PENGARUH DEWAN DIREKSI, KOMISARIS INDEPENDEN, KOMITE AUIDT, DAN KUALITAS AUDIT TERHADAP KINERJA KEUANGAN (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019)

Apriani, Nur Laeli; Azizah, Siti Nur; Rachmawati, Erny; Kusbandiyah, Ani

doi:10.32682/jpekbm.v4i2.1826

Cited by 3 publications

(2 citation statements)

References 0 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Dewan direksi jadi salah satu faktor yang mampu memberi pengaruh dalam kinerja keuangan. Lebih banyak dewan, maka menawarkan lebih banyak pengalaman dan keahlian untuk membuat keputusan yang lebih baik (Apriani et al, 2020). Agency theory menekankan pentingnya pendelegasian kekuasaan dari prinsipal ke agen, agen memiliki tugas manajemen perusahaan sesuai dengan kepentingan klien.…”

Section: Kinerja Keuangan Perusahaanunclassified

Peran Reputasi Perusahaan dalam Memediasi Pengaruh Corporate Social Responsibility dan Ukuran Dewan Direksi terhadap Kinerja Keuangan Perusahaan

Citradewi,

Widiani

2024

JEA

View full text Add to dashboard Cite

In the last five years, service industry companies have experienced the sharpest decline in financial performance compared to companies in other sectors. This research aims to determine the effect of CSR and the size of the board of directors on financial performance, which is mediated by company reputation. The population used in this research is all service industry issuers registered on the IDX (Indonesian Stock Exchange), totaling 1,338 issuers in 2019-2021. Purposive sampling is the technique of choice in sampling decisions, and a total sample of 69 issuers was obtained. The data analysis techniques used in this research are panel data regression analysis and path analysis. Based on the research results, it was concluded that the CSR variable had an effect on the company's reputation, the company's reputation had an effect on the company's financial performance, the size of the board of directors had no effect on the company's reputation, CSR and the size of the board of directors had no effect on the company's financial performance and could not be mediated by the company's reputation. Future research can expand the research sample and variables so that the coverage is broader and more factors can influence the company's financial performance.

show abstract

Section: Kinerja Keuangan Perusahaanunclassified

Peran Reputasi Perusahaan dalam Memediasi Pengaruh Corporate Social Responsibility dan Ukuran Dewan Direksi terhadap Kinerja Keuangan Perusahaan

Citradewi,

Widiani

2024

JEA

View full text Add to dashboard Cite

show abstract

“…Dengan demikian, semakin banyak anggota direksi maka akan lebih jelas job desk masing-masing sehingga berdampak positif bagi shareholder. Lebih lanjut, banyaknya anggota direksi maka dapat berpengaruh dalam pengambilan keputusan dengan lebih tepat dan teliti sehingga meningkatkan kinerja profitabilitas (Apriani et al, 2020). Penelitian Rahmawati (2017), Fitria (2018) dan Ekshandy (2018) menjelaskan bahwa dewan direksi memiliki pengaruh positif terhadap profitabilitas, sebab semakin banyak dewan direksi banyak pula yang terhubung antara pihak eksternal dan internal dalam mengelola kinerja profitabilitas.…”

Section: Pengaruh Jumlah Dewan Direksi Terhadap Profitabilitasunclassified

The Influence of Institutional Ownership, Sharia Supervisory Board, Board of Directors, and Company Size on Profitability with Islamic Social Reporting as a Moderating Variable

Nurhabibie¹,

Fakhruddin²,

Pramono³

et al. 2023

MINISTAL

View full text Add to dashboard Cite

The purpose of this study was to examine the effect of institutional ownership, sharia supervisory board, board of directors, and company size on profitability with Islamic social reporting as a moderating variable. The sample used in this research is Islamic Commercial Banks in 2015-2021 with a total of 96 samples. The data analysis technique used is panel data regression analysis. Analysis of the 3 stages of the test, namely the preliminary test which will determine the model used through the chow test, Breush and pagan lagrangian multiplier test, and Hausman test. Based on the results of the three preliminary tests, this research will use a fixed effect model to examine the relationship between variables. Then the diagnostic tests, namely heteroscedasticity and autocorrelation, are continued with hypothesis testing.

show abstract

The influence factors of the complementary level of financial and tax aggressiveness in Indonesia

Amriza

Rachmawati

2021

IJRBS

View full text Add to dashboard Cite

This research focus to investigate the effect of audit quality and financial constraint on the complementary level of financial and tax reporting aggressiveness. This research uses binary logistic regression to investigate the effect of audit quality and financial constraint on the complementary level of financial and tax reporting aggressiveness with a sample of 147 manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. This research found that companies with good audit quality have a complementary level of financial and tax reporting aggressiveness that tends to be below. Also, companies that face financial constraints have a higher complementary level of financial reporting and tax aggressiveness. This study presents empirical evidence that supports the view of audit quality and financial constraint’s impact on the complementary level of financial and tax aggressiveness. Although there are many studies that discuss the relationship between financial and tax aggressiveness, there are still few studies that contribute to examine the determinants of the complementary level of financial and tax reporting aggressiveness in Indonesia.

show abstract

PENGARUH DEWAN DIREKSI, KOMISARIS INDEPENDEN, KOMITE AUIDT, DAN KUALITAS AUDIT TERHADAP KINERJA KEUANGAN (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019)

Cited by 3 publications

References 0 publications

Peran Reputasi Perusahaan dalam Memediasi Pengaruh Corporate Social Responsibility dan Ukuran Dewan Direksi terhadap Kinerja Keuangan Perusahaan

Peran Reputasi Perusahaan dalam Memediasi Pengaruh Corporate Social Responsibility dan Ukuran Dewan Direksi terhadap Kinerja Keuangan Perusahaan

The Influence of Institutional Ownership, Sharia Supervisory Board, Board of Directors, and Company Size on Profitability with Islamic Social Reporting as a Moderating Variable

The influence factors of the complementary level of financial and tax aggressiveness in Indonesia

Contact Info

Product

Resources

About