Log in

Relevant bibliographies by topics / Company's Board / Journal articles

To see the other types of publications on this topic, follow the link: Company's Board.

Journal articles on the topic 'Company's Board'

Author: Grafiati

Published: 4 June 2021

Last updated: 6 February 2022

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'Company's Board.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

Kusumawardhany, Susi Sih, and Yunita Kurnia Shanti. "PENGARUH PENGARUH KOMITE AUDIT, DEWAN KOMISARIS DAN DEWAN DIREKSI TERHADAP KINERJA KEUANGAN PERUSAHAAN." Journal of Information System, Applied, Management, Accounting and Research 5, no. 2 (2021): 400. http://dx.doi.org/10.52362/jisamar.v5i2.383.

Full text

Abstract:

This study aims to examine the effect of the audit committee, the board of commissioners and the board of directors on the company's financial performance. This study aims to prove this influence on the company's success rate in carrying out its operational activities. The population in this study are manufacturing companies in the consumer goods sector listed on the IDX in 2017-2019. The sampling method uses purposive sampling, which is a sampling technique with certain considerations. The research sample was 23 in 3 years with a total of 69 samples. The data analysis method used classical as

APA, Harvard, Vancouver, ISO, and other styles

2

Fatimah, Fatimah, and Putri Dwi Wahyuni. "PENGARUH DEWAN KOMISARIS INDEPENDEN, KEPEMILIKAN INSTITUSIONAL DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN." CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini 1, no. 3 (2020): 438–57. http://dx.doi.org/10.31258/jc.1.3.438-457.

Full text

Abstract:

This study aimed to determine the effect of Independent Board of Commissioners, Institutional Ownership and Intellectual Capital on Company’s Financial Performance. The Company's financial performance is proxied by NPM (Net Profit Margin). This study uses multiple linear analysis methods with hypothesis testing the coefficient of determination, f test and t test. The population in this study are transportation services companies listed on Indonesia Stock Exchange 2016-2018 period. Based on the purposive sampling method. there is the final data in this study. The results of this study indicate

APA, Harvard, Vancouver, ISO, and other styles

3

Murhadi, Werner Ria, Deliana Azaria, and Bertha Silvia Sutedjo. "BOARD DIVERSITY AND FINANCIAL PERFORMANCE IN INDONESIA." Journal of Entrepreneurship & Business 2, no. 2 (2021): 86–95. http://dx.doi.org/10.24123/jeb.v2i2.4537.

Full text

Abstract:

Corporate governance has attracted many researchers to examine the relationship between board characteristics and financial performance. This study aims to determine the effect of board diversity, board size, and board independence on financial performance. This research is panel data with the number of observations reaching 1,355 years of observation. Financial performance is measured using accounting-based and market-based. It was found that the presence of female directors could not provide sound financial performance, even with a woman's prudence attitude would have an impact on decreasing

APA, Harvard, Vancouver, ISO, and other styles

4

Maryanti, Eny, and Wildah Nihayatul Fithri. "Corporate Social Responsibilty, Good Corporate Governance, Kinerja Lingkungan Terhadap Kinerja Keuangan Dan Pengaruhnya Pada Nilai Perusahaan." Journal of Accounting Science 1, no. 1 (2017): 21. http://dx.doi.org/10.21070/jas.v1i1.773.

Full text

Abstract:

The purpose of this study wanted to identify the influence of corporate social responsibility, good corporate governance, and environmental performance to financial performance and identify the effect of the financial performance of the company's value. This study uses a quantitative method with path analysis technique, using a sample of companies listed on the Indonesian Stock Exchange and is also listed in the PROPER which consists of 16 companies with criteria determined sample through purposive sampling method. The results of this study is that CSR affect the financial performance of compa

APA, Harvard, Vancouver, ISO, and other styles

5

Suharti, Suharti, Anton Anton, and Irawati Irawati. "Model Hubungan Peningkatan Kualitas Nilai Perusahaan Melalui Corporate Governance, Gender Direktur, Reputasi Audit Pada Perbankan Konvensional dan Perbankan Syariah di Indonesia Tahun 2013-2018." Journal of Economic, Bussines and Accounting (COSTING) 4, no. 1 (2020): 263–73. http://dx.doi.org/10.31539/costing.v4i1.1552.

