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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 Influence of Profit Persistence, Capital Structure, and Dividend Policy on Earnings Quality Brilian, Britania Reskin; Effriyanti, Effriyanti
GOVERNORS Vol. 3 No. 2 (2024): August 2024 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i2.4418

Abstract

This research is motivated by the fact that currently profit is very important for investors and other users of financial reports to understand. Quality profits can be used to make the right decisions, therefore profits are still very important to discuss. This study aims to analyze the effect of profit persistence, capital structure, and dividend policy on earnings quality. This type of research is quantitative research with secondary data sources. The population in this study is 75 energy sector companies listed on the Indonesia Stock Exchange in 2018-2022. The sample selection method used in this study is purposive sampling so that the final sample obtained by this method is 14 companies with 5 years of research obtained 70 data. The research results show that simultaneously the variables of profit persistence, capital structure and dividend policy have an effect on earnings quality. Then, partially, the earnings persistence and capital structure variables have no effect on earnings quality. Meanwhile, the dividend policy variable influences earnings quality. Based on the research results, it can be concluded that companies that have increasingly consistent profits and companies that use funds originating from debt will not influence the high or low quality of the profits produced by the company, while companies that have a higher dividend policy will have a higher quality of profits produced by the company.
The Influence of Environmental, Social, Governance and Capital Structure Performance on Financial Performance Fajar, Kemaludin Rahmat; Effriyanti, Effriyanti
GOVERNORS Vol. 3 No. 2 (2024): August 2024 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i2.4436

Abstract

This study aims to analyze the influence of Enviromental, Social and Governance (ESG), and capital structure on financial performace. This type of research is quantitative research with secondary data sources. The population in this study is financial sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. The sample selection method used in this study is purposive sampling wich undergoes  an outlier process, so that the final sample obtained is 10 companies. The result of the study shows that silmutaneously the variables of Enviromental, Social and Governance (ESG) and capital structure have an effect on financial performance. The result show that companies had high ESG scores and low capital structures can improve their financial performance. Then partially the Enviromental, Social and Governance (ESG) variables have an influence on financial performance. The result show that companies with high ESG scores have the potential to improve the company’s financial performance. Furthermore, the capital structure variable has no effect on financial performance. The result show that Bank companies with a large amount of debt cannot affect the company’s financial performance.
The Effect of Good Corporate Governance On Company Value With Profitability As Variable Intervening Hawaldi, Muhamad; Hifni, Syaiful; Oktaviani, Ayu
GOVERNORS Vol. 3 No. 3 (2024): December 2024 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i3.4628

Abstract

The study was purpose to examine and analyze the effect of good corporate governance on firm value with profitability as an intervening variable. Research is included in explanatory research. As population is general banking listed on the Indonesia Stock Exchange for 2018-2020 period as many as 45 banks. Sampling technique with purposive sampling obtained a sample size of 29 banks. The unit of analysis is the financial statement and annual reports of general banking companies. Data analysis using path analysis with hypothesis testing using t test. Results of hypothesis testing using path analysis showed that good corporate governance has a significant effect on firm value. Good corporate governance has a significant effect on profitability-ROA. Profitability-ROA has a significant effect on firm value. Sobel test results found that the variable Profitability-ROA does not mediate the effect of good corporate governance has a significant effect on firm value. As conclusion there is an effect of good corporate governance on profitability and firm value. However, the Profitability-ROA variable does not mediate the effect of good corporate governance, which has a significant effect on firm value.
Capital Structure, Company Size, Sales Growth and Good Corporate Governance on Company Value: Intervened by Profitability Nurhaliza, Nurhaliza; Sanjaya, Sigit; Rahma, Anita Ade
GOVERNORS Vol. 3 No. 3 (2024): December 2024 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i3.4937

Abstract

This study aims to determine the Influence of Capital Structure, Company Size, Sales Growth and Good Corporate Governance on Company Value with Profitability as an Intervening variable in Manufacturing Companies in the Food and Beverage Sector listed on the Indonesia Stock Exchange 2019-2023. Based on test results Capital Structure has a positive and significant effect on Company Value, Company Size has a insignificant effect on Company Value, Sales Growth has a insignificant effect, GCG has a significant effect on Company Value, Profitability has a insignificant effect on Company Value, Capital Structure has a insignificant effect on Profitability, Company Size has a significant effect on Profitability, Sales Growth has a insignificant effect on Profitability, GCG has a significant effect on Profitability, Capital Structure does not mediate Company Value through Profitability as an Intervening variable, Company Size mediates against Company Value through Profitability as an Intervening variable, Sales Growth does not mediate against Company Value through Profitability as an Intervening variable, GCG mediates against Company Value through Profitability as an Intervening variable.
The Effect of Good Corporate Governance On Company Value With Profitability As Variable Intervening Hawaldi, Muhamad; Hifni, Syaiful; Oktaviani, Ayu
GOVERNORS Vol. 3 No. 3 (2024): December 2024-March 2025 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i3.4628

Abstract

The study was purpose to examine and analyze the effect of good corporate governance on firm value with profitability as an intervening variable. Research is included in explanatory research. As population is general banking listed on the Indonesia Stock Exchange for 2018-2020 period as many as 45 banks. Sampling technique with purposive sampling obtained a sample size of 29 banks. The unit of analysis is the financial statement and annual reports of general banking companies. Data analysis using path analysis with hypothesis testing using t test. Results of hypothesis testing using path analysis showed that good corporate governance has a significant effect on firm value. Good corporate governance has a significant effect on profitability-ROA. Profitability-ROA has a significant effect on firm value. Sobel test results found that the variable Profitability-ROA does not mediate the effect of good corporate governance has a significant effect on firm value. As conclusion there is an effect of good corporate governance on profitability and firm value. However, the Profitability-ROA variable does not mediate the effect of good corporate governance, which has a significant effect on firm value.
Capital Structure, Company Size, Sales Growth and Good Corporate Governance on Company Value: Intervened by Profitability Nurhaliza, Nurhaliza; Sanjaya, Sigit; Rahma, Anita Ade
GOVERNORS Vol. 3 No. 3 (2024): December 2024-March 2025 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i3.4937

