The Effect of Banking Company Performance toward Good Corporate Governance Listed in Indonesia Stock Exchange

Markonah,; Cahaya, Yohanes Ferry; Riwayati, Hedwigis Esti

doi:10.1016/j.sbspro.2016.05.024

Cited by 13 publications

(12 citation statements)

References 2 publications

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“…Penelitian yang pernah dilakukan di Indonesia adalah penelitian Markonah, Cahaya, & Riwayati (2016) yang menganalisis hubungan mekanisme corporate governance dan indikasi manajemen laba. Penelitian di-lakukan terhadap perusahaan yang terdaftar di Bursa Efek Jakarta (BEJ) sebelum tahun 1994 selain perusahaan yang berada dalam kelompok industri perbankan dan asuransi.…”

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Implikasi Corporate Governance dan Ukuran Perusahaan pada Manajemen Laba

Octavia

2017

jamal

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Abstrak: Implikasi Corporate Governance dan Ukuran Perusahaan pada Manajemen Laba. Penelitian ini bertujuan untuk mengetahui implikasi corporate governance dan ukuran perusahaan terhadap manajemen laba. Metode yang digunakan adalah regresi berganda de ngan sampel 40 perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2015. Hasil penelitian menunjukkan bahwa besar kecilnya komposisi dewan komisaris tidak berdampak pada manajemen laba yang dilakukan oleh perusahaan. Institusi yang memiliki saham cukup besar mempunyai kemampuan untuk melakukan intervensi terhadap perusahaan dan proses pelaporan keuangannya. Kepemilikan managerial membuat tindakan manajer selaras dengan pemegang saham sehingga dapat memperkecil perilaku oportunis. Komite audit berfungsi secara optimal dalam melakukan pengawasan terhadap laporan keuangan serta kinerja audit internal.

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Implikasi Corporate Governance dan Ukuran Perusahaan pada Manajemen Laba

Octavia

2017

jamal

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“…This study will conduct an analysis related to the influence of non-financial measures, independent board of commissioners, and audit quality on firm value in companies in the period 2013-2016, is listed on the Indonesian stock exchange (BEI), and is engaged in manufacturing. Some research related to companies listed on the IDX include the application of Islamic (Sharia) law, corporate governance, and growth opportunities affecting dividend policy (Imamah, Lin, Suhadak, Handayani, & Hung, 2019), efficiency of the Indonesian stock exchange (Andrianto & Mirza, 2016), the behavior of price setting on the Indonesian stock exchange is contributed by the credit risk market (Sharma, Thuraisamy, Madyan, & Laila, 2019), and and research related to return on equity (ROE), Size, composition and return of assets (ROA) ) that affects good corporate governance (GCG) in companies (Makonah, Cahaya, & Riwayati, 2016). Therefore, this research is new in analyzing the factors that influence firm value in companies listed on the Indonesian stock exchange consisting of nonfinancial measures, independent board of commissioners, and audit quality engaged in manufacturing.…”

Section: Introductionmentioning

confidence: 99%

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2020

EJBIR

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This study aims to analyze the effect of non-financial measures, independent board of commissioners, and audit quality on firm value, with the cost of equity as a moderating variable. The method used in this research is descriptive and verification methods. The data source is secondary data from the annual reports of manufacturing companies in the 2013-2016 period which are listed on the Indonesia Stock Exchange as many as 97 companies with 388 companies. The results showed that there are non-financial measures of customer perspective and internal process perspective, independent board of commissioner, and audit quality significantly influence firm value. Cost of equity as a moderating variable makes the influence of the independent board of commissioner weak against firm value. While the growth and learning perspective variables do not really affect the firm value. Cost of equity strengthens the influence of non-financial measures customer perspective on firm value, while in the internal process perspective, growth and learning of non-financial measures and audit quality are weak. The cost of equity will strengthen variables that can support the wishes of shareholders and will weaken variables that are independent of board of commissioner and audit quality. Other results require large costs to increase firm value. Firm value can be increased by increasing non-financial activities, the number of independent board of commissioner shares and conducting audit quality by reducing the amount of cost of equity that can weaken the value of firm value.

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“…One study findings reveal that return on equity (ROE) and Size have a significant negative relationship to GCG index. While, return on asset(ROA) and fixed asset variables have a significant positive relationship to GCG index (Markonah, Cahaya and Riwayati, 2016). Meanwhile, one study mentioned that the board of directors have a negatif and insignificant effect on return on assets (ROA).…”

Section: Introductionmentioning

confidence: 99%

Could independent board, board meeting, audit committee, and risk committee improve the asset quality and operational performance a study of listed banks in Indonesia

Chou¹,

Buchdadi²

2017

Pressacademia

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Purpose -This study examines the impact of independent board of directors, board meeting, audit committee, and risk committee on bank practise in Indonesia. Methodology -Asset quality is measured by non-performing loans (NPL), and operational performance is measured by operational expense ratio (BOPO). While, as independent variables we used some good corporate governance variables including independent board (IB), the annual board meeting (BM), the percentage of annual board of director meeting attendance, the annual board-executive meeting (BEM), the percentage of annual board-executive meeting attendance, Audit Committee (AC), Audit Committee Meeting (ACM), the percentage of annual audit committee meeting attendance, Risk Committee (RC), Risk Committee Meeting (RCM), and the percentage of annual risk committee meeting attendance. The data are listed banks in Indonesian Capital Market during 2013-2015 using unbalanced panel data two stage least square (2SLS) regression. Findings-The findings reveal that independent board will improve the prudence principal of the bank. While the board of directors meeting will enhance the operational performance of the bank.In addition, the number of the audit committee will make better operational performance, while the number of meeting will improve the non-performing loan. Conclusion-Regarding these results the central bank and also the other stakeholders could maintain the role of the independent board of directors as well as the number of high quality annual meeting of the board. In addition, this study also reveals the role of the audit committee in banking business. This study supports the agency theory that monitoring activity will make the firm better performance.

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The Effect of Banking Company Performance toward Good Corporate Governance Listed in Indonesia Stock Exchange

Cited by 13 publications

References 2 publications

Implikasi Corporate Governance dan Ukuran Perusahaan pada Manajemen Laba

Implikasi Corporate Governance dan Ukuran Perusahaan pada Manajemen Laba

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Could independent board, board meeting, audit committee, and risk committee improve the asset quality and operational performance a study of listed banks in Indonesia

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