The Relationship of Corporate Governance, Corporate Social Responsibilities and Corporate Financial Performance in One Continuum

Murwaningsari, Etty

doi:10.25105/imar.v9i1.1289

Cited by 41 publications

(58 citation statements)

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“…Based on this analysis, the hypothesis H3: MO has a significant direct effect on the CFP. This result is in line with Murwaningsari (2009) research; which shows Good Corporate Governance, namely managerial and institutional ownership has an influence on the company's performance (as measured by TOBINS'Q).…”

Section: Figure 2 Model Resultssupporting

confidence: 89%

“…Thus the hypothesis H4: IO (Institutional Ownership) has a significant direct effect on corporate financial performance (CFP) rejected. This is not in line with the research of Chung et al (2002); Murwaningsari (2009); Effect of Company Size Control variables (SIZE) and Audit Committee (AC) on corporate financial performance (CFP). In this study, there are two control variables, SIZE, and AC.…”

Section: Figure 2 Model Resultscontrasting

confidence: 71%

“…While other studies, Andini and Sulistyanto (2011); Anggit and Shodiq (2014) concluded that institutional ownership does not affect earnings management. Murwaningsari (2009) research proves that managerial and institutional ownership has an influence on company performance. The results of Berke-Berga, Dovladbekova, and Abula 2017revealed that there is a positive relationship between managerial ownership and internal performance measures (ROA) while it does not significantly affect market performance measures.…”

Section: Introductionmentioning

confidence: 79%

See 2 more Smart Citations

Effect of Institutional Ownership and Managerial Ownership on Corporate Financial Performance: Mediating Earning Management.

Rizani¹,

Lisandri²,

Boedhi³

et al. 2019

Proceedings of the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018)

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This study was intended to obtain empirical evidence of the effect of Institutional Ownership and Managerial Ownership on Corporate Financial Performance through Earning Management. Using the Path Analysis method for banks listed on the Stock Exchange, there is evidence that Institutional Ownership and Managerial Ownership influence Corporate Financial Performance through the mediation of earnings management. Both of these variables negatively affect earnings management, and earnings management has a negative influence on the company's financial performance. That is every increase in managerial ownership and institutional ownership increases, causing a decrease in earnings management, while a decrease in earnings management can increase the company's financial performance. This study succeeded in proving in the banking sector that earnings management can be suppressed by a self-control mechanism to reduce the effect of agency theory, among others by (1) ownership of company shares by the manager (managerial ownership); (2) share ownership by institutions (institutional ownership). This study also proves that the firm size and audit committee control variables have no significant effect on the company's financial performance.

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Section: Figure 2 Model Resultssupporting

confidence: 89%

Section: Figure 2 Model Resultscontrasting

confidence: 71%

Section: Introductionmentioning

confidence: 79%

See 1 more Smart Citation

Effect of Institutional Ownership and Managerial Ownership on Corporate Financial Performance: Mediating Earning Management.

Rizani¹,

Lisandri²,

Boedhi³

et al. 2019

Proceedings of the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018)

View full text Add to dashboard Cite

show abstract

“…According to Downes and Goodman (1999) and Murwaningsari (2009), managerial ownership is the shareholders which also means in this case as the owner in the company of the management who actively participate in decision making in a company concerned. In agency theory it is explained that the interests of management and the interests of shareholders may be contradictory.…”

Section: Managerial Ownershipmentioning

confidence: 99%

Effect of Corporate Social Responsibility and Good Corporate Governance on the Value of Company with Profitability as Moderating Variables

Yanto

Ak²,

M.Ak³

2018

JAAF

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This research aims to examine the influence of disclosure of corporate social responsibility and good corporate governance on the firm value to profitability as a moderating variable of manufactured companies listed on the Indonesia Stock Exchange for the period 2010-2012. This type of research is an association research using purposive sampling technique. The population in this study are the manufactured companies listed on Indonesia Stock Exchange during the years 2010-2012, as many as 91 companies as selected samples, thus, the total of observations in this study is composed of 273 companies that are analyzed using multiple linear regression with moderate regression analysis. The data used are from financial statements and sustainable report. Hypothesis testing using t test and F test. Research results showed that disclosure of corporate social responsibility and good corporate governance that is moderated affects firm value.

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“…Oleh karenanya, semakin banyak komite audit maka semakin berkualitas pengungkapan lingkungan bagi stakeholders. Kepemilikian institusional juga dapat meningkatkan kualitas pengungkapan lingkungan karena investor institusional memunyai lebih banyak pengalaman dalam menerapkan prinsip corporate governance yang baik untuk melindungi hakhak pemegang saham (Murwaningsari, 2009). Hak-hak tersebut termasuk informasi mengenai pengungkapan lingkungan perusahaan.…”

Section: Pengaruh Struktur Tata Kelola Perusahaan Terhadap Kualitas Punclassified

Determinan Kualitas Pengungkapan Lingkungan dan Pengaruhnya Terhadap Nilai Perusahaan

Kokasih¹

2019

persi

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This study aims to prove the influence of environmental performance, industry sensitivity, corporate governance structure and media coverage on the quality of environmental disclosures, also aims to prove the influence of the quality of environmental disclosure on the value of the company. The sample in this study were companies registered in eight types of industries, namely mining, energy, chemistry, pharmacy, cosmetics and household needs, food and beverages, oil and gas, and forestry in the period 2015-2017. This study uses Principal Component Analysis (PCA) to simplify corporate governance structure variables. The results show one component that represents corporate governance, the size of the board of commissioners, audit committee, and institutional ownership. Further, the results also indicate that environmental performance, industry sensitivity, corporate governance structure, media coverage and profitability have a positive effect on the quality of environmental disclosures.Abstrak. Penelitian ini bertujuan untuk membuktikan pengaruh kinerja lingkungan, sensitivitas industri, struktur tata kelola perusahaan dan

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The Relationship of Corporate Governance, Corporate Social Responsibilities and Corporate Financial Performance in One Continuum

Cited by 41 publications

References 0 publications

Effect of Institutional Ownership and Managerial Ownership on Corporate Financial Performance: Mediating Earning Management.

Effect of Institutional Ownership and Managerial Ownership on Corporate Financial Performance: Mediating Earning Management.

Effect of Corporate Social Responsibility and Good Corporate Governance on the Value of Company with Profitability as Moderating Variables

Determinan Kualitas Pengungkapan Lingkungan dan Pengaruhnya Terhadap Nilai Perusahaan

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