Full text

Abstract:

One important indicator factor for assessing the company's future prospects is to see the extent to which the company's profitability has grown. The purpose of this study was to determine the Relationship between Improving the Quality of Company Value through Corporate Governance, Gender Director, Audit Reputation in Conventional Banking and Islamic Banking in Indonesia 2013-2018. This research was conducted in listed companies that are members of the financial sector (Conventional and Sharia Banking) which are listed on the Indonesia Stock Exchange from 2013 to 2018 from 31 banking companies

APA, Harvard, Vancouver, ISO, and other styles

6

Regina, Rika. "The influence of intellectual capital, good corporate governance and accounting conservatism on company’s financial performance." Journal of Islamic Accounting and Finance Research 3, no. 1 (2021): 1–26. http://dx.doi.org/10.21580/jiafr.2021.3.1.7316.

Full text

Abstract:

Purpose - This research aimed to determine the effect of intellectual capital, good corporate governance (board of commissioners, independent commissioners and managerial ownership) and accounting conservatism on company financial performance (study of companies listed on the Jakarta Islamic Index (JII) in 2017-2019).Method - The population in this research was 42 companies registered in JII 2017-2019. Purposive sampling method was used for sample selection and 16 companies were selected. This research used secondary data with multiple regression model data analysis.Result - The results of thi

APA, Harvard, Vancouver, ISO, and other styles

7

Diyanty, Vera, Eliza Fatima, and Akhmad Syahroza. "PENGARUH KEPEMILIKAN DAN KEPEMIMPINAN KELUARGA SERTA EFEKTIFITAS PENGAWASAN DEKOM TERHADAP KUALITAS AUDIT." EKUITAS (Jurnal Ekonomi dan Keuangan) 2, no. 2 (2018): 203–23. http://dx.doi.org/10.24034/j25485024.y2018.v2.i2.3941.

Full text

Abstract:

This study aims to investigate the effect of family ownership, family leadership, and the monitoring role of the Board of Commissioners on the audit quality. This study uses a sample of non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2010 to 2013. Family ownership is measured through the ultimate ownership of the company. To determine whether the company's CEO is the founder of the company, family relationship data is used on all of the company's ultimate owners. The monitoring role of the Board of Commissioners is calculated through the Asean Corporate Governance Sco

APA, Harvard, Vancouver, ISO, and other styles

8

Rahmawati, Iroh. "PENGARUH DEWAN KOMISARIS INDEPENDEN TERHADAP NILAI PERUSAHAAN SUB SEKTOR PERKEBUNAN YANG TERDAFTAR DI BEI." Progress: Jurnal Pendidikan, Akuntansi dan Keuangan 4, no. 2 (2021): 96–106. http://dx.doi.org/10.47080/progress.v4i2.1311.

Full text

Abstract:

Good corporate governance can signal the existence of harmonious interests between all stakeholders, thereby reducing conflict. In addition, company management can also achieve company goals, namely increasing company value. Firm value is the shareholder's perception of the company's success in managing its resources, which is reflected in the company's share price. This study aims to determine the effect of the independent board of commissioners on the company value of the plantatio sub-sector listed on the IDX. The population in this study were plantation sector companies listed on the Indon

APA, Harvard, Vancouver, ISO, and other styles

9

Antikasari, Lola Dwi, Rosa Nikmatul Fajri, and Riana R. Dewi. "Determinan Kinerja Keuangan Yang Ditinjau Dari Good Corporate Governance, Leverage dan Ukuran Perusahaan (Sub. Sector Perusahaan BUMN yang Terdaftar Di BEI tahun 2013-2018)." Owner (Riset dan Jurnal Akuntansi) 4, no. 2 (2020): 336. http://dx.doi.org/10.33395/owner.v4i2.208.

Full text

Abstract:

Financial performance as a benchmark for the success of the company's work in a certain period. Financial performance is also used as a basis for determining the company's strategy in the future. The purpose of this study is to analyze the effect of good corporate governance (board size), leverage (DER) and company size on financial performance (ROA). This study uses a population of 120 data from SOE companies listed on the Indonesia Stock Exchange in 2013-2018. And produced a sample of 78 company data. The sampling technique uses purposive sampling. The research instrument in the form of docu

APA, Harvard, Vancouver, ISO, and other styles

10

Thuy, Dr Phan Thi Thanh. "The Role of Supervisory Board in Corporate Governance in Vietnam: From Legal Regulations to Practice." Revista Gestão Inovação e Tecnologias 11, no. 4 (2021): 2546–63. http://dx.doi.org/10.47059/revistageintec.v11i4.2300.

