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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Kinerja Jurnal REKOMEN (Riset Ekonomi Manajemen) Journal Governance Society
Utami, Devi Wahyu
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Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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TATA KELOLA DAN KINERJA KEUANGAN BADAN USAHA MILIK NEGARA (BUMN) GO PUBLIC PERIODE 2014-2018 Pradito, Andika Dwi; Giovanni, Axel; Utami, Devi Wahyu
Nominal: Barometer Riset Akuntansi dan Manajemen Vol 10, No 1 (2021): Nominal April 2021
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v10i1.32792

Abstract

Abstrak: Tata Kelola Dan Kinerja Keuangan Badan Usaha Milik Negara (BUMN) Go Public Periode 2014-2018. Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh tata kelola perusahaan terhadap kinerja keuangan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2014-2018. Sampel penelitian yang memenuhi kriteria berjumlah 12 Badan Usaha Milik Negara (BUMN). Alat analisis yang digunakan adalah regresi linear. Hasil penelitian memberikan bukti mengenai urgensi komite audit dalam tata kelola perusahaan. Penelitian ini juga menunjukan bahwa board size, board independence serta kepemilikan pemerintah tidak memiliki peran dalam menjelaskan variabilitas kinerja keuangan Badan Usaha Milik Negara (BUMN).Kata kunci: Badan Usaha Milik Negara (BUMN), kinerja keuangan, tata kelola perusahaanAbstract: Governance and Financial Performance of State-Owned Enterprises (SOEs) Go Public Period 2014-2018. This study aims to provide empirical evidence regarding the effect of corporate governance on the financial performance of State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) during the 2014-2018 period. Research samples that met the criteria totaled 12 State-Owned Enterprises (BUMN). The analytical tool used is linear regression. The results of the study provide evidence of the urgency of the audit committee in corporate governance. This study also shows that board size, board independence, and government ownership do not have a role in explaining the variability in the financial performance of SOEs.Keywords: corporate governance, financial performance, state-owned enterprises (SOEs)
The Role of Financial Ratios on the Financial Distress Prediction Utami, Devi Wahyu; Atmaja, Hanung Eka; Hirawati, Heni
KINERJA Vol 25, No 2 (2021): KINERJA
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v25i2.4661

Abstract

Predictions of financial distress has a central role for the company's going concern aspects. This research aims to empirically prove the role of profitability, leverage and liquidity in financial distress. The research population comprised all companies incorporated in the agricultural sector as well as basic industry and chemical sectors. The research sample obtained as many as 380 observations through the purposive sampling method. This study uses logistic regression analysis. This study provides evidence of significant role between profitability and liquidity on financial distress condition in the agricultural sector as well as the basic industry and chemical sectors. In the basic industry and chemical sectors, leverage has a significant role on financial distress condition.
The Role of Board Gender Diversity, Age Diversity, and Foreign Experience on CSR Utami, Devi Wahyu; Doddy Setiawan
Jurnal Riset Ekonomi Manajemen (REKOMEN) Vol. 7 No. 2 (2024): REKOMEN (Riset Ekonomi dan Manajemen)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rekomen.v7i2.1535

Abstract

This research aims to provide empirical evidence regarding the role of board gender diversity, age diversity and foreign experience on corporate social responsibility (CSR). This research was conducted on property and real estate sector companies listed on the Indonesia Stock Exchange 2018-2022. The research sample obtained 210 observations taken through purposive sampling. Data analysis was carried out using regression analysis with Stata software. The research results prove that board gender diversity has a negative influence on CSR, age diversity has a positive influence on CSR and foreign experience has an influence on CSR.
Firm Performance and Financial Distress: The Moderation Role of Board Gender Diversity Utami, Devi Wahyu; Salsabila, Salma Ila; Widodo, Bagus Wahyu
Journal Governance Society Vol. 1 No. 1 (2024): August, 2024
Publisher : CV. Austronesia Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69812/jgs.v1i1.41

Abstract

This study contributes to the understanding of financial distress by examining the role of gender diversity on corporate boards as a moderating variable in the relationship between company performance and financial distress. Focusing on the property and real estate sector, the research utilized a sample of 120 observations collected through purposive sampling techniques. The analysis was conducted using regression techniques to assess the impact of board gender diversity while controlling for company performance. Findings reveal that neither company performance nor board gender diversity alone has a significant relationship with financial distress. However, the study highlights the importance of board gender diversity as a moderating factor, suggesting that the composition of the board can influence the dynamics between a company's performance and its susceptibility to financial distress. The practical implications of this research are particularly relevant for companies in the property and real estate sector, as it underscores the need for balanced gender representation on boards. It suggests that shareholders should take care when selecting new board members, ensuring a well-rounded mix of male and female directors. This diversity is valuable because it brings together different perspectives, experiences, and expertise that can enhance decision-making processes, potentially leading to better management of financial risks and overall company performance. Ultimately, this study advocates for a more inclusive approach to corporate governance that recognizes the benefits of gender diversity in the boardroom.
Co-Authors Anak Agung Istri Sri Wiadnyani Axel Giovanni Doddy Setiawan Hanung Eka Atmaja Pradito, Andika Dwi Salsabila, Salma Ila Widodo, Bagus Wahyu