Good Corporate Governance, Komposisi Kepemilikan Saham Pemodal Asing Dan Profitabilitas (original) (raw)

The Influences of Corporate Governance Mechanism towards Company’s Financial Performance

Audit Financiar, 2019

The aim of this study is to find out whether the board of commissioners, board of independent commissioners, audit committee, managerial ownership, institutional ownership, or auditor type has an influence on company's financial performance. The method used is double regression analysis. The studied population is involving real estate companies which are registered in BEI (Indonesian Stock Exchange). Then, the sample itself is purposive sampling and the data type used is financial report data. The result shows that the board of commissioners and institutional ownership has significant positive influence toward financial performance; meanwhile, board of independent commissioners, audit committee, managerial ownership, and auditor type has no significant influence on financial performance.

Corporate governance mechanism and profitability

International Journal of Research in Business and Social Science (2147- 4478)

This study aims to examine the effect of corporate governance mechanisms on the percentage of profits in manufacturing companies. The population in this study is manufacturing companies in the industrial & chemical sector, which are listed on the Indonesia Stock Exchange (IDX) during the 2017-2019 period. The samples were selected using the purposive sampling method and resulted in 34 manufacturing companies in the industrial and chemical sectors. Data were taken from the Indonesia Stock Exchange for the 2017-2019 period. The independent variable in this study is corporate governance with a focus on the board of commissioners and the audit committee, while the dependent variable is the effect of profit percentage on manufacturing companies. This study used simple linear regression analysis. From the regression analysis in this study, the two corporate governance proxies which include the board of commissioners and the audit committee have a significant positive effect on company pro...

Influence Of Corporate Governance On Financial Performance Of Companies

Jurnal Akuntansi

The main objective of this study is to determine the effect of the proportion of independent commissioners, audit committees, directors' remuneration, institutional ownership, public ownership and foreign ownership on the company's financial performance. The number of research samples is 248 observations. The analytical method used is the Partial Least Square (PLS) method. The results showed that the variables of the proportion of independent commissioners, directors' remuneration and foreign ownership had a positive effect on financial performance, while the audit committee, institutional ownership and public ownership had no effect on the company's financial performance.

Pengaruh Karakteristik Perusahaan Dan Corporate Governance Terhadap Pemilihan Akuntansi Konservatif

2014

Tujuan penelitian ini adalah untuk menguji secara empiris pengaruh karakteristik perusahaan dan corporate governance terhadap pemilihan akuntansi konservatif. Pengujian dilakukandengan regresi logistik karena pemilihan akuntansi konservatisme sebagai variabel dependen berupa variabel dummy yang dikategorikan, pengukurannya menggunakan metode sesuai dengan kebijakan fiscal untuk penilaian persediaan, estimasi masa manfaat, dan metode penyusutan aktiva tetap. Penelitian ini memperoleh hasil bahwa karakteristik perusahaan yakni ukuran perusahaan yang diproksikan dengan total aset tidak berpengaruh terhadap pemilihan akuntansi konservatif, leverage yang diproksikan dengan debt to equity ratio berpengaruh negatif signifikan dan pertumbuhan penjualan juga berpengaruh negatif namun tidak signifikan terhadap pemilihan akuntansi konservatif. Corporate governance yang diproksikan dengan jumlah dewan direktur berpengaruh negatif signifikan terhadap pemilihan akuntansi konservatif, sedangkan ju...

The Influence of Independent Commissioner, Audit Committee, and Institutional Ownership on Stock Price and Its Impact on Profitability (Study at LQ45 Companies Listed on Indonesia Stock Exchange)

2018

This study aims to determine the effect of independent commissioners, audit committees and institutional ownership of stock prices and their impact on profitability. The research population is all LQ45 companies listed in Indonesia Stock Exchange year 2013-2016, the sample of the company is 144 units of analysis. Sources and techniques of data collection using secondary data is financial statements. The method of analysis used is multiple linear regression with path analysis. The results show that independent commissioners, audit committees and institutional ownership simultaneously and partially influence stock prices. Independent commissioners, audit committees, institutional ownership and stock prices simultaneously and partially influence profitability. Partial stock prices mediate independent commissioners, audit committees and institutional ownership of profitability.

Good Corporate Governance, Risiko Bisnis Dan Kinerja Keuangan Terhadap Nilai Perusahaan

Jurnal Analisis Bisnis Ekonomi, 2018

The objectives of this study are to analyze the influence of Good Corporate Governance (GCG), business risk and financial performance on firm value. Secondary data were obtained from 45 Companies listed in Indonesia Stock Exchange during period 2014,2015 and 2016. Other data were obtained from various sources such as journals, books and other related publications. Using a convenience sampling technique, total sample of 101 data from 34 companies were obtained. Structural Equation Modeling (SEM) analysis technique is used. The results show that Good Corporate Governance has no significant effect on financial performance and business risk had significant effect on financial performance. Further, it is found that Good Corporate Governance has no effect on firm value and financial performance has positive and significant effect on firm value. Good Corporate Governance has no effect on firm value means that indicator variable used in this study such as executive incentive, size of director and proportion of independent board has no positive signal for investor to increase company share value. This study is expected to give contribution to Good Corporate Governance implementation in Indonesia.