Full text

Abstract:

Good corporate governance is always associated with an effective internal control system, which is expected to quickly forecast and detect the infringements of laws and the company's charters committed by the main corporate governance bodies like the board of directors, the general director, and provide timely advice on remedial solutions. Following this theory, since the adoption of the first Vietnamese company law in 1990, the supervisory board, a special body of Vietnamese corporate governance structure, has formed and become a traditionally internal control body in joint-stock companies (J

APA, Harvard, Vancouver, ISO, and other styles

11

Khoosyi, Muh Ni’am, Suhendro Suhendro, and Yuli Chomsatu Samrotun. "PENGARUH GOOD GOVERNANCE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA." eBA Journal: Journal Economics, Bussines and Accounting 5, no. 2 (2019): 20–28. http://dx.doi.org/10.32492/eba.v5i2.842.

Full text

Abstract:

The purpose of this study was to determine the effect of good corporate governance on financial performance in banking companies listed on the Indonesia Stock Exchange. The analytical method used is multiple linear regression analysis. The results showed that a) simultaneously the board of commissioners, board of directors, independent commissioners, company size had an effect on financial performance and b) partially variables X1, X2, and X3 had a positive effect on financial performance but were not significant and variable X4 had a negative effect on performance financial not significant. T

APA, Harvard, Vancouver, ISO, and other styles

12

Fitri, Lailatul, and Vera Noviana Erlita. "Keberagaman Dewan Direksi terhadap Struktur Modal." Jurnal Studi Manajemen dan Bisnis 5, no. 1 (2020): 31–37. http://dx.doi.org/10.21107/jsmb.v5i1.6505.

Full text

Abstract:

The characteristics of the board in a company affect the company's capital structure because of the relationship between the monitoring mechanism which is a function of the board of directors on the company's capital structure. The purpose of this study was to determine the effect of the board of directors' diversity which is proxied on the variables of female presence, foreign citizenship, board size, sales growth, profitability and firm size on capital structure. This study uses quantitative methods using multiple linear regression methods. The sample of this study is a manufacturing company

APA, Harvard, Vancouver, ISO, and other styles

13

Faisal, Muhammad, and Auliffi Ermian Challen. "Enterprise Risk Management and Firm Value: The Role of Board Monitoring." Asia Pacific Fraud Journal 6, no. 1 (2021): 182. http://dx.doi.org/10.21532/apfjournal.v6i1.204.

Full text

Abstract:

This study aims to obtain empirical evidence related to the influence of Enterprise Risk Management on firm value and the role of monitoring by the Board of Directors and the Board of Commissioners in moderating the effect of ERM on firm value. The sample used is manufacturing companies listed on the Indonesia Stock Exchange in 2014-2017. The test results show that ERM is proven to be able to suppress the uncertainty that arises from the company's activities and the conflicts that occur, which affect the formation of firm value. Furthermore, the excessive number of directors is proven to harm

APA, Harvard, Vancouver, ISO, and other styles

14

Prasetya, Gabriella Pingkan Larasati, and Awan Santosa. "Good Corporate Governance, Struktur Kepemilikan Dan Kinerja Perusahaan Properti dan Real Estate." Capital: Jurnal Ekonomi dan Manajemen 3, no. 2 (2020): 114. http://dx.doi.org/10.25273/capital.v3i2.6079.

Full text

Abstract:

<p>This study aims to examine the GCG and ownership structure of company performance in the property and real estate sub-sector manufacturing companies listed on the Stock Exchange in the 2016-2018 period. The type of research used is quantitative research. The sample of this research used purposive sampling technique so that the samples obtained were 14 companies. analysis used classic assumptions, multiple regression, multiple correlations, coefficient terminated, t test, F test. the results showed that the audit committee affected the company's performance both ROA and EPS, the indepe

APA, Harvard, Vancouver, ISO, and other styles

15

Arifina, Yessi. "PERAN TATA KELOLA PERUSAHAAN DAN RISIKO PELAPORAN KEUANGAN DALAM PEMBENTUKAN KOMITE MANAJEMEN RISIKO YANG TERPISAH." Jurnal Akuntansi Bisnis 15, no. 2 (2019): 246. http://dx.doi.org/10.24167/jab.v16i1.1365.

