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All Journal AKUNTABILITAS Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Ilmu dan Riset Akuntansi Proceeding of World Conference Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi
Hermanto, Suwardi Bambang
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Mathematics Medicine & Pharmacology

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Mekanisme Corporate Governance Terhadap Nilai Perusahaan Dengan Enterprise Risk Management Sebagai Variabel Intervening J Jamaluddin; Suwardi Bambang Hermanto; F Fidiana
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 23, No 1 (2020)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v23i1.185

Abstract

Abstract. This study aims to examine the effect of corporate governance mechanism on firm value with enterprise risk management as an intervening variable on financial companies listed on the Indonesia Stock Exchange (IDX). Sample selection using purposive sampling. This study uses multiple regression analysis and simple regression to test the mediational relationship of ERM. The results of this study indicate that there is a significant influence between corporate governance mechanisms (institutional ownership, independent commissioner, and audit committee) with the firm value. But not significant in managerial ownership. The results of this study also indicate that there is a significant influence between corporate governance mechanisms (managerial ownership, independent commissioner, and audit committee) with the ERM. But it is not significant in institutional ownership. This study provides evidence that ERM mediating the effect of corporate governance mechanisms on firm value.Keyword : corporate governance mechanism, firm value, enterprise risk management. Abstrak. Penelitian ini bertujuan menguji pengaruh mekanisme corporate governance terhadap nilai perusahaan dengan enterprise risk management sebagai variabel intervening pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan analisis regresi berganda dan regresi sederhana untuk menguji hubungan mediasional ERM. Deteksi mediasi menggunakan mediasi sederhana dengan cara pengujian causal steps. Teknik pemilihan sampel menggunakan purposive sampling. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh signifikan antara mekanisme corporate governance (kepemilikan institusional, komisaris independen, dan komite audit) dengan nilai perusahaan. Namun tidak signifikan dalam kepemilikan manajerial. Hasil penelitian ini juga menunjukkan bahwa terdapatpengaruh signifikan antara mekanisme corporate governance (kepemilikan manajerial, komisaris independen, dan komite audit) dengan enterprise risk management. Namun tidak signifikan dalam kepemilikan institusional. Penelitian ini memberikan bukti bahwa ERM memediasi pengaruh mekanisme corporate governance terhadap nilai perusahaan.Kata kunci: Mekanisme corporate governance, nilai perusahaan, enterprise risk management.
Pengaruh Akuntabilitas, Gaya Kepemimpinan, Kompetensi dan di Mediasi Motivasi Terhadap Kinerja Organisasi Isma Arum Wardiana; Suwardi Bambang Hermanto
Akuntabilitas Vol 12, No 1 (2019)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (582.051 KB) | DOI: 10.15408/akt.v12i1.12657

Abstract

This research aimed to find out the effect of accountability, leadership style, competency and motivation on the organization performance, especially in government organization, Sidoarjo. The data collection thecnique used simple random sampling. Furthermore, there were 111 respondents as sample in 34 village area, Sidoarjo. Moreover, the data analysis thecnique used PLS (Partial Least Square. The research result concluded the transformasional leadership style had positive effect on the performance and motivation of managerial porformance. Furthermore, the managerial ownership had positive effect on the motivation managerial work. Furthermore, this research had correlated with the government support to create a good governance.
Belanja Modal Memediasi Pengaruh Pendapatan Daerah Terhadap Pertumbuhan Ekonomi Daerah Otonomi Khusus Langgeng Prayitno Utomo; Nur Fadjrih Asyik; Suwardi Bambang Hermanto
Jurnal Ilmiah Akuntansi dan Bisnis Vol 12 No 2 (2017)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (183.503 KB) | DOI: 10.24843/JIAB.2017.v12.i02.P06

Abstract

ABSTRACT The purpose of this study is to examine the effect of regional income on the economic growth of special autonomous regions mediated by capital expenditure. The sample of this study is the realization of regional income and expenditure budget of districts and municipalities in the special autonomous region of Papua province for the year of 2011-2015. By using purposive sampling technique, this study obtained 120 data observation report. The test is done by Structural Equation Modeling (SEM) technique. The test results indicate that the amount of regional revenue has a positive effect on economic growth, besides the regional revenue also has a positive effect on capital expenditure, then the addition of allocation amount on capital expenditure has a positive effect on economic growth. Capital expenditure is able to partially mediate the regional income on economic growth in the form of partial or partial mediation. Keywords: Capital expenditure, regional income, economic growth
Co-Authors Afkarina, Zia Agustin, Trisia Akbarurrizqillah Al Azhar, Akbarurrizqillah Al Anggriani, Febry Anie Sasmita Meilina, Anie Sasmita Aprinia, Rizki Wulan Aswati, Vicka Hajar Budi Riharjo, Ikhsan Danny Adhitya Desi Fia Kuslihaniati, Desi Fia Effendi, Erdianza Septian Ema Novita Sari, Ema Novita Fidiana, Fidiana Isma Arum Wardiana Ivoni Ike Liando, Ivoni Ike J Jamaluddin Khurotun Amaliyah Sholikhah, Khurotun Amaliyah Kristianto, Oktavianus Langgeng Prayitno Utomo Lestari, Anis Puji Lestari, Saptorini Dyah Lilis Ardini Ningsih, Susi Mujia Nur Fadjrih Asyik Patmawati Patmawati, Patmawati Pertiwi, Santi Trisno Qomariyahti, Nova Dwi Ramadhani, Zakky Ribka Armanda, Ribka Ririanty, Reffida Octian Ririt Ambarsari, Ririt Rufaida, Ida Rusadi, Putri Lita Sa’diyah, Siti Saraswaty, Shieta Sisil Ayu Lestari, Sisil Ayu Yunianto, Wisnu Tri