Pengaruh penerapan Good Corporate Governance dan Struktur Kepemilikan terhadap Kinerja Keuangan perusahaan manufaktur subsektor Food and Beverage

International Journal of Digital Entrepreneurship and Business

Penelitian ini bertujuan untuk menganalisis pengaruh Good Corporate Governance (CGG) terhadap kinerja keuangan. GCG diproksikan dengan dewan komisaris independen, komite audit, kepemilikan manajerial, dan kepemilikan institusional. Penelitian ini menggunakan explanatory research dengan metode kuantitatif. Sampel penelitian yang dipilih adalah industri makanan dan minuman dengan menggunakan metode purposive sampling. Data sekunder berasal dari Bursa Efek Indonesia, antara lain berasal dari laporan keuangan dan laporan tahunan. Populasi perusahaan adalah perusahaan yang bergerak dalam bidang makanan dan minuman yang terdaftar di Bursa Efek Indonesia dari tahun 2016 hingga 2019. Jumlah sampel yang terpilih adalah sebanyak 14 perusahaan selama empat tahun. Kami menggunakan analisis regresi multivariat untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa dewan komisaris independen, komite audit, kepemilikan manajerial, dan kepemilikan institusional dapat mempengaruhi ROA positif. ...

Independent Comisioners As A Good Corporate Governance Mechanisme To Increase Coporate Performance

Proceedings of the International Conference on Economics and Banking 2015, 2015

This study aims to determine the effect of independent commissioner in the composition of the board of commissioner on corporate performance that measured by return on assets. The research object are Islamic banks that listed on the Indonesia Stock Exchange (BEI). In examining the effect of the composition of the independent commissioner to the ROA, the author uses panel data regression test, the process using EViews7 program. We use panel data regression because the data is a cross section and also time series. Panel data regression test results indicate that there is a negative and significant impact on the composition of the board of commissioners to the ROA, indicated by coefficient β:-3.8692 and 0.0000 probabilities. The results of the test can be concluded that the more independent board in the board of commissioners in the company, it will decrease ROA. theseconditions reinforces the opinion that the implementation of the Good Corporate Governance in Indonesia is not maximized.

The Role of Internal Audit in Good Corporate Governance Implementation at Politeknik Negeri Batam

Journal article, 2021

Politeknik Negeri Batam adalah satu-satunya Perguruan Tinggi Negeri Vokasi di daerah perdagangan bebas Batam, Bintan, dan Karimun di Provinsi Kepulauan Riau, yang harus menerapkan Good Corporate Governance mengikuti mengikuti prinsip dan pedoman yang ditetapkan oleh Komite Nasional Kebijakan Governance (KNKG). Audit internal adalah salah satu elemen dalam Good Corporate Governance dan memiliki peran dalam mengawasi implementasi manajemen dan mengawasi praktik apa pun yang dilakukan oleh institusi. Penerapan Good Corporate Governance di Politeknik Negeri Batam harus mengikuti mengikuti pedoman Good Corporate Governance oleh KNKG. Oleh karena itu, penelitian ini bertujuan untuk menjelaskan implementasi Good Corporate Governance di Politeknik Negeri Batam dan untuk mengetahui peran audit internal untuk mewujudkan implementasi prinsip-prinsip Good Corporate Governance. Jenis penelitian ini adalah deskriptif kualitatif yang mana data dikumpulkan dari hasil observasi, wawancara, dan dokumentasi. Hasil dari penelitian ini adalah Politeknik Negeri Batam telah menerapkan Good Corporate Governance sesuai dengan aturan yang berlaku. Selanjutnya, audit internal berperan dalam mewujudkan implementasi Good Corporate Governance di Politeknik Negeri Batam.

Pengaruh Mekanisme Corporate Governance Danprofitabilitas Terhadap Konservatisme Akuntansi Diperusahaan Manufaktur Yang Terdaftar Dibursa Efekindonesia

2017

Penelitian ini bertujuan untuk mendapatkan bukti empiris tentang pengaruh variabel kepemilikan manajerial, komisaris independen , dan profitabilitas (eps). Penelitian ini menggunakan 36 sampel di dokumentasikan dari laporan keuangan tahunan di perusahaan manufaktur di sector barang konsumsi yang terdaftar di Bursa Efek Indonesia (IDX) pada tahun 2013-2015. Uji Hipotesis menggunakan Analisis regresi linier berganda. Hasilnya membuktikan bahwa variabel kepemilikan manajerial, komisaris independen , dan earning per share menyatakan bahwa tidak ada yang berpengaruh signifikan terhadap konservatisme akuntansi