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Anita Ade Rahma
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Governors
Published by Information Technology and Science
ISSN : -     EISSN : 29625505     DOI : https://doi.org/10.47709/governors.v1i1
Core Subject : Economy,
Economics, Econometrics & Finance
Governors is interdisciplinary in its scope and encourages submissions from any discipline or any part of the world which addresses any element of the aims of the journal. The journal encompasses the full range of theoretical, methodological, and substantive debates in the area of corporate governance and corporate social responsibility. Contributions which address the link between different disciplines and/or implications for societal, organizational, or individual behavior are especially encouraged.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
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Search results for , issue "Vol. 3 No. 1 (2024): April-July 2024 issue" : 6 Documents clear
The Influence Of Political Connections and Capital Intensity On Tax Aggressiveness Fransiska, Saskia Dwi; Anggara, Yulius Rizki Deka; Anggraeni, Sesilia Eva; Sinaga, Imelda; Purwati, Agnes Susana Merry
GOVERNORS Vol. 3 No. 1 (2024): April-July 2024 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i1.3545

Abstract

Companies conduct tax aggressiveness (tax avoidance) to minimize the company's tax burden by utilizing loopholes in tax regulations. The purpose of this study is to analyze the effect of political connections and capital intensity. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The number of samples used in this study were 30 samples based on purposive sampling method. The data analysis method in this study is quantitative analysis using multiple linear regression analysis. The results of this study indicate that political connections and capital intensity have no effect on tax aggressiveness.  The results of this study indicate that simultaneously Political Connection and Capital Intensity have no effect on Tax Aggressiveness. Partially, Political Connection has no significant positive effect on Tax Aggressiveness, while Capital Intensity has no significant negative effect on Tax Aggressiveness. The relationship between tax planning and agency theory is that in this case the government (tax authorities) as the principal and management as the agent each have different interests in terms of paying taxes.
Determining Carbon Emissions Disclosure in Indonesian Companies Manalu, Yohana Selviana H.; Wahyuningtias, Prayolita; Nugroho, Thomas Diki Hendri; Sinaga, Imelda; Akadiati, Victoria Ari Palma
GOVERNORS Vol. 3 No. 1 (2024): April-July 2024 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i1.3575

Abstract

Countries worldwide are collaborating to reduce carbon emissions and achieve zero emissions, recognizing that the earth cannot naturally absorb the current amount of emissions. Indonesia, among other countries, is actively engaged in these efforts. A research study has been conducted to assess if companies have implemented activities to reduce greenhouse gases, with the aim of examining disclosure. The study utilized purposive sampling and collected data through documentation techniques and literature review. Quantitative data analysis, specifically multiple linear regression, was employed for data analysis. The results indicate that the variables of profitability, leverage, environmental performance, and company size do not have a significant impact on the disclosure of corporate carbon emissions. The government aims to reduce carbon emissions and promote a green economy by making the carbon emission disclosure policy mandatory. This policy is intended to demonstrate the government's commitment to reducing carbon emissions. This research highlights the need to explore additional factors that may influence disclosure in order to enhance efforts in reducing carbon emissions effectively.
How Good Corporate Governance, Financial Performance and External Factors Influence Company Value Kurniaty; Yuliastina, Mellani; Nurhayati, Netty; Lesmanawati, Dewi
GOVERNORS Vol. 3 No. 1 (2024): April-July 2024 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i1.3697

Abstract

The purpose of this study is to examine and explain the effect of good corporate governance on company value, the effect of financial performance on company value, and the influence of external factors on company value. In addition, many previous studies explored good corporate governance using ownership structure indicators, and this study also aims to reexamine the theory that has been used The model used in data analysis in this study is the PLS model by going through four stages of testing, namely individual item reliability, internal consistency reliability, average variance extracted, and discriminant validity. The results of the study show that: 1) Good Corporate Governance has a significant effect on Corporate Value; 2) Financial Performance does not have a significant effect on Company Value; 3) External Factors do not have a significant effect on Company Value. The resulting Termination Test (R2) was 29.3%, meaning that the contribution of the influence of Good Corporate Governance, Financial Performance, and External Factors variables on Company Value was 29.3% including moderate categories, while the remaining 70.7% was influenced by other variables that were not included in this model.
The Effect of Capital Structure, Good Corporate Governance and Company Size on Firm Value Ristiyana, Rida; Maresti, Amelia; Taufik, Ruhiyat; Yetmi, Yosi Safri
GOVERNORS Vol. 3 No. 1 (2024): April-July 2024 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i1.3819