Full text

Abstract:

Abstract This study examines the effect of board size, board independence, financial reporting risk, firm complexity, and firm size on the formation of risk management committees apart from audit committee. This study predicts the increasing number of board of size improve the supervisory function and encourage the formation of separate risk management committees. The higher the independence of the board of commissioners, the better the supervision will be and encourage the formation of separate risk management committees. The larger the company's business segments the risks faced by the

APA, Harvard, Vancouver, ISO, and other styles

16

Setiawati, Nur Nugrahani, Sigid Eko Pramono, and Endri. "Determinan Islamic Social Report Disclosure Industri Barang Konsumsi yang terdaftar di Indeks Saham Syariah Indonesia (ISSI)." Jurnal Manajemen dan Organisasi 10, no. 3 (2020): 170–81. http://dx.doi.org/10.29244/jmo.v10i3.30151.

Full text

Abstract:

This study aims to analyze the influence of company size, muslims on board, women on board, company age, foreign ownership, Islamic securities, profitability, liquidity, leverage against Islamic Social Report disclosures of listed Consumer Goods Industries in Indonesia Sharia Stock Index (ISSI) in 2011-2017. The sample consists of 23 listed Consumer Goods Industries in Indonesia Sharia Index (ISSI) in 2011-2017. Annual reports were analyzed by content analysis method and Panel Data Regression Analysis Model was used to test hypotheses. The analysis shows that company's size, company's age, pro

APA, Harvard, Vancouver, ISO, and other styles

17

Thendean, Claudia Adelina, and Iren Meita. "PENGARUH UKURAN DEWAN KOMISARIS DAN UKURAN DEWAN DIREKSI TERHARAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI." Jurnal Equity 21, no. 2 (2019): 152. http://dx.doi.org/10.34209/.v21i2.641.

Full text

Abstract:

This study aims to determine the effect of Good Corporate Governance on Corporate Value with Intitusional Ownership as a moderating variable. In this study, Good Corporate Governance is measured by 2 variables, namely the size of the board of commissioners and the size of the boardof directors. The Company's value is measured by Earning Per Share. The sample of this research is 9 insurance companies listed on Indonesia Stock Exchange period 2011- 2015 period. The results of this study are the size of the board of commissioners and the size of the board ofdirectors does not affect the value of

APA, Harvard, Vancouver, ISO, and other styles

18

Thendean, Claudia Adelina, and Iren Meita. "PENGARUH UKURAN DEWAN KOMISARIS DAN UKURAN DEWAN DIREKSI TERHARAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI." Equity 21, no. 2 (2019): 152. http://dx.doi.org/10.34209/equ.v21i2.641.

Full text

Abstract:

This study aims to determine the effect of Good Corporate Governance on Corporate Value with Intitusional Ownership as a moderating variable. In this study, Good Corporate Governance is measured by 2 variables, namely the size of the board of commissioners and the size of the boardof directors. The Company's value is measured by Earning Per Share. The sample of this research is 9 insurance companies listed on Indonesia Stock Exchange period 2011- 2015 period. The results of this study are the size of the board of commissioners and the size of the board ofdirectors does not affect the value of

APA, Harvard, Vancouver, ISO, and other styles

19

Lumban Toruan, Henry Donald. "TINDAK PIDANA KORUPSI DIREKSI PERSEROAN BUMN YANG MENIMBULKAN KERUGIAN KEUANGAN NEGARA." to-ra 1, no. 1 (2015): 30. http://dx.doi.org/10.33541/tora.v1i1.1092.

Full text

Abstract:

Determination of Directors of state-owned company as perpetrators of corruption that cause financial loss to the state being debated. Actions in the framework of the management of the company's Board of Directors conduct business relationships with other companies is intended pursuit for profit purposes set forth in the articles of association of the company. If the state-owned company suffered losses in the business relationship, then it becomes a loss to the state even after careful and responsible as set out in the Company Law. Unfortunately the state losses at state- owned company made an

APA, Harvard, Vancouver, ISO, and other styles

20

Putri, Meyzia Irestia, Mujino Mujino, and Risal Rinofah. "PENGARUH KOMPOSISI PENGELOLA PERUSAHAAN TERHADAP KINERJA KEUANGAN (Studi pada Badan Usaha Milik Negara yang Terdaftar di Bursa Efek Indonesia)." Jurnal Fokus Manajemen Bisnis 10, no. 1 (2020): 73. http://dx.doi.org/10.12928/fokus.v10i1.1425.

