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Analytics

Mahendra Jaya Wardana; Sartika Wulandari

Jurnal Ilmiah Komputerisasi Akuntansi 2021 Universitas Sains dan Teknologi Komputer

The biggest source of state income from taxes. Indonesian government keep continuously increase the national income through taxes. The research examines how profitability, leverage, independent commissioners and the influence of institusional ownership. The sample used is manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2020. The sampling method uses purposive sampling in order to obtain 58 manufacturing companie. This study uses panel data regression analysis techniques with the help of the Eviews 10. This study shows that the independent variabel profitability has a significant positive effect on tax avoidance. While leverage, independent commissioners, and the influence of institusional ownership has no effect on tax avoidance,

Adila Ayu Sukma; Wulandari, Sartika; Widhian Hardiyanti

Jurnal Ilmiah Komputerisasi Akuntansi 2021 Universitas Sains dan Teknologi Komputer

This study examines the effect of managerial ownership, institutional ownership, independent commissioners, audit committees and profitability, on the timeliness of financial reporting in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The population in this study were all companies listed on the Indonesia Stock Exchange from 2016 to 2019. The sample selection used the purposive sampling method and 299 samples were obtained. The analysis used is logistic regression analysis. The results showed that profitability had a significant positive effect on the timeliness of financial reporting. Meanwhile, managerial ownership, institutional ownership, independent commissioners, and audit committees have no effect on the timeliness of financial reporting

Arista Aulia Sabtarina Kurniawati

Prospect : Jurnal Manajemen dan Akuntansi 2021 STIE Rajawali Purworejo

This study aims to analyze "THE EFFECT OF GOOD CORPORATE GOVERNANCE ON COMPANY PERFORMANCE (Study on Consumer Goods Industry Sector Companies Listed on the Indonesia Stock Exchange for the 2017-2019 Period)". By using our mechanisms of Good Corporate Governance, namely the Board of Directors, Board of Commissioners, Managerial Ownership, and Institutional Ownership as independent variables, while company performance is measured using Return On Assets (ROA) as the dependent variable. This study uses quantitative data with secondary data sources. Research data collection techniques using literature and documentation. The population in this study were 52 companies listed on the Indonesia Stock Exchange in the Consumer Goods Industry Sector. The research sample used a purposive technique with a total of 10 companies that met the characteristics. This study uses data analysis methods, namely: classical assumptions, multicollinearity, autocorrelation, heteroscedasticity, multiple correlation, multiple regression, coefficient of determination, t and F tests. (2 tailed) = 0.177> 0.05, meaning that there is no significant effect between the Board of Directors and company performance. H2 T test results obtained values -2.386 <1.70814 and Sig. (2tailed) = 0.025 <0.05, meaning that the Board of Commissioners has a significant effect on company performance. The results of the T H3 test obtained the results of -1.189 <1.70814 and Sig. (2 tailed) = 0.246> 0.05, it means that Managerial Ownership has no significant effect on company performance. The results of the T H4 test showed the results of 2.943> 1.70814 and Sig. (2 tailed) = 0.007 <0.05, meaning that institutional ownership has a significant effect on company performance. From the results of the F test, it is found that the calculated F value is greater than the F table (3.405> 2.60), and the calculated significant value is smaller than the predetermined significant value (0.024 <0.05), which means the variables of Directors, Board of Commissioners, Managerial Ownership and Institutional Ownership have a significant effect on company performance. 

Ika Sri Febriyanti

Prospect : Jurnal Manajemen dan Akuntansi 2021 STIE Rajawali Purworejo

This study aims to examine the effect of institutional ownership, managerial ownership, independent commissioners and company size on the integrity of financial statements (in the plastic and packaging sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The population in this study is the plastics sub-sector company. and packaging listed on the Indonesia Stock Exchange (IDX) in 2017-2019 were 15 companies. The sampling method used was purposive sampling, where samples that met the criteria were 6 companies over a period of 3 years, so the number of samples of research data was 18. The analysis technique used is multiple correlation analysis, multiple linear regression analysis, coefficient of determination, t test and f test. The results of this study indicate that institutional ownership, managerial ownership, independent commissioners and company size affect the integrity of financial statements.

Mujiyono Mujiyono; Kristyana Dananti

Progress : Jurnal Manajemen dan Akuntansi 2021 STIE Rajawali Purworejo

This study aims to determine the effect of Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) disclosure in stock prices. The population in this study are mining companies listed on the Indonesian Stock Exchange in 2016-2018. With purposive sampling method obtained 17 companies. The data collection used is a documentation study method by obtaining data in the form of company annual report. Proxied CSR includes CSR-Eonomy, CSR-Environment, and CSR-Social. GCG is proxied by an Independent Commissioner and an Independent Audit Committee. The data analysis technique used multiple linear regression analysis. This includes the classical assumption test, t test, coefficient determination and F test. The results show that CSR-Economic disclosure has a positive but significant effect on stock price. CSR-Environmental disclosure has a significant positive effect on stock price. CSR-Social disclosure has a significant positive effect on stock price. Each Independent Commissioner and Independent Audit Committee have a positive significant effect on stock price.