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All Journal Media Riset Akuntansi Auditing & Informasi Media Akuntansi Perpajakan
Mulyadi Mulyadi
Universitas Bhayangkara Jakarta Raya
Economics, Econometrics & Finance Social Sciences

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PENGARUH KEPEMIMPINAN ETIS DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN BUMN DI INDONESIA Mulyadi Mulyadi
Media Riset Akuntansi, Auditing & Informasi Vol. 21 No. 1 (2021): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (483.8 KB) | DOI: 10.25105/mraai.v21i1.9172

Abstract

The purposed of this study to examined the influence of ethical leadership on the performance of SOEs in Indonesia, either directly or via a variable good corporate governance practices as a mediating variable. This study using both of primary data, ethical leadership variable and secondary data, good corporate governance index and performance of SOEs. SOEs performance are extracted from two type, first the company's health and assessment criteria for performance excellence. Both of these performance measures has been assesed both of by internal assessment and also the SOE and independent parties.This research used data of 63 state-owned enterprises with such criteria. Primary data such as ethical leadership data, obtained from the Vice President, Senior Vice President of 63 SOEs. SOEs data obtained from internal asesment and by independen party. Results of the study revealed that ethical leadership significant effect on organizational performance. Ethical leadership directly positive significant effect on organizational performance, while good corporate governance can not be a mediating variable. This study also proved significant influence ethical leadership positively to good corporate governance. Other findings, good corporate governance positively affects organizational performance. Ethical leadership a more direct impact on organizational performance compared to the indirect influence through the mediating variables of good corporate governance. The findings reveal the higher index of corporate governance and ethical leadership, the higher the performance of the organization.
Pengaruh Corporate Social Responsibility dan Financial Stability Terhadap Kinerja Perusahaan yang Dimoderasi oleh Agresivitas Pajak Mulyadi Mulyadi
Media Akuntansi Perpajakan Vol 6, No 1 (2021): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v6i1.5008

Abstract

This study aims to analyze the effect of corporate social responsibility and financial stability on company performance with tax aggressiveness as a moderating variable. The independent variables are corporate social responsibility and financial stability. The dependent variable is the company's performance and tax aggressiveness as a moderating variable. The research data was collected from the publication of the annual financial statements of manufacturing companies in the industrial sub-sector that have been listed on the IDX. Samples were selected according to the sample selection criteria. The sample selection used for this research is purposive sampling method. This method performs sample selection to focus on a particular goal. The period of the financial statements studied is 2015-2019. The results of this study indicate that financial stability and tax aggressiveness have a significant impact on company performance. Tax aggressiveness is able to moderate the effect of financial stability on company performance. Meanwhile, corporate social responsibility does not affect the company's performance.Keywords: company performance, financial stability, tax aggressiveness, corporate social responsibility
Co-Authors Atiek Sri Purwati Edy Pamungkas