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All Journal Jurnal Eksplorasi Akuntansi (JEA) Jurnal Sistem Informasi, Akuntansi dan Manajemen
Situngkir, Gomgom
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Good Corporate Governance dan Kinerja Keuangan: Bukti Empiris dari Sektor Perbankan Indonesia Nasirwan, Nasirwan; Ridha, M. Arsyadi; Situngkir, Gomgom; Kholis, Azizul; Habibi, Muhammad Ridha
Jurnal Eksplorasi Akuntansi Vol 7 No 3 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i3.3171

Abstract

This study aims to examine the effect of good corporate governance mechanisms on financial performance in banks listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2022. The study population includes all banks listed on the IDX during that period, totaling 47 companies. Through purposive sampling, 21 banks were selected as the research sample. The data used were secondary data obtained from company financial reports accessed through the official website www.idx.co.id. Data analysis was performed using multiple regression with the assistance of EViews 13 software. The results of the study indicate that the board of commissioners and the audit committee do not have a significant effect on financial performance. Meanwhile, managerial ownership and institutional ownership were found to have a significant influence on the financial performance of banking companies. These findings broaden our understanding of how the institutional and structural context of Indonesian banking influences the substantive role of GCG. Practically, these findings provide implications for regulators and financial authorities to reevaluate the effectiveness of normative governance policies and encourage banks to improve the quality of GCG implementation more strategically, rather than simply as a form of formal compliance.
Influence Asset and Debt Policy to Tax Avoidance in Food and Beverage Companies Listed on the Indonesian Stock Exchange for the 2018-2022 Period Situngkir, Gomgom; Pakpahan, Mario
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 3 No. 2 (2023): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Mei 2023)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v3i2.557

Abstract

This study aims to determine the effect of asset intensity and debt policy on tax avoidance. To achieve this goal, research has been conducted on food and beverage companies listed on the Indonesia Stock Exchange. The population in this study consists of 26 food and beverage companies listed on the Indonesia Stock Exchange for the 2018-2022 period. Using the purposive sampling method, a sample of 13 companies was obtained. The research period consists of 5 years, starting from 2018-2022 so that the data amounts to 65. The data used in this study is secondary data, obtained from financial statements from www.idx.co.id website. The data obtained were in the form of secondary data, analyzed using descriptive statistical methods, classical assumption tests and multiple regression tests, while hypothesis tests were carried out using partial tests (T tests) and simultaneous tests (F tests). The results of the study partially show that asset intensity has a significant effect on tax avoidance with a significance value of 0.034 < 0.05, debt policy has a significant effect on tax avoidance with a significance value of 0.003 < 0.05, and asset intensity and debt policy simultaneously have a significant effect on tax avoidance with a significance value of 0.008 < 0.05. The conclusion of this study is that asset intensity and debt policy have a significant effect on partial tax avoidance. Simultaneously, asset intensity and debt policy have a significant effect on tax avoidance
Co-Authors Azizul Kholis, Azizul M. Arsyadi Ridha Muhammad Ridha Habibi Z Nasirwan Nasirwan Pakpahan, Mario