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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 94 Documents
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The Impact of CSR-Harmonious on Financial Performance: Moderating Role of Green Entrepreneurial Intellectual Capital Iswari, Hanif Rani; Wardhana, Ery Tri Djatmika Rudijanto Wahju; Handayati, Puji; Restuningdiah, Nurika; Soetjipto, Budi Eko; Wardoyo, Cipto; Pratikto, Heri
GOVERNORS Vol. 2 No. 2 (2023): August 2023 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v2i2.2304

Abstract

The purpose of this research is to investigate the role of green entrepreneurial intellectual capital as a moderator of the influence of Corporate Social Responsibility Harmonious (CSR-H) on the financial performance of SMEs in the creative industry game developer sub-sector in Malang City. SMEs in the game developer sub-sector are included in businesses that utilize the results of creativity supported by technology so that it is one of the business fields that is closely related to intellectual capital. Related to awareness of green entrepreneurship, the echo developer sub-sector is appropriate if it integrates it into green entrepreneurial intellectual capital. Thus, green entrepreneurial intellectual capital in this case is the focus of attention for research as a moderation between Corporate Social Responsibility Harmonious (CSR-H) and Financial Performance. This research is a quantitative approach with a survey method on SMEs in the game developer sub-sector. The sample population taken was 20 respondents. Questionnaires are distributed using a likert scale. Data analysis uses SmartPLS version 3. The findings of this study obtained Corporate Social Responsibility Harmonious (CSR-H) is not significant to financial performance, Green entrepreneurial Intellectual Capital is positively significant to financial performance and Green entrepreneurial intellectual capital does not moderate the effect of Corporate Social Responsibility Harmonious (CSR-H) on financial performance. Keywords: Corporate Social Responsibility, CSR Harmonious, Green entrepreneurial, Green intellectual capital, Financial Performances
The Effect Of Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) on Financial Performance Pertiwi, I Dewa Ayu Eka; Dewi, Dewa Ayu Puspita; Kawisnawa, Putu Gede Wisnu Permana
GOVERNORS Vol. 2 No. 2 (2023): August 2023 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v2i2.2384

Abstract

This study aims to empirically examine the effect of Corporate Social Responsibility and Good Corporate Governance on the financial performance of banking companies listed on the Indonesia Stock Exchange in 2017-2020. The research method used in this study is a quantitative method. The population in this study were all banking companies listed on the Indonesia Stock Exchange in 2017-2020, where the sample used was purposive sampling criteria and obtained as many as 10 banking companies. The data analysis technique used in this study is multiple linear regression analysis, F test, and t test. Based on the research results, it can be seen that Corporate Social Responsibility has a negative and insignificant effect on the financial performance of banking companies. The reason is because Corporate Social Responsibility activities in Indonesia are still based on volunteerism, so that many companies still consider Corporate Social Responsibility activities as a burden that can reduce company profits and have no effect on financial performance. In addition, the results of this study also found that Good Corporate Governance (which is proxied by the proportion of the number of commissioners and directors) has a positive and significant effect on the financial performance of banking companies. The reason is that the more the number of boards of commissioners and the board of directors in a company can help create good governance within the company, so that the creation of good governance within a company can help improve financial performance.
Effect of Liquidity, Leverage, Inventory Intensity, and Intensity of Fixed Assets on Tax Aggressiveness Saputra, Rizal; Adriani, Ade; Saprudin, Saprudin
GOVERNORS Vol. 2 No. 2 (2023): August 2023 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v2i2.2492

Abstract

This study is aimed to know and to prove the influence of liquidity, leverage, inventory intensity, and fixed asset intensity on tax aggressiveness (empirical study on consumer goods companies listed on the Indonesia Stock Exchange for the period 2017-2019). The population in this study were all consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The sample in this study was 33 selected companies. The type of data used in this study is secondary data in the form of documentation of the Financial Statements of Consumer Goods Companies listed on the Indonesia Stock Exchange for the period 2017-2019. The method of analysis used in this study is logistic regression analysis. The result of this study showed that inventory intensity had an effect on tax aggressiveness, while liquidity, leverage and fixed asset intensity had no effect on tax aggressiveness in corporate taxpayers registered on the Indonesian stock exchange.
The Role of Financial Distress, Profitability and Leverage on Accounting Conservatism Iskandar, Romi; Afriyenis, Winda; Utari, Tri Suci
GOVERNORS Vol. 2 No. 2 (2023): August 2023 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v2i2.2578

