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Indah Oktanti Sembiring, Sari
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Manafaktur Di Bursa Efek Indonesia Rani Marthasari, Olivia; Gustiawaty Dewi, Fajar; Indah Oktanti Sembiring, Sari
GEMA EKONOMI Vol 12 No 2 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Entering the era of globalization and increasingly competitive business competition, good Good Corporate Governance has become a fundamental need for companies. Although it has long been a prominent issue, the implementation of GCG has not been fully implemented in Indonesia in accordance with GCG principles, both state-owned companies and private companies. The implementation of GCG at this time is no longer just an obligation, but has become a necessity for every company and organization. GCG is needed to provide progress on the performance of a company, making the company long-lived and trustworthy. If a company has the trust of investors, then investors and other stakeholders will not hesitate to make investments that will cause the value of the company to increase. It's just that research on variations in the implementation of corporate governance at the company level is still very little done. From previous studies that proved different results, the author was motivated to conduct further research on how corporate governance affects financial performance as measured by Tobin's Q. This study complements the variables of previous research by adding variables, such as the proportion of independent board of commissioners, foreign ownership, managerial ownership, institutional ownership, independence of the audit committee, and The quality of the audit will be tested for its effect on the financial performance of non-financial services. The data needed in this study were obtained from ICMD, IDX website www.idx.co.id, and various other kinds of literature. Descriptive statistics are used to provide an overview or descriptive of a data seen from the average value, minimum value, maximum value, and standard deviation.
Pengaruh Implementasi Kebijakan Akuntansi Aset Biologis, Praktik Good Corporate Governance Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Serta Dampaknya Terhadap Manajemen Pajak Indah Oktanti Sembiring, Sari; Metalia, Mega
GEMA EKONOMI Vol 12 No 4 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Tax management is carried out by all companies including the agricultural sector. In practice, the impact caused by various problems related to accounting policies of biological assets, transparency, accountability, responsibility, independence, and fairness and size of the company so that the impact on financial performance. This study aims to prove empirically whether there is an influence of good corporate governance practices and company size on tax management in agricultural sector companies. Research data were collected through questionnaire instruments, face-to-face interviews and group discussion forums which were conducted in several places in Indonesia. Sampling with non probability sampling. Data were analyzed using Structural Equation Model (SEM) and Analytical Hierarchical Process (AHP) approaches. The results showed that good corporate governance practices had an effect on tax management. But company size has no effect on tax management. In addition, the findings of this study prove that alternative strategies in the form of building good and conducive communication with stakeholders and good corporate governance practices are strategic policy priorities in tax management for agricultural sector companies to improve their financial performance. The limitation of this research lies in the analysis unit of the plantation and forestry sector alone, not yet in other agricultural sectors such as livestock and fisheries that have the same characteristics as regulated in PSAK No. 69 Agriculture, namely biological transformation.
Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Manafaktur Di Bursa Efek Indonesia Rani Marthasari, Olivia; Gustiawaty Dewi, Fajar; Indah Oktanti Sembiring, Sari
GEMA EKONOMI Vol 12 No 2 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Entering the era of globalization and increasingly competitive business competition, good Good Corporate Governance has become a fundamental need for companies. Although it has long been a prominent issue, the implementation of GCG has not been fully implemented in Indonesia in accordance with GCG principles, both state-owned companies and private companies. The implementation of GCG at this time is no longer just an obligation, but has become a necessity for every company and organization. GCG is needed to provide progress on the performance of a company, making the company long-lived and trustworthy. If a company has the trust of investors, then investors and other stakeholders will not hesitate to make investments that will cause the value of the company to increase. It's just that research on variations in the implementation of corporate governance at the company level is still very little done. From previous studies that proved different results, the author was motivated to conduct further research on how corporate governance affects financial performance as measured by Tobin's Q. This study complements the variables of previous research by adding variables, such as the proportion of independent board of commissioners, foreign ownership, managerial ownership, institutional ownership, independence of the audit committee, and The quality of the audit will be tested for its effect on the financial performance of non-financial services. The data needed in this study were obtained from ICMD, IDX website www.idx.co.id, and various other kinds of literature. Descriptive statistics are used to provide an overview or descriptive of a data seen from the average value, minimum value, maximum value, and standard deviation.
Pengaruh Implementasi Kebijakan Akuntansi Aset Biologis, Praktik Good Corporate Governance Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Serta Dampaknya Terhadap Manajemen Pajak Indah Oktanti Sembiring, Sari; Metalia, Mega
GEMA EKONOMI Vol 12 No 4 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Tax management is carried out by all companies including the agricultural sector. In practice, the impact caused by various problems related to accounting policies of biological assets, transparency, accountability, responsibility, independence, and fairness and size of the company so that the impact on financial performance. This study aims to prove empirically whether there is an influence of good corporate governance practices and company size on tax management in agricultural sector companies. Research data were collected through questionnaire instruments, face-to-face interviews and group discussion forums which were conducted in several places in Indonesia. Sampling with non probability sampling. Data were analyzed using Structural Equation Model (SEM) and Analytical Hierarchical Process (AHP) approaches. The results showed that good corporate governance practices had an effect on tax management. But company size has no effect on tax management. In addition, the findings of this study prove that alternative strategies in the form of building good and conducive communication with stakeholders and good corporate governance practices are strategic policy priorities in tax management for agricultural sector companies to improve their financial performance. The limitation of this research lies in the analysis unit of the plantation and forestry sector alone, not yet in other agricultural sectors such as livestock and fisheries that have the same characteristics as regulated in PSAK No. 69 Agriculture, namely biological transformation.
Co-Authors Gustiawaty Dewi, Fajar Mega Metalia, Mega Rani Marthasari, Olivia