Role Of Good Corporate Governance Research Articles

The Moderating Role of Good Corporate Governance on the Influence of Company Size, Share Value, Profitability, and Financial Leverage on Income Smoothing (Study of Primary Consumer Goods Companies listed on the BEI in 2020-2022)

This research aims to determine the influence of company size, share value, profitability, and financial leverage on income smoothing and the moderating role of GCG on the influence of company size, share value, profitability, and financial leverage on income smoothing. This research uses quantitive method , purposive sampling, and logistic regression analysis with SPSS 20. This research shows that profitability has a negative effect on income smoothing. company size, share value, and financial leverage do not affect incomes smoothing. GCG cannot moderate the influence of company size and share value on income smoothing. GCG can strengthen the influence of profitability and financial leverage on income smoothing.

Analysis of the Effect of Green Banking, Corporate Social Responsibility, Ultimate Ownership on Bank Performance with Good Corporate Governance as a Moderating Variable

The purpose of this study was to determine the relationship between green banking, corporate social responsibility, ultimate ownership of bank performance with good corporate governance as a moderating variable. This research is quantitative research with panel data regression analysis techniques. The data used in this study are 17 commercial banks in Indonesia from 2020-2022. This study proves that the four hypotheses built show a positive and significant relationship. Green banking, corporate social responsibility, ultimate ownership have a positive and significant effect on bank performance. Then good corporate governance is also proven to be an amplifier of the relationship between green banking and bank performance. This study found a relationship between green banking and bank performance through indicators of the ability to earn net profit. This study uses data from 17 banks that have sustainability development reports in the 2020-2022 timeframe. This study also analyzes the role of good corporate governance in moderating the relationship between green banking and bank performance.

The impact of credit risk on market discipline: Exploring the moderating role of corporate governance through Generalized Method of Moments (GMM) analysis in banking companies

High credit risk poses a significant threat to banks, underscoring the necessity to examine the effectiveness of good corporate governance in mitigating such risks. This study aims to assess the impact of credit risk, represented by non-performing loans (NPLs), on market discipline, reflected through deposit growth, and the moderating role of good corporate governance, focusing on board size and institutional ownership, in this dynamic. Data for the study were sourced from the financial reports of banking companies on their official websites, IDN Financial, and the Indonesia Stock Exchange. The study used a purposive sampling method to analyze a sample comprising 30 banking companies and yielded 300 observations. The research methodology involved dynamic panel regression analysis using the Generalized Method of Moments (GMM) technique. The findings reveal that non-performing loans negatively impact deposit growth. However, it was also found that board size and institutional ownership could positively moderate the adverse effects of non-performing loans on deposit growth. This suggests that market discipline, manifesting as a reduction in deposits and an escalation in credit risk within the Indonesian banking sector, can be effectively managed and mitigated through the strategic implementation of good corporate governance practices, particularly by optimizing board size and enhancing institutional ownership. These mechanisms enable more robust market discipline, contributing to better credit risk management and promoting healthier deposit growth.

The Role of Good Corporate Governance on Hospital Performance During Covid-19

This study focuses on the role of corporate governance in mediating the relationship between the public sector, specifically government-owned hospitals, and financial performance during the Covid-19 pandemic. While there is existing research on corporate governance, there is limited attention given to the public sector and government hospitals in the context of the pandemic. The study highlights government hospitals as they are on the front lines of healthcare services during the pandemic and have experienced a significant influx of patients, particularly in Covid-19 referral hospitals. This has created financial challenges for hospitals, with increased workloads and disrupted cash flows. The objective of this study is to determine the extent to which corporate governance can help manage the financial difficulties faced by government hospitals during the pandemic. The findings of this research are expected to provide valuable insights for the government and hospital managers, aiding in the improvement of corporate governance and financial performance during emergencies such as the Covid-19 pandemic

The role of good corporate governance and transformative big data analysis in improving company financial performance

The financial performance of a company reflects its ability to run and manage its operations while strictly adhering to prudent financial administration principles. Good financial performance often mirrors the implementation of Good Corporate Governance (GCG) principles in a company. The application of GCG provides a solid foundation for a company to conduct its operations transparently, ethically, and accountability. The objective of this research is to analyze the implementation of GCG and the capabilities of big data analysis on financial performance, as well as to examine the mediating role of big data analysis in the relationship between GCG and financial performance. The research method employed is quantitative, and data were obtained through a survey questionnaire distributed using a Likert Scale of 1-5. Random sampling was employed to select 258 samples from manufacturing companies that are State-Owned Enterprises (SOE/BUMN) listed on the Indonesia Stock Exchange (ISE/BEI). Data collection took place from March 2023 to May 2023. Respondents included staff and managers from these BUMN companies. The collected data were analyzed using Structural Equation Modeling (SEM) with SmartPLS software. The research findings indicate that GCG has a positive and significant influence on big data analysis, providing a foundation for digital transformation. Furthermore, GCG also contributes positively and significantly to the financial performance of the company. Big data analysis has proven to have a positive impact on financial performance, indicating the role of technology in optimizing financial results. Another interesting finding is that big data analysis mediates the relationship between GCG and financial performance, highlighting the crucial role of technology in connecting good corporate governance practices with optimal financial outcomes.