Abstract

This study aims to determine the effect of financial distress, profitability and leverage on accounting conservatism in Manufacturing Companies in the Consumer Goods Industry listed on the IDX for the 2017-2021 period. The type of research used is quantitative research. The data used is secondary data. The population is 63 companies and the sample technique uses purposive sampling method. Obtained a sample of 46 companies x 5 years = 230 financial statement data. The analysis used is the classical assumption test analysis method, panel data regression analysis and hypothesis testing.The results of this study prove that financial distress during the 2017-2021 research period has a significant influence on accounting conservatism, so that financial distress can affect the level of accounting conservatism in companies. The coefficient of the regression direction of financial distress is negative, meaning that when a company experiences financial distress it will encourage managers to reduce the level of accounting conservatism. Profitability was found to have no significant effect on Accounting Conservatism. Companies that have a high level of profitability will not tend to choose conservative accounting methods. Likewise leverage was found to have a significant effect on Accounting Conservatism. The higher the level of debt owned by the company means that the company's financial condition is not good, so managers tend to increase profits so that the financial condition looks good to creditors.
The Role Of Free Cash Flow, Bankruptcy Prediction and The Audit Committee In Earnings Management Sinaga, Reni Haryati; Rahma , Ayumi
GOVERNORS Vol. 2 No. 2 (2023): August 2023 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v2i2.2676

Abstract

The research aims to analyze and obtain evidence regarding the influence of free cash flow, bankruptcy prediction and audit committees on earnings management. The type of research used is descriptive quantitative. The population of this study is the Financial Sector Industry which is listed on the Indonesia Stock Exchange for the 2018-2021 period. The sample selection technique uses the methodpurposive sampling. The amount of data obtained was 39 companies from 156 data. The data analysis method used is descriptive statistics, panel data regression test, classical assumption test, and multiple linear regression, t statistical test and F statistical test using the Microsoft Office Excel Program and Eviews 12 Statistics Program. The results of this study indicate that Free Cash Flow has an effect significant to Earnings Management, while Bankruptcy Prediction and Audit Committee have no effect on Earnings Management. Meanwhile, Free Cash Flow, Bankruptcy Prediction, and Audit Committee jointly (simultaneously) affect Earnings Management.
Disclosure of Sustainability Reporting on Company Financial Performance Zulfikar, M.; Wahyudi, Ilham; Wijaya Z, Rico
GOVERNORS Vol. 2 No. 3 (2023): December 2023 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v2i3.2434

Abstract

Disclosure of sustainability reporting is very important for companies, especially to find out the company's corporate social responsibility (CSR). The purpose of this study is to determine the effect of disclosure of economic, environmental and social indicators on the financial performance of companies1 in the oil, gas & coal sub-sector which are listed on the IDX for the period1 2018-2021. The sampling technique used is purposive sampling. The data analysis technique used is multiple linear regression. The results of the study show that the economic dimension variable has no effect on the company performance. The more fulfillment of the economic performance disclosure index will also not affect the company's financial performance. the environmental dimension has a positive and significant effect on company performance. This indicates that the better the environmental dimension will have a good effect on company performance. This is caused by the disclosure of sustainability reports conveying positive information about matters carried out by entities related to environmental issues. The social dimension has no influence on company performance, because the financial performance of entities/companies whose measurement uses Return On Assets pays more attention to the profit earned by the entity/company rather than the disclosure of social performance itself.
Inflation, Operational Efficiency Ratio and Non-Performing Financing on Muamalat Bank Profitability Wandirah, Ayu; Musthofa, Muhammad Wakhid
GOVERNORS Vol. 2 No. 3 (2023): December 2023 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v2i3.2839

