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Rizki Novita Damayanti; Hudi Kurniawanto

Transformasi: Journal of Economics and Business Management 2024 Universitas 17 Agustus 1945 Semarang

The purpose of the following research to see the effect GCG represented in managerial share ownership, institutional share ownership, commissioner size as well as independent commissioners on financial performance in companies with CSR as moderating. The following research is quantitative, the data needed is financial statements of manufacturing companies in bei 2020-2022. data used is secondary. Sampling process uses purposive sampling techniques to obtain sample of 34 companies. Data analysis techniques with multiple linear regression analysis and absolute difference value testing. The results illustrate that managerial ownership and institutional ownership have no significant effect on financial performance in the company, commissioner size has a positive and significant effect on financial performance in company and independent commissioners have a negative and significant effect on financial performance in  company. While in absolute difference value test with the results that csr has not been able to moderate the effect of managerial share ownership and institutional share ownership on financial performance in company, but csr can moderate the effect of commissioner size and independent commissioners on financial performance in company.

Riana Rachmawati Dewi; Kartika Hendra Titisari

Jurnal Insan Pendidikan dan Sosial Humaniora 2024 International Forum of Researchers and Lecturers

This study aims to examine and analyze the influence of institutional ownership, characteristics of the board of commissioners on risk management disclosures on the existence of a risk management committee (RMC). The population in this study are mining companies and various industries listed on the IDX in 2021, namely 102 companies. The sampling technique uses a purposive sampling method and the results are only 45 companies that are included in the sample criteria. Data analysis technique uses logistic regression. The test results show that institutional ownership and independent commissioners have no effect on the existence of a risk management committee (RMC), while education, experience and disclosure of risk management have an effect on the presence of a risk management committee (RMC). These results indicate that risk management should be carried out by the company to develop a follow-up strategy so that business continuity is maintained under the supervision of the board of commissioners and included in the company's annual report.

Ing Wulan Maruti; Luh Nadi

Jurnal Ekonomi dan Keuangan 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This purpose of this research is to analyse the influence thin capitalization, assets mix, and independent commissioner against tax avoidance. This population in this study are consumer goods sector companies being listed in Indonesian Stock Exchange during period 2016 – 2021 with total 30 observation used as sample consisting of 5 companies with research period of 6 years selected by purposive sampling method. The data used on this study are secondary data based on IDX and company official website. The method used in this study are mixing documentation and literature study. The methodology used in this research is the multiple regressions by dated panel regression. The result of this study show that simultaneously thin capitalization, assets mix, and independent commissioner are influence tax avoidance. The other result of this study show that partially thin capitalization, assets mix, and commissioner independent are influence tax avoidance.

Nisak, Khoirun; Jaeni, Jaeni

Dinamika Akuntansi Keuangan dan Perbankan 2019 Faculty of Economic and Business Universitas STIKUBANK

The purpose of this study is to examine the Determinants to Corporate Social Resposibility Disclosure in Manufacturing Companies listed on the Indonesia Stock Exchange. The dependent variable is Corporate Social Resposibility Disclosure. Independent variable are Firm Size, Liquidity, Profitability, Industrial Type, Managerial Ownership, and Size of Board of Commissioner. The population in this study was all Manufacturing Company listed on the Indonesia Stock Exchange in 2015-2017. Samples were 247 manufacturing companies. This study used purposive sampling method.The analysis used in this reseacrh are multiple linear regression analysis. The results of the testing of hypotheses partial evaluation shows that there are significant influence on Firm Size, Liquidity,Profitability, and Size of Board of Commisioner while for Industrial Type and Managerial Ownership not have significant influence to the Corporate Social Responsibility Disclosure.  Keywords: firm size, liquidity, proftitability, industrial type, managerial ownership, size of board of commissioner, corporate social resposibility disclosure