Analisis Pengaruh Tata Kelola Perusahaan Dan Struktur Modal Terhadap Kinerja Perusahaan

Supriyanto,; Hendri, Jhoni

doi:10.22219/jaa.v4i2.18181

Cited by 3 publications

(3 citation statements)

References 41 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Oleh sebab itu, untuk menghindari moral hazard tersebut dibutuhkan suatu konsep yaitu GCG. Supriyanto & Hendri (2021) menyatakan masalah keagenan juga mempengaruhi keputusan manajer dalam mengelola struktur modal. Pengelola harus mengurangi biaya keagenan untuk meningkatkan kinerja perusahaan dan hal ini hanya dapat dicapai melalui struktur tata kelola perusahaan yang baik.…”

Section: Jrak 131unclassified

Peran Mediasi Internal Fraud Terhadap Kinerja Perbankan

Rohemah

Prasetyono

Yuliana

2023

JRAK

View full text Add to dashboard Cite

Purpose: This study aims to determine the direct effect of Good Corporate Governance (GCG) and Risk Management on banking performance, as well as to analyze fraud in mediating the relationship between Good Corporate Governance (GCG) and Risk Management in improving banking performance. Methodology/approach: The method used in this study is a quantitative method using path analysis. The number of samples in this study were 43 conventional banks and 10 Islamic banks. The total sample of 53 banks in the 2016-2020 period is 265 data. Findings: The results of the study show that Good Corporate Governance and Risk Management have an indirect effect on banking performance through fraud. Through this research, the role of GCG and risk management becomes important in improving performance, although not directly. Practical implications: The findings show that although GCG and risk management can improve performance, they have not been able to reduce fraud. So this should be considered properly by the company. Originality/value: The large number of studies on GCG and Risk Management on fraud and performance with inconsistent results indicates that this research can still be explored further. Therefore, this research will fill in the gaps in GCG and risk management research by making fraud a mediating variable.

show abstract

Section: Jrak 131unclassified

Peran Mediasi Internal Fraud Terhadap Kinerja Perbankan

Rohemah

Prasetyono

Yuliana

2023

JRAK

View full text Add to dashboard Cite

show abstract

“…Jika prinsipal tidak dapat secara langsung mengamati upaya agen, atau secara akurat mengambil kesimpulan dari beberapa ukuran output, maka agen mungkin memiliki insentif untuk bertindak dengan cara yang berbeda dari apa yang disepakati dalam kontrak kerja (asimetri informasi). Oleh karena itu, prinsipal akan membuat struktur mekanisme yang mengawasi agen untuk menahan perilaku oportunistik dan mengikuti kehendak prinsipal (Ghozali, 2020;Ramadan et al, 2021;Supriyanto & Hendri, 2021).…”

Section: Teori Keagenanunclassified

Tata Kelola Perusahaan Dalam Mengurangi Kecurangan Laporan Keuangan (Systematic Literature Review Dengan Metode Meta Sintesis)

Tanjaya

Kwarto

2022

JAA

View full text Add to dashboard Cite

Financial statement fraud is an opportunistic behavior of agents that misleads the principal due to information asymmetry. Principals take advantage of corporate governance to overcome this. Corporate governance is supervisory mechanisms carried out by principals against agents that aim to reduce information asymmetry. This study aims to identify the corporate governance structure and understand the role of corporate governance in reducing the potential for fraudulent financial statements. This research is a systematic literature review with a meta-synthesis method using a meta-aggregation approach. We identify six components of the corporate governance structure: the government, investors, the board of directors, management, whistleblowing systems, and auditors. Our research has not found the role of any of the components that can effectively reduce the potential for fraudulent financial statements. These components need to collaborate and synergize regarding reducing fraudulent financial statements. Our research also identifies several factors that can influence corporate governance

show abstract

“…Research (Kristianti, 2018) states that capital structure influences financial performance. The study says that an increase in corporate debt funding would affect the company's net profit growth.…”

Section: Introductionmentioning

confidence: 99%

Financial Performance Determinant: Evidence On Energy And Mineral Sector

Daud Fahkruddin Sedovandara,

Dewa Putra Krishna Mahardika

2023

Jurnal Akuntansi

View full text Add to dashboard Cite

Financial performance is essential to the company because financial performance indicates company health. This study intends to present simultaneous and partial empirical evidence on the effect of environmental management systems, asset management, and capital structure on financial performance in the energy and mineral sectors listed on the Indonesia Stock Exchange from 2018 to 2021. The number of samples that can be obtained is 50, totalling 200 observations. Hypothesis testing in this study is used descriptive statistics with panel data regression analysis. The results showed that environmental management systems, asset management, and capital structure simultaneously affect financial performance. Partially, the environmental management system does not affect financial performance, asset management positively affects financial performance, and capital structure negatively affects financial performance.

show abstract

Analisis Pengaruh Tata Kelola Perusahaan Dan Struktur Modal Terhadap Kinerja Perusahaan

Cited by 3 publications

References 41 publications

Peran Mediasi Internal Fraud Terhadap Kinerja Perbankan

Peran Mediasi Internal Fraud Terhadap Kinerja Perbankan

Tata Kelola Perusahaan Dalam Mengurangi Kecurangan Laporan Keuangan (Systematic Literature Review Dengan Metode Meta Sintesis)

Financial Performance Determinant: Evidence On Energy And Mineral Sector

Contact Info

Product

Resources

About