Abstract

This research aims to determine the effect of inflation, operational efficiency ratio (OER), as well non-performing financing (NPF) on profitability at Bank Muamalat in 2019-2022. This research includes quantitative research, using secondary data in the form of a time series namely Bank Muamalat financial publication report as a sample. Data analysis was carried out using the concept of multiple linear regression using the method of Ordinary Least Square (OLS). The results of testing and data analysis using EViews version 12 software show that partial inflation and NPF do not affect Bank Muamalat profitability, while OER has a significant effect on Bank Muamalat profitability, indicating that the direction of this influence is negative. This shows that during the observation period (2019-2022) Bank Muamalat had a low OER ratio, so the bank was able to generate profits, the relationship was significantly negative because increasing OER could reduce Bank Muamalat profitability ratio.
Inflation And Exchange Rate On Indonesia Sharia Stock Index (ISSI) 2019-2022 Period Alfajriyani, Siti; Musthofa, Muhammad Wakhid
GOVERNORS Vol. 2 No. 3 (2023): December 2023 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v2i3.2840

Abstract

This research was conducted with the aim of finding out how much influence inflation and the exchange rate have on Indonesia sharia stock index (ISSI) for the 2019-2022 period. This research is quantitative research with the type of data used is secondary data of the time series data type . The method used is the multiple linear regression method with data processing using the Eviews12 program. The data taken is data from each variable from the beginning of 2019 to the end of 2022, based on quarters 1, 2, 3 and 4 with a sample of 16 data. In this research, the author carried out two tests, namely the classical assumption test as a condition for fulfilling the assumptions of the OLS method and hypothesis testing to analyze the influence of inflation and exchange rates on ISSI. The conclusion of this research is that inflation has a significant positive effect and the exchange rate has a significant negative effect.
Balanced Scorecard Approach At Regional General Hospital As Regional Public Services Agencies Emirallisa, Sindi; Rizani, Fahmi; Limarjani, Sustinah
GOVERNORS Vol. 2 No. 3 (2023): December 2023 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v2i3.2939

Abstract

The research aims to analyze the performance of the Regional Public Service Agency specifically at the A.M Parikesit’s Tenggarong Regional General Hospital, East Kalimantan, using the Balanced Scorecard as its approach. The type of reserach used is descriptive quantitative and the data collected in the form of primary and secondary data. Secondary data was obtained from financial statements, medical record reports, HR and Training reports and patient questionnaire data. Meanwhile, primary data were obtained from questionnaires of hospital employees distributed. The respondents of the study were 100 patient respondents and 188 employee respondents. The results showed that the performance of A.M. Parikesit Hospital based on the Balanced Scorecard approach was quite good. There are 2 perspectives that are classified as good and there are 3 other perspectives that are classified as less good. Of course, this is a reference for future development and improvement. However, this means that in each perspective special attention is needed, so that the weaknesses that occur can be evaluated and improved. 
Executive Character, Leverage, Political Connection, and Profitability on Tax Avoidance: Moderated By Institutional Ownership Azra, Nadia Nostiva; Rahma, Anita Ade
GOVERNORS Vol. 2 No. 3 (2023): December 2023 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v2i3.3376

Abstract

The study examines the impact of executive character, leverage, political connections, and profitability on tax avoidance moderated by institutional ownership in manufacturing companies listed on the Indonesian Stock Exchange (BEI) from 2017-2021. The study uses quantitative data, which is used to prove the cause-and-effect relationship between independent variables, namely, executive character, leverage, political connection and profitability to the dependent variable. The results support the efficient transaction hypothesis theory, which suggests that RPT is profitable but reduces corporate tax aggressiveness. Leverage and profitability are proven to have a significant influence on tax avoidance. Meanwhile, executive character and political connections are the opposite, namely they do not have a significant effect on tax avoidance. Debt levels and profits have an important role in tax avoidance. the existence of institutional ownership also does not have a significant impact on tax avoidance. Likewise, institutional ownership is unable to strengthen the relationship between executive character, political connections and profitability with tax avoidance. However, unlike leverage, institutional ownership is able to strengthen the relationship between leverage and tax avoidance. So it is clear that the level of debt certainly needs to be the main monitoring if the company is going to carry out tax avoidance. The findings provide valuable insights for companies looking to improve their tax preventive strategies.

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