Environmental, Social, Governance (ESG) Performance and Capital Structure: The Role of Good Corporate Governance

Objective: The purpose of this study is to investigate the impact of Environmental, Social, and Governance (ESG) performance on capital structure, using good corporate governance (GCG) as a moderating variable. Design/Methods/Approach: The sample comprises companies listed on the IDX outside the financial sector that issued financial and sustainability reports between 2017 and 2021. The Global Reporting Initiative (GRI) index measures ESG performance, the capital structure is measured by leverage, and the moderating variable of good corporate governance is measured by independent commissioner proportion. The data are analyzed using the OLS regression technique. Findings: According to the estimation results, ESG performance positively affects the capital structure of non-financial enterprises. Furthermore, good corporate governance does not moderate the relationship between environmental, social, governance, and capital structure. Originality/Value: By focusing on ESG performance and capital structure as evaluated in emerging countries, this study adds to existing research on environmental and social performance and its impact on capital structure. Furthermore, GCG is included as a moderating variable in this study. Practical/Policy implication: Based on the findings, it is suggested that firm executives take steps to expand their ESG practices. This ensures sustainability and increases investor and creditor confidence, resulting in more efficient funding sources for the company.

The role of good corporate governance through investment decision support and its impact on banking performance with efficiency-based credit quality as intermediation

The role of good corporate governance through investment decision support and its impact on banking performance with efficiency-based credit quality as intermediation

CORPORATE CHARACTERISTICS ON FIRM VALUES WITH MODERATION OF GOOD CORPORATE GOVERNANCE

This study aims to analyze the moderating role of good corporate governance with the interaction of earning management, corporate social responsibility and debt policy on firm value in the perspective of agency theory and signaling theory. This study used a purposive sampling method with a total sample of 65 go public companies registered with The Indonesian Institute of Corporate Governance in the form of the corporate governance perception index (CGPI) for the period 2019 - 2021. The hypothesis test used is multiple regression analysis with an interaction moderation model. The results of the study prove that earning management has no effect on firm value, CSR has a positive effect on firm value, debt policy has a negative effect on change values, good corporate governance has not been proven to strengthen the effect of earning management on firm value, good corporate governance has been shown to strengthen the effect of CSR on firm value. company. On the other hand, good corporate governance is proven to weaken debt policy on firm value.

The Role of Good Corporate Governance in Influenced Accounting Conservatism of Manufacturing Companies in Indonesia

Purpose: This study aims to examine the role of good corporate governance in accounting conservatism.
 Methodology: This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange for the 2020-2021 period, with a total sample of 72 company-years. The test uses SPSS 25.
 Findings: The study found that independent commissioners and profitability have a significant positive effect on accounting conservatism, while managerial ownership and company size do not affect accounting conservatism.
 Implications: This study provides implications for the theory of accounting conservatism, where the factors of independent commissioners and profitability have a significant effect on accounting conservatism. The presence of independent commissioners in the company will ensure that the company's financial reporting process is well-monitored so that the company is more careful in carrying out its financial reporting. Similarly, with profitability, the presence of high profitability will increase the amount of retained earnings, and the company tends to use more conservative accounting principles to regulate earnings to appear more flat and less volatile.

THE INFLUENCE OF FINANCIAL DISTRESS, AND EARNING MANAGEMENT ON TAX AVOIDANCE WITH GOOD CORPORATE GOVERNANCE AS A MODERATION VARIABLE IN REGISTERED INFRASTRUCTURE SECTOR COMPANIES ON THE INDONESIAN STOCK EXCHANGE YEAR 2019 - 2021

This study seeks to investigates the relationship between financial distress, earning management, and tax avoidance within the context of registered infrastructure sector companies on the Indonesian Stock Exchange during the period from 2019 to 2021. The research population consists of infrastructure companies listed on the Indonesian Stock Exchange during the specified timeframe. The study employs the Judgment sampling method to select a representative sample that adheres to predefined criteria, resulting in a dataset comprising 66 observations. The research employs multiple linear regression analysis and moderated regression analysis methods to rigorously test the hypotheses. The findings of this study reveal that both financial distress and earning management significantly influence tax avoidance in the infrastructure sector companies. However, the role of good corporate governance as a moderating variable is explored, and the results suggest that it does not effectively moderate the influence of financial distress and earning management on tax avoidance. These results shed light on the complex dynamics within the Indonesian infrastructure sector and provide valuable insights for policymakers, researchers, and practitioners.

