tax avoidance while leverage had an effect on tax avoidance.
 Keywords: tax, leverage, sales growth, profitability

Good Corporate Governance, Leverage, Ukuran Perusahaan Dan Tax Avoidance

Tax avoidance is effort to minimize the tax burden are still in the realm of tax law.The purpose of this study was to determine the influence of good corporate governance, leverage, and firm size against tax avoidance. Indicator of corporate governance that are used to test are proportion of independent commissioners and audit quality. In this study, tax avoidance is measured using the effective tax rate (ETR). The number of samples analyzed 120 samples of companies listed on Indonesia Sharia Stock Index (ISSI) 2012-2016. Sample determination using purposive sampling technique. The data used in this research is a secondary data. Data were analyzed using panel regresion analysis with eviews 9. Result of analysis showed the pro- portion of independent commissioners and audit quality has no effect on tax avoidance. Leverage has positive influence on tax avoidance. While, firm size has negative influence on tax avoidance. Keywords: tax avoidance, proportion of independent commissioners, audit quality, leverage, firm size JEL Classification: G38, H26,L22,L25

PENGARUH KOMISARIS INDEPENDEN DAN KARAKTERISTIK KOMITE AUDIT TERHADAP INTERNET FINANCIAL REPORTING DISCLOSURE

AbstractThis Study aimed to analyze the influence of the proportion of Independent Commisioner and the characteristic Audit Committee to internet financial reporting disclosure. Proportion of Independent Commissioner measured by the ratio of owned Independent Commissioner to Board of Commisioner. Characteristic of the Audit Committee is proxed by the size, AUdit Committe's meeting frequency. The Audit Committee expertise in accounting / financial and the independent parties of the Audit Committee's proportion. Internet financial reporting disclosure is measured by the disclusre items required under the Bank Indonesia Regulation No. 7/50/PBI/2005. The sample in this research were 90 companies and samples used in this study were companies listed in Bank Indonesia during the years 2011- 2014. Statistical method used multiple regression analysis. Based on the test result show that the Proportion of Independent Commissioner had no efect to Internet financial reporting disclosure. And then, Characteristic of the Audit Committee comprimised of several prixies which are size of the Audit Committe, Audit committee meeting frequency, AUdit Commimittee expertise in financial / accounting and independent parties of the Audit Committee had a positive and significant effect to the internet financial reporting disclosure. Size as control variabel had a positive and significant effect to the internet financial reporting disclosure.

PENGARUH CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

The purpose of this study is to examine the effect of corporate governance on tax avoidance in manufacturing companies listed on the Stock Exchange in 2012-2015. The method used was purposive sampling and obtained eleven companies. Secondary data is obtained through www.idx.co.id and www.sahamok.com. The results of this study indicate that institutional ownership has no effect, meaning that the small size of institutional ownership has not been able to become an effective monitoring tool in reducing tax avoidance. Managerial ownership has influence. This means that managerial ownership has effectively monitored the company. The independent board of directors is influential. This means that the proportion of independent commissioners has a good performance, which can reduce tax avoidance. The audit committee has no effect. This is possible because it is not able to increase supervision of management due to limited authority. Influential audit quality. This means that the company audited by KAP The Big Four will be more trusted by the tax authorities because it has high work integrity. Executive compensation has no effect. This is possible because of the high compensation received by the executive has not been able to bridge the difference of interests between shareholders and managers.

Mekanisme Tata Kelola Korporasi sebagai Pereduksi Praktik Perekayasaan Laba

Management can choose accounting policies for expected earnings reporting. This study purpose to examineeffect of corporate governance mechanism managerial ownership, such as audit committees, board size, composition of independent commissioners, board size, and firm size. The sample used is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2014-2015. Institutional investors, managerial ownership, audit committees, have a positive coefficient. This shows that the independent variable has a positive influence on earnings management that means earnings management changes in the direction of changes in the independent variables. The proportion of independent commissioners, board size, firm size has a negative coefficient. This shows that these independent variables has a negative influence on earnings management which means earnings management changes direction with changes in the independent variable.
 Keywords: Institutional investors, managerial ownership, audit committees, independent commissioners, board size, firm size, earnings management

PENGARUH CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY DAN INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN

