Claim Missing Document
Check
Articles

Found 3 Documents
Search
Journal : Postgraduate Management Journal

PENGARUH UKURAN PEMERINTAH, UMUR PEMERINTAH DAN OPINI AUDIT TERHADAP AUDIT DELAY Satiman, Satiman; Ramdani, Edon; Suparmin, Suparmin
Postgraduate Management Journal Vol. 4 No. 1 (2024): Postgraduate Management Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/pmj.v4i1.809

Abstract

This study aims to analyze the effect of government size, government age, and audit opinion on audit delay. Data is downloaded through the official websites of BPK and DJPK. The population in this study are all provincial government entities in Indonesia for the period 2018 – 2022, totaling 34 provinces. In order to obtain a sample of 170 data. Sampling in this study used a purposive sampling technique. Namely sampling technique based on predetermined criteria. This type of research is descriptive with a quantitative approach. The analytical method used in this study is multiple linear regression analysis with the help of the eviews 9 program. The results of this study conclude that government size and government age have an effect on audit delay. Meanwhile, audit opinion has no effect on audit delay. And simultaneously government size, government age and audit opinion affect audit delay
PENGARUH GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN Satiman, Satiman; Ramayani, Suci
Postgraduate Management Journal Vol. 4 No. 2 (2025): Postgraduate Management Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/pmj.v4i2.893

Abstract

Penelitian ini bertujuan untuk menguji adanya pengaruh good corporate governance yang direpresentasikan dengan kepemilikan manajerial, corporate social responsibiliy yang direpresentasikan dengan standar pengukuran sesuai Surat Edaran Otoritas Jasa Keuangan Nomor 16/SEOJK.04/2021, struktur modal yang direpresentasikan dengan debt to equity ratio terhadap nilai perusahaan yang direpresentasikan dengan price to book value. Data sampel yang digunakan dalam penelitian ini sebanyak 8 perusahaan atau 40 data sampel yang diambil dengan menggunakan teknik purposive sampling dari perusahaan sektor properti dan real estate periode 2018-2022. Model regresi data panel yang terpilih adalah random effect model. Pengujian hipotesisnya ialah dengan menggunakan uji parsial dan uji simultan dengan menggunakan aplikasi E-Views 9. Berdasarkan hasil uji hipotesis menunjukkan bahwa good corporate governance yang direpresentasikan dengan kepemilikan manajerial berpengaruh terhadap nilai perusahaan yang direpresentasikan dengan price to book value, corporate social responsibility yang direpresenasikan dengan standar SEOJK tidak berpengaruh terhadap nilai perusahaan yang direpresentasikan dengan price to book value, dan struktur modal yang direpresentasikan dengan standar debt to equity ratio tidak berpengaruh terhadap nilai perusahaan yang direpresentasikan dengan price to book value. Secara simultan juga good corporate governance yang direpresentasikan dengan kepemilikan manajerial, corporate social responsibility yang direpresentasikan dengan standart pengukuran sesuai Surat Edaran Otoritas Jasa Keuangan Nomor 16/SEOJK.04/2021, dan struktur modal yang direpresentasikan dengan debt to equity ratio berpengaruh secara terhadap nilai perusahaan yang direpresentasikan dengan price to book value.
PENGARUH GOOD CORPORATE GOVERNANCE, CORCORATE SOCIAL RESPONSIBILITY, DAN KINRJA KEUANGAN TERHADAP NILAI PERUSAHAAN (Studi Pada Perusahaan Manufaktur Sektor Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2018-2022) Duha, Rinumawati; Satiman, Satiman
Postgraduate Management Journal Vol. 4 No. 2 (2025): Postgraduate Management Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/pmj.v4i2.906

Abstract

This research aims to find out and obtain empirical evidence regarding the influence of Good Corporate Governance, Corporate Social Responsibility and Financial Performance on Company Value in Food and Beverage Manufacturing Companies listed on the BEI in 2018 - 2022. The dependent variable in this research is Company Value, while the variable independent in this research are Good Corporate Governance, Corporate Social Responsibility, and Financial Performance. This research is quantitative in nature and uses associative methods and data comes from company annual reports for the period 2018 - 2022 with panel data regression analysis techniques. The research results in the form of the Good Corporate Governance variable with the Independent Commissioner proxy obtained a prob value of 0.3687 with a coefficient of 0.903491 which shows that Independent Commissioners do not have a significant effect on Company Value. The Good Corporate Governance variable, which is proxied by Institutional Ownership, obtained a prob value of 0.2144 with a coefficient of -3.481297, indicating that Institutional Ownership has no significant effect on Company Value. The Corporate Social Responsibility variable obtained a prob value of 0.2831 with a coefficient of -0.411141 indicating that Corporate Social Responsibility has no significant effect on Company Value. The Financial Performance variable obtained a prob value of 0.0000 with a coefficient of 4.315947 with a positive sign, indicating that financial performance has a significant positive effect on company value.