The Role of Good Corporate Governance in Mediating the Capital Structure of Relationships to The Performance of Type A Hospitals in Indonesia

The purpose of this study is to examine the role of corporate governance in mediating the relationship between capital structure and financial performance. Research related to corporate governance has been widely studied. However, this research focus at corporate governance as an independent variable that affects financial performance. The aspect of corporate governance acting as a mediator has not been explored much. Another novelty of this research is that it is mostly done in the private sector. Researchers want to investigate the role of corporate governance in mediating in the public sector in government-owned hospitals. The hospital is considered important because it is the spearhead of services in the era of the COVID-19 pandemic. An anomaly occurred during a pandemic because the hospital's burden increased in handling COVID-19 patients for COVID-19 referral hospitals. The surge in the number of patients in the hospital resulted in disrupted cash flow.The initial step of this research was to collect data related to the research variable, namely the financial reports of hospitals in Indonesia with A accreditation status. Testing was then carried out using partial least squares (PLS) to see the role of GCG in mediating.

The Role of Good Corporate Governance in The Timeliness of Financial Report Presentation

The first study's goal was to determine whether profitability, leverage, firm size, institutional ownership, and independent commissioners have an impact on financial reporting timeliness. The second goal was to see if the auditor class might mitigate the influence of profitability, leverage, company size, institutional ownership, and independent commissioners on financial reporting timeliness for energy businesses listed on the Indonesia Stock Exchange between 2017 and 2021. The data analysis method used logit regression for panel data analysis. According to the findings, profitability and independent commissioners had a considerable influence and a favorable link with financial reporting timeliness. Leverage, institutional ownership, and company size were not significant in the financial reporting timelines. The auditor class is unable to balance the variables of profitability, leverage, firm size, independent commissioners, and institutional ownership with financial reporting timeliness.

Effect of financial performance and disclosure of carbon emissions on Environmental Performance with Good Corporate Governance as a moderation variable

This study aims to examine the effect of financial performance and carbon emissions disclosure on environmental performance, and to examine the role of good corporate governance in moderating this relationship. This study uses quantitative methods with secondary data in the form of annual reports of non-financial companies listed on the Indonesia Stock Exchange in 2019-2021. The sample was determined using purposive sampling method and produced 132 samples. The results of this study indicate that financial performance has a positive and significant effect on environmental performance, and disclosure of carbon emissions has a positive and significant effect on environmental performance. However, good corporate governance cannot moderate the relationship between financial performance and carbon emission disclosure on environmental performance.

PERAN GOOD CORPORATE GOVERNANCE TERHADAP KECURANGAN LAPORAN KEUANGAN: PERSPEKTIF FRAUD PENTAGON PADA KEMENTERIAN DAN LEMBAGA PEMERINTAH

This study aims to examine the impact of fraud pentagon model elements on financial statement fraud and analyze the role of good corporate governance in moderating fraud pentagon model elements on fraudulent financial statements in government ministries and agencies in 2019-2021. The sample was selected based on the purposive sampling method so that 81 Ministries and Government Agencies were obtained with 243 observational data. Based on the panel data test, the results obtained show that rationalization has a significant impact on indications of fraud in financial statements. On the other hand, the factors of pressure, opportunity, competence, and arrogance cannot have a significant impact. The implementation of Good Corporate Governance is proven to moderate the effect of rationalization on the possibility of fraud in financial reports

The Effect of Financial Performance on The Value of Companies in The Banking Sector: The Role of Good Corporate Governance as a Moderation Variable

The purpose of this study is to obtain empirical evidence of the influence of profitability (Return On Assets and Return On Equity), BOPO, Credit Risk (NPL ratio) and the role of Good Corporate Governance as a moderating variable on the Value of Banking Companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling, the research samples obtained totaled 13 companies with a research period from 2017-2021 so that there were 65 units of analysis. The research design was quantitative descriptive. The analysis technique in this research is multiple linear regression analysis method with interaction test. The results showed that ROA has a significant positive effect, ROE has a significant negative effect on firm value. Meanwhile, BOPO, NPL and GCG have no effect on company value. GCG as a moderating variable moderates ROE on firm value however, it cannot moderate the effect of ROA, BOPO and NPL. The implication of this research is that companies must pay attention to profitability and those that can affect stock prices so that company value can increase.