<p><em>Maximizing the interests of shareholders through increasing company value is one of the goals the company wants to achieve. To achieve these objectives, the company must pay attention to several things including implementing good corporate governance, paying attention to social and environmental interests so as not to intersect and improve the ability of its human resources.</em></p><p><em>This study focuses on the implementation of corporate governance proxied by the proportion of independent board of commissioners and the number of audit committees, disclosure of corporate social responsibility and intellectual capital as well as examining its effect on firm value in manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2016</em></p><p><em>The statistical method in this study uses multiple regression analysis, where the independent variable is the proportion of independent commissioners, the number of audit committees, coporate social responsibility disclosure (CSRD) and intellectual capital proxied by value added intellectual capital (VAIC). Whereas the dependent variable is the value of the company proxied by Tobin's Q</em></p><p><em>The results of this study indicate that the audit committee affects the value of the company while the proportion of independent board of directors, coporate social responsibility disclosure and value added intellectual capital does not have an influence on the value of the company.</em></p><em>Keywords: Corporate Value, Proportion of Independent Commissioners, Audit Committee, Corporate Social Responsibility, Intellectual Capital</em>

Relationship Analysis of Corporate Governance Mechanisms, Audit Fees, and Financial Report Quality in Indonesia

The aim of this study is to examine the effect of corporate governance mechanisms on the financial reporting quality and examine the effect of corporate governance mechanisms on audit fees. In addition, this study also aimed to examine the effect of audit fees on the financial report quality. The sample in this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the period 2014 and 2015. The total sample is 144 companies. Data analysis was performed using Partial Least Squares (PLS). The results of this study show that the proportion of independent commissioners and audit committee from the board of commissioners and audit committee negatively affect audit fees; the proportion of independent commissioners and audit committee from the board of commissioners, audit committee, and board of directors negatively affect audit fees; the proportion of independent commissioners and audit committee from the board of commissioners and audit committee do not positively affect the financial report quality; the proportion of independent commissioners and audit committee from the board of commissioners, audit committee, and board of directors do not positively affect the financial report quality; and audit fees negatively affects the financial report quality.

PENGARUH CORPORATE GOVERNANCE TERHADAP FINANCIAL RESTATEMENT PADA PERUSAHAAN DI INDONESIA

This study examines the influence of the number of boards of directors, proportion of independent commissioners and the frequency of audit committee meetings on financial restatement. The study used samples of listed companies ion Indonesia Stock Exchange (IDX) in all industries with excluding the financial industry, and the study period in 2012 to 2016. Result show that the number of board of directors and proportion of independent commissioners in company has a negative relationship to the restatement, but is not significant. The frequency of audit committee meetings has a positive and significant relationship, but is not in accordance with the research hypothesis.

DETERMINAN OPINI AUDIT GOING CONCERN (Studi Empiris Pada Perusahaan Real Estate dan Property yang Terdaftar di BEI Tahun 2013-2015)

AbstractThis research aims to analyze the influence of opinion shopping, corporate growth, liquidity, the proportion of independent commissioners and audit committee on acceptance of going concern audit opinion. The populations in this research are real estate and property companies listed in Indonesia Stock Exchange. Sampling was done by purposive sampling method and obtained 120 companies as a sample for the period 2013-2015. Data analysis technique used logistic regression analysis. The results of this research prove that liquidity has a significant effect on the acceptance of going concern audit opinion, while opinion shopping, company growth, the proportion of independent commissioners, and audit committee have no significant effect on the acceptance of going concern audit opinion.Keywords: opinion shopping, company growth, liquidity, the proportion of independent commissioners, audit committee, going concern audit opinion.

Manipulasi aktivitas riil pada perusahaan manufaktur: studi empiris di Bursa Efek Indonesia

This study aims to empirically analyze the factors that influence management in manipulating real activities. The research design is a quantitative method using secondary data. The sample used in this study are 88 companies. Sample selection criteria used are manufacturing companies that have been included in the category of suspect companies during the period 2012-2016. The results of this study indicate that audit quality and managerial ownership have a significant positive effect on real activity manipulation, while the size of the audit committee, the proportion of independent commissioners, and institutional ownership have no influence on real activity manipulation. Limitations in this study is the use of real activity manipulation as the only dependent variable, so that further research can add other theoretical variables that can influence the practice of earnings management through manipulation of real activities, such as voluntary disclosures conducted by companies including CSR. The implication of this study, in running business operations does not focus primarily on current income or the achievement of profit targets to be achieved by manipulating real activities.

