Analisis Pengaruh Tata Kelola Perusahaan terhadap Struktur Modal dengan Kualitas Laporan Keuangan sebagai Mediator pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

Budiman, Johny; Helena, Helena

doi:10.28932/jmm.v16i2.389

Cited by 8 publications

(14 citation statements)

References 14 publications

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“…Independent board ratio memiliki peran pemantauan yang lebih baik dalam perusahaan, sehingga terciptanya hubungan serta keahlian perusahaan menjadi prestasi yang lebih baik (Al-Najjar, 2014). Tingginya independent board ratio akan lebih memantau manajemen secara aktif dan bertindak semaksimal mungkin untuk mencapai keuntungan pemegang saham (Budiman dan Helena, 2017). Keberadaan independent board ratio sangat penting dan menentukan dalam pengawasan terhadap jalannya perusahaan (Sari dan Marsono, 2013).…”

Section: Kajian Teoriunclassified

Ownership Structure, Board Characteristics, Dan Dividen Policy Pada Perusahaan Manufaktur Yang Terdaftar di BEI

Nurwanti

Hendrian

Nabila

et al. 2022

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This study aims to determine the effect of ownership structure, board characteristics on dividend policy. The research sample is a manufacturing company listed on the Indonesia Stock Exchange for the 2016-2020 period. The independent variables are institutional ownership, ownership concentration, board of directors size, female board of directors ratio, independent board ratio, the dependent variable is dividend policy and the control variables are company age, firm size, financial leverage, return on assets (ROA). The number of samples in this study were 30 manufacturing companies using purposive sampling technique. Panel data regression shows that the size of the board of directors, the ratio of the board of directors has a positive effect on dividend policy, institutional ownership, ownership concentration, the ratio of independent boards has no effect on dividend policy. It is hoped that the research results will provide input for companies and investors to consider institutional ownership, concentration of ownership, size of the board of directors, the ratio of women's board of directors, and the ratio of independent boards because they have an influence on dividend policy.

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Section: Kajian Teoriunclassified

Ownership Structure, Board Characteristics, Dan Dividen Policy Pada Perusahaan Manufaktur Yang Terdaftar di BEI

Nurwanti

Hendrian

Nabila

et al. 2022

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“…Struktur modal yang efektif mampu mencerminkan perusahaan dengan keuangan yang kuat dan stabil. Oleh sebab itu, struktur modal telah menjadi salah satu faktor pertimbangan yang cukup penting (Budiman & Helena, 2017). Sasaran struktur modal adalah bagaimana penggunaan utang dan modal sendiri dapat optimal.…”

Section: Pendahuluanunclassified

“…Tata kelola yang berkualitas tinggi akan meningkatkan kinerja perusahaan tidak hanya dengan membangun dan mempertahankan budaya perusahaan yang memotivasi manajemen untuk mengambil tindakan-tindakan yang memaksimalkan kekayaan pemegang saham, tetapi juga dengan mengurangi biaya modal (Sheikh & Wang, 2012). Stretcher & Johnson (2011) dalam Budiman & Helena (2017) mengatakan bahwa terdapat beberapa gagasan yang dapat membentuk dasar kebijakan praktik struktur modal. Sistem tata kelola perusahaan mengarah kepada kumpulan peraturan dan dorongan yang digunakan pihak manajemen untuk mengarahkan dan mengawasi jalannya kegiatan perusahaan.…”

Section: Pendahuluanunclassified

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Pengaruh Corporate Governance Terhadap Struktur Modal Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2017

Putri

Zulvia

2019

JMPE

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This study aims to examine the effect of corporate governance on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange. Companies need an optimal capital structure so that there are no problems that will later impact the risk of high corporate bankruptcy. Capital structure will be optimal if there is no agency problem. Agency problems occur because of differences in interests between managers, investors, and creditors. To reduce agency conflict, corporate governance is needed. Institutional ownership and the size of the audit committee are used in this study as part of corporate governance. Debt to equity ratio was used to measure capital structure in this study. The sample used in this study amounted to 76 manufacturing companies listed on the Indonesia Stock Exchange. The sample selection in this study used a purposive sampling method. The type of data used is secondary data obtained from www.idx.co.id. The analytical method used is multiple regression analysis. The results of the study show that institutional ownership has a significant effect on capital structure, while the audit committee has no significant effect on capital structure. Keywords: capital structure, corporate governance, institusional ownership, audit committee

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“…Sistem corporate governace yang baik akan melindungi pihak pemegang saham dan kreditor dalam memperoleh kembalian dari dana yang telah di investasikan (Indracahya & Faisol, 2017) Penelitian ini menggunakan beberapa indikator corporate governance. Pertama, kepemilikan manajerial adalah kepemilikan saham perusahaan oleh manajemen sehingga manajer turut aktif dalam pengambilan keputusan (Budiman & Helena, 2017). Kepentingan manajemen dan pemegang saham menjadi sejajar.…”

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The Effect of Corporate Governance on Earnings Management with Capital Structure as Intervening Variable

Audina¹

2020

JBMR

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The purpose of this study is to determine the effect of corporate governance on earnings management with capital structure as an intervening variable in Islamic commercial banks registered in the Financial Services Authority (OJK) for the 2014-2018 period. This research uses quantitative research by using multiple linear regression and path analysis as data analysis. This study uses secondary data in the form of panel data on Islamic commercial banks registered with the Financial Services Authority (OJK) for the 2014-2018 period. The data that has been obtained is then analyzed using SPSS 23 devices. The population in this study are all Islamic commercial banks registered at the Financial Services Authority (OJK) during the 2014-2018 period. The sampling method is done by purposive sampling that is by using several criteria to obtain 12 Islamic banks that are used as research samples. The results of this study indicate that managerial ownership, institutional ownership and audit committee have no effect on earnings management. Managerial ownership, institutional ownership, and audit committee do not affect the capital structure. Capital structure cannot mediate the relationship between managerial ownership, institutional ownership and earnings management.

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Analisis Pengaruh Tata Kelola Perusahaan terhadap Struktur Modal dengan Kualitas Laporan Keuangan sebagai Mediator pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

Cited by 8 publications

References 14 publications

Ownership Structure, Board Characteristics, Dan Dividen Policy Pada Perusahaan Manufaktur Yang Terdaftar di BEI

Ownership Structure, Board Characteristics, Dan Dividen Policy Pada Perusahaan Manufaktur Yang Terdaftar di BEI

Pengaruh Corporate Governance Terhadap Struktur Modal Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2017

The Effect of Corporate Governance on Earnings Management with Capital Structure as Intervening Variable

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