Marisha Khanida - Academia.edu (original) (raw)
Uploads
Papers by Marisha Khanida
Advances in Economics, Business and Management Research, 2021
Developments in the financial sector in Indonesia, especially changes in the banking structure in... more Developments in the financial sector in Indonesia, especially changes in the banking structure in Indonesia, are expected to provide positive changes for national finance. The existence of a corporate governance system can be an appropriate reference to be changed in a positive direction. Corporate governance that can be approved for increasing company value so that it attracts investors to invest. Corporate governance that is proxied by the board of directors, independent commissioners, managerial ownership, institutional ownership, audit board and audit quality on the value of the company proxied by Tobin's Q. The population of this study is the banking companies that were questioned on the Indonesia Stock Exchange in the 2015-2018 period.. The sample consisted of 17 companies selected by purposive sampling technique. Data analysis uses descriptive analysis and multiple linear regression. The results showed the partial board of directors (0.564), independent commissioners (0.487), managerial ownership (0.487), audit board (0.153) and audit quality (0.780) were not significant to the firm's value (> 0.05) institutionally had a significant positive effect on the value company (0.042 <0.05). Simultaneously all of these variables do not oppose the value of the company with an F test value of 0.251> 0.05. Intended for companies to be more optimal in implementing GCG implementation not only discourse but actually implemented in order to get the company's long-term benefits.
Perusahaan menganggap penting pelaporan keuangan bagi pemakai utama yaitu investor dan kreditor. ... more Perusahaan menganggap penting pelaporan keuangan bagi pemakai utama yaitu investor dan kreditor. Dalam pelaporan keuangan ada peraturan yang mengaturnya agar tepat waktu. Ketepatan waktu akan memberikan dampak penting pada pengambilan keputusan pengguna laporan keuangan. Namun banyak dijumpai perusahaan dalam penyampaian pelaporan keuangan mengalami keterlambatan. Penelitian ini menggunakan desain penelitian kausal. Penelitian ini bertujuan untuk mengetahui adanya pengaruh dari variabel (x) diantaranya : Kepemilikan Publik, Profitabilitas, Ukuran Perusahaan, dan Opini Audit terhadap Ketepatan Waktu Pelaporan Keuangan (Y). Metode penelitian ini adalah statistik deskriptif dengan pendekatan kuantitatif. Data yang digunakan yaitu data sekunder. Pengujian hipotesis yang digunakan yaitu regresi logistik biner. Variabel terikatnya berupa dummy yaitu terdiri dari kategori 0 dan 1 . Penelitian menunjukkan variabel opini audit dan kepemilikan publik signifikan sangatlah berpengaruh terhadap...
World Academy of Science, Engineering and Technology, International Journal of Geotechnical and Geological Engineering, Jan 17, 2019
Advances in Economics, Business and Management Research, 2021
Developments in the financial sector in Indonesia, especially changes in the banking structure in... more Developments in the financial sector in Indonesia, especially changes in the banking structure in Indonesia, are expected to provide positive changes for national finance. The existence of a corporate governance system can be an appropriate reference to be changed in a positive direction. Corporate governance that can be approved for increasing company value so that it attracts investors to invest. Corporate governance that is proxied by the board of directors, independent commissioners, managerial ownership, institutional ownership, audit board and audit quality on the value of the company proxied by Tobin's Q. The population of this study is the banking companies that were questioned on the Indonesia Stock Exchange in the 2015-2018 period.. The sample consisted of 17 companies selected by purposive sampling technique. Data analysis uses descriptive analysis and multiple linear regression. The results showed the partial board of directors (0.564), independent commissioners (0.487), managerial ownership (0.487), audit board (0.153) and audit quality (0.780) were not significant to the firm's value (> 0.05) institutionally had a significant positive effect on the value company (0.042 <0.05). Simultaneously all of these variables do not oppose the value of the company with an F test value of 0.251> 0.05. Intended for companies to be more optimal in implementing GCG implementation not only discourse but actually implemented in order to get the company's long-term benefits.
Perusahaan menganggap penting pelaporan keuangan bagi pemakai utama yaitu investor dan kreditor. ... more Perusahaan menganggap penting pelaporan keuangan bagi pemakai utama yaitu investor dan kreditor. Dalam pelaporan keuangan ada peraturan yang mengaturnya agar tepat waktu. Ketepatan waktu akan memberikan dampak penting pada pengambilan keputusan pengguna laporan keuangan. Namun banyak dijumpai perusahaan dalam penyampaian pelaporan keuangan mengalami keterlambatan. Penelitian ini menggunakan desain penelitian kausal. Penelitian ini bertujuan untuk mengetahui adanya pengaruh dari variabel (x) diantaranya : Kepemilikan Publik, Profitabilitas, Ukuran Perusahaan, dan Opini Audit terhadap Ketepatan Waktu Pelaporan Keuangan (Y). Metode penelitian ini adalah statistik deskriptif dengan pendekatan kuantitatif. Data yang digunakan yaitu data sekunder. Pengujian hipotesis yang digunakan yaitu regresi logistik biner. Variabel terikatnya berupa dummy yaitu terdiri dari kategori 0 dan 1 . Penelitian menunjukkan variabel opini audit dan kepemilikan publik signifikan sangatlah berpengaruh terhadap...
World Academy of Science, Engineering and Technology, International Journal of Geotechnical and Geological Engineering, Jan 17, 2019