The Role of Good Corporate Governance as a Moderating Variable in Relationship Between Solvency, Company Size, Liquidity and Stock Price

The purpose of this study is to see how liquidity, solvency, firm size, and corporate governance (GCG) affect consumer goods industrial sector businesses listed on the Indonesia Stock Exchange (IDX) from 2017 to 2022. This research employs multiple linear regression analysis with secondary data from the company's financial statements and annual reports. The current ratio, debt to equity, firm size, and corporate governance (GCG) are used as independent factors in this study, with stock prices as the dependent variable and corporate governance (GCG) as the moderating variable. According to the findings of this study, the Current Ratio (CR) and Debt to Equity Ratio (DER) have a partially negative and substantial influence on stock prices, and concurrently independent factors have a significant effect on stock prices using the previous year’s stock price as a control variable. Meanwhile, stock prices are unaffected by business size or GCG. And GCG, as a moderating variable, cannot increase the company’s size.

Pengaruh Corporate Governance Terhadap Green Banking Disclosure Index Di Perbankan Syariah Periode 2016-2019 Studi Kasus : Bank Mandiri Syariah, Bank Bni Syariah, Bank Bca Syariah, Bank Bri Syariah, Bank Mega Syariah Dan Bank Muamalat

Many parties have expressed concern about environmental sustainability in recent years, both on a national and international scale. Governments, regulators, companies and also people around the world understand the importance of being aware of environmental issues. As a business actor, the banking sector is a sector that has an implicit impact on the environment. The banking sector is one of the main sectors that provides financing for many industries and companies. Therefore, it is the responsibility of the banking sector to ensure that stakeholders who receive bank financing, in carrying out their business activities, do not have a negative or even damaging impact on the environment. In addition, the role of good corporate governance is critical to the performance of green banking itself. This study aims to see the effect of corporate governance on the disclosure of green banking in Islamic banking in Indonesia for the 2016-2019 period. The data used are secondary data by collecting information from bank annual reports and bank sustainability annual reports. Analysis method used common effect model. The results show that the number of boards, sharia superviory boards simultaneously give a significant influence on the GDBI.

Analisis Peran Good Corporate Governance (GCG) Dalam Peningkatan Company Business Progress dan Risk Management Pada Perbankan Syariah (Studi Kasus Pada Bank Sumut Syariah)

This research is about the role of good corporate governance in increasing company business progress and risk management. good corporate that is taken is the principle of transparency as a support for the occurrence of company business progress and risk management. The type of data in this study is qualitative data which the researcher feels is this type of data suitable for the research carried out with the intention of understanding the phenomenon of what is being studied. The data source collected is the secondary data source. The data collection method in this study uses documentation techniques, namely collecting data from existing documents. the results of the study, namely the principle of transparency in Good Corporate Governance is able to influence the progress of the company's business and risk management to improve the operational performance of Bank Sumut Syariah. Bank Sumut Syariah has a good application of the principle of transparency which then attracts shareholders and other interests that give rise to Company Business Progress or business progress at the company and of course the bank can see well the possibility of risks arising and minimizes risks to the company.

The Role of Good Corporate Governance and Financial Conditions in Encouraging Dividend Policy in Indonesian and Malaysian Companies

This study aims to examine and determine the effect of Good Corporate Governance that is independent commissioners, boards of commissioners and profitability on dividend policy in manufacturing sector companies listed on the Malaysia Stock Exchange and Indonesia Stock Exchange during the 2019 period. The number of samples taken was 45 companies in Malaysia and 67 companies in Indonesia using quantitative methods with secondary data collection. The data obtained is taken from the results of the company's financial statements contained on the official website of Bursa Malaysia and IDX. The data analysis technique used in this research is multiple linear regression analysis technique and analyzed by using an application to analyze data in the form of SPSS. The results of hypothesis testing in this study indicate that in companies in Malaysia, independent commissioners and profitability have a significant effect on dividend policy, while the board of commissioners has no significant effect on dividend policy, then in companies in Indonesia, independent commissioners have a significant effect on dividend policy. Dividend policy, while the board of commissioners and profitability have no significant effect on dividend policy.

Peran Mediasi Internal Fraud Terhadap Kinerja Perbankan

Purpose: This study aims to determine the direct effect of Good Corporate Governance (GCG) and Risk Management on banking performance, as well as to analyze fraud in mediating the relationship between Good Corporate Governance (GCG) and Risk Management in improving banking performance. Methodology/approach: The method used in this study is a quantitative method using path analysis. The number of samples in this study were 43 conventional banks and 10 Islamic banks. The total sample of 53 banks in the 2016-2020 period is 265 data. Findings: The results of the study show that Good Corporate Governance and Risk Management have an indirect effect on banking performance through fraud. Through this research, the role of GCG and risk management becomes important in improving performance, although not directly. Practical implications: The findings show that although GCG and risk management can improve performance, they have not been able to reduce fraud. So this should be considered properly by the company. Originality/value: The large number of studies on GCG and Risk Management on fraud and performance with inconsistent results indicates that this research can still be explored further. Therefore, this research will fill in the gaps in GCG and risk management research by making fraud a mediating variable.