PENGARUH CORPORATE GOVERNANCE DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA

The objective (s) of this research was verifying whether good corporate governance (size of audit committee, proportion of independent commissioner, institutional, managerial ownership, size of commissioner) leverage, free cash flow, profitability, losses, audit quality and market to book on earnings management and company’s size as control variable. Data analyze used in this research is secondary data and using purposive sampling where total sample are 69 listed companies on manufacture sector for period 2012-2013. Analysis data method that used in this research is multiple regression method with using SPSS version 19.0. The result of the research concludes that leverage and market to book have influence to earnings management. Whereas size of audit committee, proportion of independent commissioner, institutional, managerial ownership, size of commissioner, free cash flow, profitability, losses,

PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN (Studi Empirik Pada Perusahaan Perbankan di BEI tahun 2014 – 2016)

ABSTRACT This study aims to determine the effect of Good Corporate Governance on Banking Performance in BEI period 2014 - 2016. This study analyzes the effect of Public Ownership, Managerial Ownership, Board of Directors Size, Proportion of Independent Board of Directors and Proportion of Independent Commissioners on ROE (Return on Equity ) by multiple analysis methods. The results showed that the size of the Board of Directors has a significant positive effect on ROE and the Proportion of Independent Board of Directors has a significant negative effect on ROE. While other variables of Public Ownership, Managerial Ownership, and Proportion of Independent Commissioner have no effect on company ROE. Keywords: Good Corporate Governance, Public Ownership, Managerial Ownership, Board of Directors Size, Proportion of Independent Board of Directors and Proportion of Independent Commissioners, and ROE.

PENGARUH KOMPONEN RGEC (RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNING, CAPITAL) TERHADAP RETURN SAHAM SEKTOR PERBANKAN Studi Pada Bursa Efek Indonesia

The purpose of this research is to analyze the influence of RGEC Components ie Non Performing Loans, Interest Rate Risk, Loan To Deposit Ratio, Institutional Ownership, Proportion of Independent Commissioner, Audit Committee, Return on Asset, Net Interest Margin and Capital Adequacy Ratio to stock return. The analysis test used is multiple linear regression analysis. The population used by banking companies listed in Indonesia Stock Exchange period 2011-2015 period and which meet the criteria of sample selection. The sample used is 23 companies. Data are collected through secondary data collection in the form of company annual report for 2011-2015 period published in Indonesia Stock Exchange. The research hypothesis was tested by multiple linear regression that has met the classical assumption test. The result of analysis shows that Non Performing loan, Interest Rate Risk, Proportion of Independent Board of Commissioner, Net Interest Margin and Capital Adequacy Ratio have no significant effect on stock return while Loan To Deposit Ratio, Institutional Ownership, Audit Committee, and Return on Asset have significant effect to return stock.

ANALISIS PENGARUH KEPEMILIKAN MANAJERIAL, PROPORSI DEWAN KOMISARIS INDEPENDEN, DAN KONSERVATISME AKUNTANSI TERHADAP KUALITAS LABA SERTA PENGARUHNYA TERHADAP NILAI PERUSAHAAN

This research aims to examine the effect beetween managerial ownership, proportion of independent commissioner, accounting conservatism towards earnings quality and firm value. In the first research model, managerial ownership, proportion of independent commisioner, accounting conservatism are the independent variables while earnings quality is the dependent variable. In the second research model, earnings quality is the independent variable and firm value is the dependent varible. Object of this research is manufacturing companies that are listed in Indonesian Stock Exchange (BEI) during 2014 to 2016. For the first research model there are 156 sampels and 273 sampels for the second research model. Hypotheses examination for the first research model using multiple linear regressions and for the second model using simpel linear regression with SPSS version 23.0. The result from the first research model shows managerial ownership and proportion of independent commissioner has no effect towards earnings quality, while accounting conservatism have an effect towards earnings quality. The result from the second research model shows that earnings quality has an effect towards firm value.

