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All Journal INVENTORY: JURNAL AKUNTANSI Jurnal Ipteks Terapan pendidikan, science, teknologi, dan ekonomi
Lestari, R.A. Widyanti Diah
Universitas Internasional Batam
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health

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Implikasi Corporate Governance terhadap Kinerja Family Business di Indonesia Itan, Iskandar; Lestari, R.A. Widyanti Diah
Jurnal Ipteks Terapan Vol 9, No 1 (2015): JIT
Publisher : LLDIKTI Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (244.139 KB) | DOI: 10.22216/jit.2015.v9i1.39

Abstract

Penelitian ini melihat hubungan antara corporate governance quality dan kinerja pada perusahaan keluarga di Indonesia. Penelitian ini dilakukan pada 126 perusahaan yang terdaftar di Bursa Efek Indonesia untuk periode 2008 sampai 2012 dengan menggunakan analisis regresi berganda. Dalam penelitian ini, corporate governance quality di proksikan dengan corporate governance process dan corporate governance mechanism, sedangkan kinerja perusahaan diukur dengan ROA dan Tobin’s Q. Corporate governace process terdiri dari variabel hak-hak pemegang saham, perlakuan yang adil terhadap pemegang saham, peran pemangku kepentingan, pengungkapan dan transparansi, dan tanggung jawab dewan. Sedangkan variabel corporate governance mechanism adalah ukuran dewan direksi, komisaris independen, kepemilikan manajerial, dan kepemilikan asing. Hasil analisis menunjukkan bahwa variabel hak-hak pemegang saham, perlakuan yang adil terhadap pemegang saham, ukuran dewan direksi, kepemilikan manajerial, dan kepemilikan asing mempunyai pengaruh signifikan terhadap kinerja perusahaan yang diukur dengan ROA. Sementara itu, variabel pengungkapan dan transparansi, tanggung jawab dewan, dan ukuran dewan direksi berpengaruh terhadap Tobin’s Q.Kata kunci:  Mekanisme corporate governance; corporate governance process kinerja perusahaanThis paper explores the relationship between corporate governance quality and firm performance of family business in Indonesia. This study covers the period of 2008 to 2012 and 126 listed family companies from Indonesia Stock Exchange are included has been examined by using multiple regression analysis. In this study, corporate governance quality is proxied by corporate governance process and corporate governance mechanism, while performance is measured by return on assets (ROA) and Tobin‘s Q. Measures of corporate governance process employed are rights of shareholders, equitable treatment of shareholders, role of stakeholders, disclosure and transparency, and responsibility of the board. Measures of corporate governance mechanism employed are board size, board independence, managerial ownership, and foreign ownership. Results reveal that rights of shareholders, equitable treatment of shareholders, role of stakeholders, board size, managerial ownership, and foreign ownership are significantly related with firm performance as measured by ROA. Meanwhile disclosure and transparency, responsibility of the board, and board size influence Tobin’s Q.Keywords: corporate governance mechanism; corporate governance process; firm performance
Implikasi Corporate Governance terhadap Kinerja Family Business di Indonesia Iskandar Itan; R.A. Widyanti Diah Lestari
Jurnal Ipteks Terapan Vol 9, No 1 (2015): JIT
Publisher : LLDIKTI Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22216/jit.2015.v9i1.39

Abstract

Penelitian ini melihat hubungan antara corporate governance quality dan kinerja pada perusahaan keluarga di Indonesia. Penelitian ini dilakukan pada 126 perusahaan yang terdaftar di Bursa Efek Indonesia untuk periode 2008 sampai 2012 dengan menggunakan analisis regresi berganda. Dalam penelitian ini, corporate governance quality di proksikan dengan corporate governance process dan corporate governance mechanism, sedangkan kinerja perusahaan diukur dengan ROA dan Tobin’s Q. Corporate governace process terdiri dari variabel hak-hak pemegang saham, perlakuan yang adil terhadap pemegang saham, peran pemangku kepentingan, pengungkapan dan transparansi, dan tanggung jawab dewan. Sedangkan variabel corporate governance mechanism adalah ukuran dewan direksi, komisaris independen, kepemilikan manajerial, dan kepemilikan asing. Hasil analisis menunjukkan bahwa variabel hak-hak pemegang saham, perlakuan yang adil terhadap pemegang saham, ukuran dewan direksi, kepemilikan manajerial, dan kepemilikan asing mempunyai pengaruh signifikan terhadap kinerja perusahaan yang diukur dengan ROA. Sementara itu, variabel pengungkapan dan transparansi, tanggung jawab dewan, dan ukuran dewan direksi berpengaruh terhadap Tobin’s Q.Kata kunci:  Mekanisme corporate governance; corporate governance process kinerja perusahaanThis paper explores the relationship between corporate governance quality and firm performance of family business in Indonesia. This study covers the period of 2008 to 2012 and 126 listed family companies from Indonesia Stock Exchange are included has been examined by using multiple regression analysis. In this study, corporate governance quality is proxied by corporate governance process and corporate governance mechanism, while performance is measured by return on assets (ROA) and Tobin‘s Q. Measures of corporate governance process employed are rights of shareholders, equitable treatment of shareholders, role of stakeholders, disclosure and transparency, and responsibility of the board. Measures of corporate governance mechanism employed are board size, board independence, managerial ownership, and foreign ownership. Results reveal that rights of shareholders, equitable treatment of shareholders, role of stakeholders, board size, managerial ownership, and foreign ownership are significantly related with firm performance as measured by ROA. Meanwhile disclosure and transparency, responsibility of the board, and board size influence Tobin’s Q.Keywords: corporate governance mechanism; corporate governance process; firm performance
STUDI FENOMENOLOGI: MEMAKNAI TATA KELOLA PERUSAHAAN PADA BISNIS KELUARGA BERETNIS TIONGHOA DI INDONESIA R. A. Widyanti Diah Lestari
INVENTORY: JURNAL AKUNTANSI Vol 2, No 2 (2018)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1029.458 KB) | DOI: 10.25273/inventory.v2i2.3290

Abstract

Family business in Indonesia has contributed more than half of Gross Domestic Product (GDP). This makes the presence of family businesses, especially ethnic Chinese, an interesting phenomenon to be studied further. There is still a little theory and research that has been done to explore what happens to ethnic Chinese entrepreneurs because they build successful companies and then transfer to the next generation. So this study aims to gain understanding, interpretmeaning, and state actions taken by parties involved in family business practices, especially those related to the governance, succession and organizational culture of Chinese ethnicity in Indonesia. The results of the literature study show that the source of strength of ethnic Chinese family businessmen lies in their behavior, where in general the social behavior of ethnic Chinese communities still refers to the beliefs of Confusionism teachings and traditional cultural values of their ancestors. The key to success in doing business with Chinese people is better known as the Guanxi, Ganqing, and Xinyong trilogy, which are the characteristics of human relations in the business world that still need to be explored more deeply whether it is appropriate to apply in Indonesia. In running an ethnic Chinese family business, family members are the main character.To avoid agency conflicts and to perpetuate companies that have been pioneered by its predecessor, in some Chinese ethnic family companies in Indonesia a good governance in family business has been implemented through the distribution of share ownership (there is a percentage of ownership), then also a transparent succession process (starting from the deepest family) with the selection process and the transition stage. The progress of a family company can bedemonstrated by increasingly clear rules regarding ownership, management and governance.Keywords: family corporate governance, trilogy (Guanxi, Ganqing, and Xinyong)
Co-Authors Iskandar Itan, Iskandar