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All Journal Diponegoro Journal of Accounting Jurnal Proaksi
Ika Pratiwi
Jurusan Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro
Economics, Econometrics & Finance Education

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ANALISIS PENGARUH SENSITIVITAS POLITIK TERHADAP BIAYA POLITIK (Studi Empiris pada Penyedia Barang/Jasa yang Terdaftar di Bursa Efek Indonesia) Ika Pratiwi; Aditya Septiani
Diponegoro Journal of Accounting Volume 4, Nomor 2, Tahun 2015
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.623 KB)

Abstract

The aim of this research is to examine the influence of political sensitivity that is reviewed with the high visibility and the importance of contracts  to the firm. Firm size, profitability, leverage, capital intensity, inventory intensity used as control variable. The population in this study consists of all listed  firm  in  Indonesia  Stock  Exchange  in  year  2013.  Sampling  method  used  is  purposive sampling. Company criteria used is listed company in BEI 2013 for all industrial sectors except the agriculture sector and the financial sector. A company that only sampled must have a government contract in 2013 and value of the income before tax was positive in 2013. Total data of this study is 90  data.  There  are  not    samples  that  include  outlier  should  be  excluded  from  samples  of observation. Simple regression used to be analysis technique. The empirical result of this study show that political sensitivity review by the high visibility have positively significant influenced on political cost. While the political sensitivity that is reviewed by the importance of the contract did not show significant results.
MEKANISME TATA KELOLA PERUSAHAAN, PERSAINGAN PASAR PRODUK DAN KINERJA PERUSAHAAN Ika Pratiwi; Retno Dwi Irianto
Jurnal Proaksi Vol 8 No 1 (2021): Januari - Juni
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v8i1.1803

Abstract

The board of directors represents the interests of shareholders and monitors management on a wide range of agency matters. Board independence remains an important aspect of board monitoring among regulators worldwide. Several theoretical studies investigate the effect of corporate governance and some effects of competition on firm performance but the aim of this study is to examine the effect of corporate governance mechanisms on firm performance and to examine the effect of interaction between corporate governance mechanisms and product market competition on firm performance. The population in this study are all companies listed on the Indonesia Stock Exchange in 2017-2019. The variables of corporate governance mechanisms used in this study are independent commissioners and managerial ownership and product market competition as moderating variables. The sampling method in this study was purposive sampling. The company criteria used are companies listed on the IDX in 2017-2019 except for the financial sector. There are 711 data that fall into the criteria. Multiple regression analysis and moderate regression analysis (MRA) were used as analysis techniques. The results showed that independent commissioners had no effect on company performance, while managerial ownership had a positive effect on company performance. The results of the interaction effect of corporate governance mechanisms and product market competition on company performance indicate that product market competition has a significant positive effect on the relationship between independent commissioners and company performance. Product market competition has a significant positive effect on the relationship between managerial ownership and company performance on company performance. Keywords: Firm Performance, Independent Commissioner, Managerial Ownership, Product Market Competition
Co-Authors Aditya Septiani Retno Dwi Irianto