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Relevansi Good Corporate Governance, Struktur Kepemilikan, terhadap Kinerja Keuangan Listya Sugiyarti; Sutandijo
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 1 No. 1 (2022): Kinerja dan Good Corporate Struktur Organisasi era Pandemik Covid 19
Publisher : Prisani Cendekia

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Abstract

This study aims to determine the effect of good corporate governance and ownership structure on financial performance. The population in is study is the banking sector companies listed on the Indonesia Stock Exchange (BEI) from 2014 to 2018 as many as 46 companies. The sample of this study was determined by the purposive sampling method and obtained 11 banking companies listed on the Indonesia Stock Exchange from 2014 to 2018 so that the total sample amounted to 55 samples, but found as many as 16 sample data categorized as outlier data. So that from the 55 sample data there are only 39 samples left in this study. Testing the hypothesis in this study using multiple linear regression analysis. The results of this study indicate that good corporate governance which is proxied by the Asean Corporate Governance Scorecard has a significant effect on financial performance, while the ownership structure proxied by institutional share ownership has a significant effect on financial performance. This results can give important information to investors and also management that the market values more to corporates with good corporate governance practices. Meanwhile the market does not give emphasize to the institutional ownership factor
PENGARUH PERENCANAAN PAJAK, THIN CAPITALIZATION DAN RASIO UTANG TERHADAP NILAI PERUSAHAAN Maria Inviola Trida; Sutandijo
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 3 No. 01 (2026): Februari - Maret 2026
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

This study aims to determine the effect of tax planning, thin capitalization, and the debt ratio on firm value. The population in this study was all property and real estate companies listed on the Indonesia Stock Exchange in 2019-2024. The sample used in this study was determined using a purposive sampling method, with predetermined criteria, resulting in a sample of 10 companies. The data used in this study were secondary data in the form of annual reports and audited financial statements of property and real estate companies listed on the Indonesia Stock Exchange in 2019-2024. This research is quantitative. The data analysis technique used multiple linear regression analysis with the help of Eviews version 12. The results of this study indicate that simultaneously, tax planning, thin capitalization, and the debt ratio have an effect on firm value. Meanwhile partially Debt Ratio does affect firm value, but tax planning and Thin capitalization does not affect firm value.