Abstract

This study aims to examine the effect of the variables of Capital Structure, Good Corporate Governance in terms of the Board of Directors, Board of Independent Commissioners and Managerial Ownership and Company Size on Firm Value. This research is a quantitative research using secondary data. The sample in this study was 16 companies from 45 population of LQ-45 index companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The sampling technique used was purposive sampling. The data analysis technique uses multiple linear regression and is processed using SPSS Version 25. The results of this study indicate that the t-test results indicate that the Capital Structure variable has a negative and significant effect on firm value and the Independent Board of Commissioners has a positive and significant effect on Firm Value. Meanwhile, the Board of Directors variable does not affect firm value, managerial ownership has no negative effect on firm value and firm size has no positive effect on firm value. The results of the F-test show that firm value can be influenced by capital structure, good corporate governance in terms of the board of directors, board of independent commissioners and managerial ownership, and firm size.
Executive Incentives, Profitability Against Tax Avoidance: A Study Of Banking Companies In Indonesia Nugroho, Wawan Cahyo; Suprapto, Fitria Magdalena
GOVERNORS Vol. 3 No. 1 (2024): April-July 2024 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i1.4036

Abstract

Many parties contribute taxes to the State, one of which is companies. In calculating company profits, tax costs are very important because taxes are a cost account that can reduce the amount of profit the company earns during the year. The greater the tax paid to the state treasury, the less profit the company generates. This research aims to examine: executive incentives and profitability on tax avoidance. The population in this research are banking companies listed on the Indonesia Stock Exchange in 2017-2020. Sampling using purposive sampling, obtained 26 samples. This research uses multiple linear regression techniques. The results of this research indicate that executive incentives have no effect on tax avoidance because the compensation system without a share basis that applies to companies in Indonesia is less effective in motivating executives to avoid corporate taxes. In companies that manage corporate governance well, alignment between the interests of shareholders and executives through increasing compensation does not apply, so that increasing executive compensation has no effect on tax payments. Profitability has a significant negative effect on tax avoidance because companies that earn profits are assumed not to practice tax avoidance because they are able to manage their income and tax payments.
Biological Asset Disclosure, Profitability, and Green Accounting: The Impact on Company Value Harvanda, Veriza Norma; Zandra, Rosy Aprieza Puspita; Miharso, Apit; Prasetya, Rizky
GOVERNORS Vol. 3 No. 1 (2024): April-July 2024 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i1.4104

Abstract

This research aimed to determine the impact of biological assets disclosure measured by using index Wallace, profitability measured by return on assets (ROA), and green accounting expressed by PROPER, on firm value, measured by using Tobin’s Q. The data used in this study were analyzed by using multiple linier regression. The population for this research comprised agricultural companies listed on the ISE between 2016 and 2022. The research sample was selected using a purposive sampling method, resulting in a total of 7 companies. The results of this research partially showed that the biological assets disclosure and profitability had a positive effect on the firm value. Meanwhile, green accounting had no effect on firm value. Simultaneously, biological assets disclosure, profitability, and green accounting had an impact on firm value. The novelty of this research lies in its comprehensive analysis of the interplay between biological asset disclosure, profitability, and green accounting practices on firm value within the agricultural sector, emphasizing the importance of adhering to PSAK 69 for biological assets disclosure. Companies should focus on improving biological assets disclosure and profitability by increasing revenue and reducing costs to enhance firm value.

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