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All Journal Jurnal Fairness
Rafika, Indah
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Economics, Econometrics & Finance

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PENGARUH IMPLEMENTASI GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA BANK YANG TERDAFTAR DI BURSA EFEK INDONASIA Rafika, Indah; Husaini, Husaini; Sari, Novita
JURNAL FAIRNESS Vol. 10 No. 1 (2020)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (229.973 KB) | DOI: 10.33369/fairness.v10i1.15226

Abstract

The purpose of this study is to examine the effect of good corporate governance (GCG) on earnings management of Indonesian banks that listed in Indonesia Stock Exchange. The GCG in this study is proxied by independent commissioners, board of commisioner size, audit committee, and audit reputation. The earnings management as measured by major accruals in the banking sector, namely Loan Loss Provisions (LLP). The sample in this study was 39 indonesian banks that listed on the Indonesia Stock Exchange for the period 2014-2018. The results show that board size has a negative effect on earnings management. On the other hand, independent commissioners, audit committees, and auditors' reputation have no effect on earnings management.
CORPORATE GOVERNANCE, ENTERPRISE RISK MANAGEMENT DAN NILAI PERUSAHAAN Husaini, Husaini; Rafika, Indah
JURNAL FAIRNESS Vol. 4 No. 1 (2014)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (322.729 KB) | DOI: 10.33369/fairness.v4i1.15298

Abstract

Implementation of the Good Corporate Governance (GCG) become a necessity in the business as a barometer of a company's accountability, while Enterprise Risk Management ERM) is inseparable from the practice of good corporate governance as a whole, which ultimately is expected to create value for the company on an ongoing basis. The purpose of this study was to examine the effect of the implementation of good corporate governance variables include the independent board, board size, audit committees, and the reputation of auditors and the implementation of ERM on firm value. Sample of this study was selected by exploring purposive sampling method. The sample of this study consists of 20 companies with the observation period of three (3) years (60 observations). The findings of this study showed that the independent board positively and significantly affect firm value. This result indicates that the greater proportion of independent member on board of the company, then the monitoring function could be improved and the lower the likelihood of conflict, so that the company's value increased. This study can not provide an empirical evidence on the impact of the board size and the audit committee on firm value. However, this found the the negative relationship between auditor's reputation and firm value. Interm of ERM, this study ound that there is a postive relationship between ERM implementation and firm value. It means that ERM implementations are used as part of overall corporate strategy, which allows companies to make better decisions and adjusted with acceptable risk, thus ultimately enhance shareholder value.
Co-Authors Husaini Husaini Novita Sari