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Good Corporate Governance dan Operasional Perusahaan terhadap Kinerja Perusahaan Aulia Claraning Sukmawati; Oriza Herlina Amalia; Yuli Indri Sari
Jurnal Inovasi Bisnis dan Kewirausahaan Vol 3 No 3 (2021): Business Innovation and Entrepreneurship Journal (August)
Publisher : Entrepreneurship Faculty, Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (370.036 KB) | DOI: 10.35899/biej.v3i3.314

Abstract

Abstract- This study aims to determine whether the components of good corporate governance, company operations and type of company ownership affect the firm's in companies listed on the Indonesia Stock Exchange. The population in this study are all companies listed as non-financial companies on the Indonesia Stock Exchange for the 2010-2019 period. The research sample was obtained by purposive sampling method, where there were 87 non-financial companies that met the sample criteria. This research was conducted using regression analysis, namely ordinary least squares (OLS), which aims to determine the influence of the independent variable on the dependent variable. The results showed that the frequency of board meetings 1 had a significant negative effect as indicated by the result that the number of "medium" meetings was smaller than the number of "slight" meetings. While the frequency of meeting 2, board size, sales growth, total asset turnover have positive significant effect on firm performance and the attendance of board members, leverage, firm size, firm age and type of company ownership consistently have no effect on firm performance. Abstrak- Penelitian ini bertujuan untuk mengetahui apakah komponen good corporate goverance, operasional perusahaan dan tipe kepemilikan perusahaan berpengaruh terhadap kinerja perusahaan pada perusahaan yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaan yang terdaftar sebagai perusahaan non keuangan di Bursa Efek Indonesia periode 2010-2019. Metode penentuan sampel menggunakan purposive sampling, dimana terdapat 87 perusahaan yang memenuhi kriteria sampel. Penelitian ini dilakukan dengan menggunakan analisis regresi yaitu ordinary least square (OLS), yang bertujuan untuk mengetahui pengaruh variabel independen terhadap variabel dependen. Hasil penelitian menunjukkan bahwa frekuensi rapat dewan 1 berpengaruh negatif signifikan yang ditunjukkan dengan hasil bahwa jumlah rapat “sedang” lebih kecil daripada jumlah rapat “sedikit”. Sedangkan frekuensi rapat 2, ukuran dewan, pertumbuhan penjualan, dan total perputaran aktiva berpengaruh positif signifikan terhadap kinerja perusahaan. Serta kehadiran anggota dewan, leverge, ukuran perusahaan, umur perusahaan dan tipe kepemilikan perusahaan tidak berpengaruh terhadap kinerja perusahaan.
Good Corporate Governance on Earnings Management Aulia Claraning Sukmawati
YUME : Journal of Management Vol 4, No 3 (2021)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v4i3.1186

Abstract

This study aims to analyze the effect of corporate governance, company performance, and firm characteristics on earning management. The data used in the research are secondary data, namely financial statements of non financial companies listed on Indonesian Stock Exchange in period 2010-2018 with a total sampel of 116 companies. Corporate governance is proxied by managerial ownership, institusional ownership, ownership concentration, board size, and board activity. Company performance is proxied by leverage risk and sales growth. And firm characteristics as a control variable proxied by age, and size. This study analyzed using linier regression analysis that is ordinary least square (OLS). The result of the study indicate that institusional ownership, ownership concentration, and size has a negatif significant effect on earning management. Then board size and age variable has a positive significant effect on earning management. And then managerial ownership, board activity, leverage risk, and sales growth has no significant effect on earning management.