Abstract

This study aims to determine the Influence of Capital Structure, Company Size, Sales Growth and Good Corporate Governance on Company Value with Profitability as an Intervening variable in Manufacturing Companies in the Food and Beverage Sector listed on the Indonesia Stock Exchange 2019-2023. Based on test results Capital Structure has a positive and significant effect on Company Value, Company Size has a insignificant effect on Company Value, Sales Growth has a insignificant effect, GCG has a significant effect on Company Value, Profitability has a insignificant effect on Company Value, Capital Structure has a insignificant effect on Profitability, Company Size has a significant effect on Profitability, Sales Growth has a insignificant effect on Profitability, GCG has a significant effect on Profitability, Capital Structure does not mediate Company Value through Profitability as an Intervening variable, Company Size mediates against Company Value through Profitability as an Intervening variable, Sales Growth does not mediate against Company Value through Profitability as an Intervening variable, GCG mediates against Company Value through Profitability as an Intervening variable.
Funding Decisions, Investment Decisions, Stock Prices, Dividend Policies, And Company Size’s Roles On Company Value Hasanah, Sirotil; Wijaya, Ronni Andri; Sari, Desi Permata
GOVERNORS Vol. 3 No. 3 (2024): December 2024-March 2025 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i3.5564

Abstract

This study aims to determine the influence of funding decisions, investment decisions, stock prices, dividend policies, and company size on company value in companies in the consumer non-cyclicals sector for the 2019-2023 period. The population used in this study was 129 companies in the consumer non-cyclicals sector. The sampling technique used was a purposive sampling technique and was obtained by 31 companies in the consumer non-cyclicals sector as samples. The data in this study is secondary data in the form of annual data obtained from the official website of the Indonesia Stock Exchange. The data analysis technique used in this study is panel data regression analysis with the help of the Eviews 12 program. Based on the results of the tests carried out, it shows that the decision to invest in a relative has a significant effect on the value of the company, the investment decision in a relative has a significant effect on the value of the company, the stock price in a relative has a significant effect on the company's value, the dividend policy in a relative has a significant effect on the company's value, the size of the company in a significant effect on the company's value, funding decisions,  Investment decisions, stock prices, dividend policies, and company size simultaneously have a significant effect on the value of a company.
Managerial Ownership and Capital Structure on Company Value : Intervening by Dividend Policy Dini, Nur Arifa Sri; Wijaya, Ronni Andri; Sari, Desi Permata
GOVERNORS Vol. 3 No. 3 (2024): December 2024-March 2025 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i3.5565

Abstract

This study aims to determine managerial ownership and capital structure on company value with dividend policy as an intervening variable in consumer non-cyclicals sector companies listed on the IDX for the 2019-2023 period. The sampling technique used purposive sampling and obtained as many as 20 samples of companies in the consumer non-cyclicals sector. The types of data used were multiple regression analysis and path analysis using SPSS 25. Based on the results of the study, it is shown that partial managerial ownership has unsignificant effect on dividend policy, capital structure partially has a significant effect on dividend policy, partial managerial ownership has a significant effect on company value, capital structure partially has a significant effect on company value, dividend policy partially has a significant effect on company value, dividend policy is can’t moderate the relationship between managerial ownership and company value, dividend policy can’t mediate the influence of capital structure on company value.
Ownership Structure and Company Growth on Company Value: Intervened By Profitability Ashara, Rega Aprilia; Lusiana, Lusiana; Sari, Desi Permata
GOVERNORS Vol. 3 No. 3 (2024): December 2024-March 2025 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i3.5575

Abstract

This research aims to determine the influence of Ownership Structure and Growth on Company Value with Profitability as an intervening variable in Manufacturing Companies in the Food and Beverage sub-sector listed on the Indonesia Stock Exchange (BEI) for the 2019-2023 period. Sampling in this research using the purpose sampling method obtained 35 companies with time series data. The analytical method used in this research is multiple linear regression analysis using SPSS 21. The research results show that partial ownership structure has no effect on profitability. Partial growth has no effect on profitability. Ownership structure partially influences company value. Partial growth has no effect on Company Value. Profitability partially influences company value. Ownership Structure and Growth simultaneously have no effect on Profitability. Ownership Structure, Growth and Profitability simultaneously influence Company Value.
Capital Structure and Financial Performance on Company Value with Company Size as an Intervening Variable Nadila, Nadila; Lusiana, Lusiana; Sari, Desi Permata
GOVERNORS Vol. 3 No. 3 (2024): December 2024-March 2025 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i3.5581

Abstract

This study aims to determine the effect of capital structure and financial performance on firm value with firm size as an intervening variable in non-primary sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The sample selection technique used purposive sampling and obtained 27 non-primary sector companies. The data analysis technique used multiple linear regression analysis and path analysis using SPSS 26. Based on the results of the hypothesis, it shows that capital structure does not have a significant effect on firm size, financial performance does not have a significant effect on firm size, capital structure has a significant effect on firm value, financial performance has a significant effect on firm value, firm size has a significant effect on firm value, firm size is able to mediate the effect between capital structure on firm value, firm size is able to mediate the effect between financial performance on firm value in non-primary sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. It is hoped that this study can help non-primary sector companies listed on the Indonesia Stock Exchange (IDX) to increase their firm value by considering factors that have a significant effect on the firm value such as capital structure, financial performance, and firm size.

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