Pengaruh Penerapan Corporate Governance Terhadap Kondisi Kesulitan Keuangan

This study examined the effect ofthe implementation of corporate governance on the condition of the financial distress of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The implementation of corporate governance proxied with the proportion of managerial ownership, proportion of institutional ownership, number of the boards of directors, proportion of independent commissioners, and existence of the audit committee. Samples used in this study was manufacturing companies listed on the Indonesia Stock Exchange (IDX) with 2012 up to 2016 as an observation period. The total study samples was 48 firms with 96 firm year are determined by the method of purposive sampling. This study used Logistic Regression to examine the effect of the implementation of corporate governance of the condition of the company's financial distress. The results of this study indicated that The number of the boards of directors and the proportion of independent commissioners variables were not proven to have significant influence on the condition of the company's financial distress. The proportion of managerial ownership, the proportion of institutional ownership, and the existence of the audit committee variables proved to have a significant influence on the condition of the company's financial distress with a positive influence.
 Keywords: board of directors, independent commissioners, managerial ownership, institutional ownership, audit committee, financial distress, logistic regression

Opportunistic Behavior, External Monitoring Mechanisms, Corporate Governance, and Earnings Management

Objective - The purpose of this research is to analyze the effect of motivational bonus, leverage, firm size, corporate governance (audit committee's size, the proportion of independent commissioners, institutional ownership, managerial ownership) and free cash flow on earnings management. Methodology/Technique - Earnings management is analyzed in this research using the modified Jones model. The population for the research consists of manufacturing companies listed on the Indonesian Stock Exchange (IDX) between 2013-2015. The final sample includes 60 manufacturing companies. Findings - The result of this study indicate that motivational bonus, leverage, firm size and free cash flow have an influence on earnings management practices. Motivational bonuses and free cash flow as opportunistic behavior also influence earnings management. In addition, leverage and firm size as external monitoring mechanism influence earnings management practices while audit committee size, the proportion of independent commissioners, institutional ownership and managerial ownership as corporate governance practices in companies has no significant effect on earnings management practices. Hence, it is concluded that corporate governance has no effect on earnings management practices in Indonesia. Type of Paper: Empirical Keywords: Opportunistic Behavior; External Monitoring Mechanisms; Corporate Governance; Earnings Management. JEL Classification: G34, G02.

Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, dan Proporsi Dewan Komisaris Independen terhadap Manajemen Laba

The purpose of this study was to determine the effect of, managerial ownership, institutional ownership, the proportion of independent board effect on earnings management. The population used in this study were 90 companies listed in Indonesia Stock Exchange period 2010-2015. The research hypotheses were tested using regression analysis model. The results showed that managerial ownership significant effect on earnings management practices, while institutional ownership and the proportion of independent commissioner no significant effect on earnings management practices

Corporate governance and social disclosure: a comparative study of listed hospitality industries in South East Asia

This research aims to examine the social disclosure in South East Asia hospitality companies, and the relationship between corporate governance and its social disclosure. Corporate governance are identified from board of commissioner size, proportion of independent commissioner, managerial ownership, and institutional ownership. Company's social disclosure are measured using the GRI 3.1. This research uses secondary data from hospitality companies listed in Indonesia Stock Exchange (IDX), Bursa Malaysia, and The Stock Exchange of Thailand (SET) in 2012-2014. The sample are 38 hospitality companies that generated using purposive sampling method. This research employs ANOVA and multiple regression analysis. The result of ANOVA shows that there are differences among social disclosure in South East Asia. The multiple regression analysis result shows that the size of board of commissioner, managerial ownership, and institutional ownership have positive impact on social disclosure. Proportion of independent commissioner has no significant effect on social disclosure.

CORPORATE GOVERNANCE AND SOCIAL DISCLOSURE: A COMPARATIVE STUDY OF LISTED HOSPITALITY INDUSTRIES IN SOUTH EAST ASIA

This research aims to examine the social disclosure in South East Asia hospitality companies, and the relationship between corporate governance and its social disclosure. Corporate governance are identified from board of commissioner size, proportion of independent commissioner, managerial ownership, and institutional ownership. Company's social disclosure are measured using the GRI 3.1. This research uses secondary data from hospitality companies listed in Indonesia Stock Exchange (IDX), Bursa Malaysia, and The Stock Exchange of Thailand (SET) in 2012-2014. The sample are 38 hospitality companies that generated using purposive sampling method. This research employs ANOVA and multiple regression analysis. The result of ANOVA shows that there are differences among social disclosure in South East Asia. The multiple regression analysis result shows that the size of board of commissioner, managerial ownership, and institutional ownership have positive impact on social disclosure. Proportion of independent commissioner has no significant effect on social disclosure.