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All Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business Global Financial Accounting Journal Indonesian Journal of Economics and Management Jurnal Keuangan dan Bisnis
Juliani, Meily
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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The Performance of Manufacturing Companies in Indonesia is Reviewed From The Characteristics of The Board of Directors, Audit Committee and Ownership Yanto, Wedi; Juliani, Meily; Candra, Rudi
Global Financial Accounting Journal Vol. 7 No. 2 (2023)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v7i2.8606

Abstract

Purpose - This research aims to prove the influence of the characteristics of the board of directors, audit committee, and ownership on the performance of manufacturing companies in Indonesia. Research Method - Manufacturing companies that are registered on the IDX are used as objects in this research using a purposive sampling method and were obtained from 124 manufacturing companies in 2018-2022. Testing and analysis used Eviews 12 and IBM SPSS Statistics 25 software. Findings - The results of this study are ownership concentration which has a significant positive effect and independent audit committee, independent board of directors have a significant negative effect on company performance. The results of this research are that ownership concentration has a significant positive effect on company performance. Independent audit committees and independent boards of directors have a significant negative effect on company performance. Meanwhile, other variables do not have a significant effect on company performance. Implication - GCG can help companies create effective policies. It also can help companies build the trust of stakeholders and shareholders.
Dividend Policy on Non-Financial Sector: The Impact of Ownership Structure with Moderating Growth Opportunity Juliani, Meily; Candra, Rudi; Valentine, Vivy
Indonesian Journal of Economics and Management Vol. 4 No. 1 (2023): Indonesian Journal of Economics and Management (November 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v4i1.5457

Abstract

In this study, the collected data using a quantitative method of the annual reports on non-financial companies Indonesia Stock Exchange (IDX) that distribute dividends in 5 years, namely 2018-2022. This study aims to determine the impact of dividend policy on ownership structure with moderating growth opportunities. The specific ownership structures in this study are institutional ownership, state ownership, family ownership, and foreign ownership. The testing method in this study is the panel regression method, with the best model testing in this analysis being FEM. The results of this test show that only family ownership and return on assets significantly impact dividend policy. This result means that the distribution of dividends received is also higher, along with increasing family ownership and ROA. This research will provide an overview to potential investors in choosing a company as a consideration for investment implementation.
The Influence Of The Board Of Commissioners, Audit Committee, and Ownership On The Performance Of Non-Financial Companies in Indonesia Juliani, Meily; Emilio, Joben; Candra, Rudi
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 8 No 2 (2023): December 2023
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.sar.2023.8.2.10517

Abstract

The researcher's investigation centers on the influence of the board of commissioners, audit committee, and ownership on the performance of non-financial companies in Indonesia listed on the Indonesia Stock Exchange (IDX) as the object of research for the period 2018 to 2022. The selection of samples involved 366 data samples using the purposive sampling technique, so 1,830 sample data units were obtained during the five-year research period. Derived from the outcomes of the logistic regression examination conducted with the Eviews 12 application, the results obtained are that the variables of the independent board of commissioners and independent audit committee have a significant adverse effect on the company's performance. Meanwhile, the variable size of the audit committee and committee meetings significantly influence company performance. The remaining variables, such as the size of the board of commissioners, board of commissioners meetings, family ownership, concentration of ownership, and managerial ownership, do not affect the company's performance.
TATA KELOLA PERUSAHAAN DAN KECURANGAN PELAPORAN KEUANGAN: STUDI KASUS INDUSTRI BARANG KONSUMEN DI BEI Candra, Rudi; Juliani, Meily; Handayani, Wiwin
Jurnal Keuangan dan Bisnis Vol. 22 No. 1 (2024): Jurnal Keuangan Dan Bisnis Volume 22 Nomor 1 Maret 2024
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jkb.v22i1.1136

Abstract

This research aims to investigate the impact of corporate governance on financial reporting fraud in the consumer goods industry listed on the Indonesia Stock Exchange (IDX). The corporate governance variables considered include board independence, the presence of a remuneration committee, CEO financial expertise, the presence of a financially literate board, board effort coverage, and managerial ownership. The research sample consists of 69 companies in this industry during the period 2018-2022. The data analysis method used is panel regression. The results of panel regression tests using Eviews 12 and IBM SPSS Statistics 25 show that the presence of a remuneration committee has a significant positive impact on reducing financial reporting fraud. However, the board independence variable does not have a significant effect on financial reporting fraud. Similarly, other variables such as CEO financial expertise, board financial expertise, board effort coverage, and managerial ownership also do not have a significant influence. The implications of these findings are discussed in the context of improving corporate governance practices to mitigate the risk of financial reporting fraud.
Co-Authors Candra, Rudi Emilio, Joben Handayani, Wiwin Jennica Valentine, Vivy Yanto, Wedi