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All Journal AKUNTABILITAS Jurnal Ad'ministrare: Jurnal Pemikiran Ilmiah dan Pendidikan Administrasi Perkantoran 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 Social Sciences

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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.
The Influence of Investment Decisions, Funding, and Profitability on Company Value with Corporate Governance as Moderator Danny Adhitya; Suwardi Bambang Hermanto; Lilis Ardini
Jurnal Ad'ministrare Volume 9, Issue 1, January-June 2022
Publisher : Pendidikan Administrasi Perkantoran, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/ja.v9i1.33091

Abstract

This study aims to examine and analyze the effect of investment decisions, funding decisions, and profitability on firm value with corporate governance as the moderating variable. With the existence of corporate governance as a moderating variable, it is expected to make company managers to choose and decide on investment decisions, funding decisions and profitability correctly. This research was conducted on companies that went public on the Indonesia Stock Exchange in the period 2014 to 2018. The study tested samples using the purposive sampling method on 10 companies in the infrastructure, utilities and transportation sectors from 50 financial statements that were observed. The independent variables consist of market book value, debt to equity ratio, and return on assets, while the dependent variable is price book value, and the moderating variable is managerial ownership. Test analysis using multiple linear regression using Statistical Product and Service Solutions (SPSS) software. The results of the analysis show that the investment decision variables and funding decisions have a positive effect on firm value. While the profitability variable has no effect on firm value, and the corporate governance variable does not moderate the influence between investment decisions, funding decisions, and profitability on firm value.
Co-Authors Afkarina, Zia Agustin, Trisia Akbarurrizqillah Al Azhar, Akbarurrizqillah Al Anggriani, Febry Anie Sasmita Meilina, Anie Sasmita Aprinia, Rizki Wulan Aswati, Vicka Hajar Danny Adhitya Desi Fia Kuslihaniati, Desi Fia Effendi, Erdianza Septian Ema Novita Sari, Ema Novita Fidiana, Fidiana Ikhsan Budi Riharjo Isma Arum Wardiana Ivoni Ike Liando, Ivoni Ike J Jamaluddin Khurotun Amaliyah Sholikhah, Khurotun Amaliyah Kristianto, Oktavianus 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 Utomo, Langgeng Prayitno Yunianto, Wisnu Tri