Pengaruh Dewan Komisaris, Komisaris Independen, Dan Kepemilikan Manajerial Terhadap Kinerja Keuangan Perusahaan Di Masa Pandemi Covid – 19

Pratiwi, Via Ayu; Noegroho, Yefta Andi Kus

doi:10.21776/tema.23.1.7-16

Cited by 2 publications

(2 citation statements)

References 5 publications

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“…These results are in accordance with research conducted by (Pratiwi & Noegroho, 2022), Where it was found that independent commissioners are able to have a negative effect on the company's performance. The proportion of the independent board of commissioners has a negative effect on the company's financial performance.…”

Section: The Influence Of Independent Commissioners On the Company's ...supporting

confidence: 92%

The Effect Of Good Corporate Governance On The Profitability Of Banking Companies Listed On The Idx

Anggraeni,

Kartini

2024

IJSSR

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The emergence of economic crisis in Indonesia is caused by poor corporate governance or Good Corporate Governance that will cause corruption. This study aims to determine the effect of managerial ownership, institutional ownership, board of commissioners, audit committee and board of directors on company performance. The sample used in this study is banking companies in Indonesia listed on the IDX which are currently 2020 – 2022 obtained from the IDX website or www.idx.co.id. The analytical tool used to test research hypotheses is multiple regression. The results showed that managerial ownership and the board of directors had a positive effect on the company's performance. Independent Commissioners negatively affect the Company's performance. Meanwhile, institutional ownership and audit committees have no effect on the performance of banking companies.

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Section: The Influence Of Independent Commissioners On the Company's ...supporting

confidence: 92%

The Effect Of Good Corporate Governance On The Profitability Of Banking Companies Listed On The Idx

Anggraeni,

Kartini

2024

IJSSR

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“…Laporan keuangan yang diterbitkan perusahaan juga berkaitan dengan salah satu biaya keagenan, yaitu biaya perikatan. Biaya perikatan adalah biaya yang ditanggung oleh pihak agen dalam rangka mencapai keselerasan tujuan antara prinsipal dengan agen, agar prinsipal tidak dirugikan (Pratiwi & Yulianto, 2016). Laporan keuangan yang dibuat oleh pihak manajemen juga merupakan salah satu bentuk dari penerapan biaya perikatan dalam hubungan keagenan.…”

Section: Teori Sinyalunclassified

Pengaruh Ukuran Perusahaan, Umur Perusahaan, Likuiditas, dan Leverage terhadap Audit Report Lag (Studi pada Perusahaan Consumer Goods Terdaftar di BEI Tahun 2019-2020)

Sudjono,

Setiawan

2022

Owner

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Financial statements contain useful information for many users. The usefulness of financial statements affects how the users need to analyze financial statements timely for the decision-making process. To maintain the accuracy and transparency of financial statements, each company must request an audit service from an audit firm, which requires a long time. This may lead to the phenomenon known as audit report lag. In concern of the timeliness of financial statement reporting, this research wanted to find a solution that can be taken by regulators and companies so that financial statements can be reported timely. The purpose of this research is to analyze the impact of firm size, firm age, liquidity, and leverage on audit report lag. This research is quantitative, using the simple random sampling technique. The samples used for this research are the consumer goods sector companies that are listed in BEI from 2019 until 2020, with a total of 72 samples used. The data is analyzed using SPSS 24 for the classic assumption test, descriptive statistical analysis, and multiple linear regression test. The results showed that firm size affects negatively the audit report lag, firm age also affects negatively toward the audit report lag, liquidity affects negatively audit report lag and leverage also affects the audit report lag negatively. The results also showed that firm size, firm age, liquidity, and leverage affect the audit report lag simultaneously. The implication of this research may help companies and regulators in supporting the timeliness of financial statement reporting.

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Pengaruh Dewan Komisaris, Komisaris Independen, Dan Kepemilikan Manajerial Terhadap Kinerja Keuangan Perusahaan Di Masa Pandemi Covid – 19

Cited by 2 publications

References 5 publications

The Effect Of Good Corporate Governance On The Profitability Of Banking Companies Listed On The Idx

The Effect Of Good Corporate Governance On The Profitability Of Banking Companies Listed On The Idx

Pengaruh Ukuran Perusahaan, Umur Perusahaan, Likuiditas, dan Leverage terhadap Audit Report Lag (Studi pada Perusahaan Consumer Goods Terdaftar di BEI Tahun 2019-2020)

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