Full text

Abstract:

This study aims to examine the effect of the composition of company managers on financial performance. The composition of the company management is proxied by using the number of independent commissioners, the board of commissioners, and the board of directors. The company's financial performance is measured by profitability ratios, namely Return On Investment (ROI). The population in this study are companies that are included in the State Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (BEI) in 2010-2018.The sample selection technique used purposive sampling method. Based on t

APA, Harvard, Vancouver, ISO, and other styles

21

Adityaputra, Stephanus Andi. "Pengaruh Penerapan Corporate Governance Terhadap Kondisi Kesulitan Keuangan." Jurnal ULTIMA Accounting 9, no. 2 (2018): 50–64. http://dx.doi.org/10.31937/akuntansi.v9i2.729.

Full text

Abstract:

This study examined the effect ofthe implementation of corporate governance on the condition of the financial distress of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The implementation of corporate governance proxied with the proportion of managerial ownership, proportion of institutional ownership, number of the boards of directors, proportion of independent commissioners, and existence of the audit committee. Samples used in this study was manufacturing companies listed on the Indonesia Stock Exchange (IDX) with 2012 up to 2016 as an observation period. The total st

APA, Harvard, Vancouver, ISO, and other styles

22

Sa’adah, Nur. "TANGGUNG JAWAB PRIBADI DIREKSI TERHADAP UTANG PERSEROAN (Analisis Putusan Mahkamah Agung No: 1914 K/Pdt/2009 )." Jurnal Surya Kencana Satu : Dinamika Masalah Hukum dan Keadilan 6, no. 2 (2017): 1. http://dx.doi.org/10.32493/jdmhkdmhk.v6i2.331.

Full text

Abstract:

The responsibility of Directors of the Company's debt in case of Ultra Vires exonerated from his liability if the company's debt arising from the actions of Directors had exceeded its authority as may of Directors gai as stipulated in Law No. 40 of 2007 and Articles of Association of the Company are concerned. The reasons and legal basis proposed by the Company in the principal case as contained in Decision No. 1914 K / Pdt / 2009, ie in the form of excuse the absence of consent of Commissioners to the Board of Directors in making a financing agreement with a third party, not the basis for con

APA, Harvard, Vancouver, ISO, and other styles

23

Winarto, Kezia, and Dyna Rachmawati. "Determination Disclosure of Corporate Social Responsibility." ATESTASI : Jurnal Ilmiah Akuntansi 3, no. 1 (2020): 14–27. http://dx.doi.org/10.33096/atestasi.v3i1.387.

Full text

Abstract:

Corporate social responsibility is a company's commitment to contribute to sustainable economic development. This study aims to examine and discuss the effect of profitability, leverage, size of the company, the audit committee, board of directors, institutional ownership and public ownership on the disclosure of corporate social responsibility. The study population was the company went public in Indonesia and the sample is manufacturing companies listed on the Stock Exchange in 2015-2018. This research data analysis techniques using multiple linear regression analysis. The stages of data anal

APA, Harvard, Vancouver, ISO, and other styles

24

Anggraini, Leriza Desitama. "Analysis of Competence and Independence of Internal Auditor on Internal Audit Quality." Jurnal AKSI (Akuntansi dan Sistem Informasi) 5, no. 2 (2020): 96–102. http://dx.doi.org/10.32486/aksi.v5i2.594.

Full text

Abstract:

Research is conducted with the aim of analyzing competencies and independence affecting the quality of audits in the company. The company's extensive scope restricts management and the board of directors from conducting direct oversight of internal and external activities in each of the company's operational activities. Therefore, management and the board of directors need a task force tasked with overseeing and examining the company's operational activities in order to improve internal control effectively and efficiently. There are still many problems of independence among internal auditors t

APA, Harvard, Vancouver, ISO, and other styles

25

Tonaya, Clariss, and Paulina Sutrisno. "Are Corporate Governance Mechanisms, Corporate Strategy and Corporate Financial Characteristics Related to Earnings Management?" 11th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES 11, no. 1 (2020): 53. http://dx.doi.org/10.35609/gcbssproceeding.2020.11(53).

Full text

Abstract:

This study aims to examine the mechanism of corporate governance and several factors of corporate financial characteristics towards earnings management. Corporate governance mechanisms such as an independent board, board size, and audit committee size are expected to be able to limit management actions in carrying out earnings management. While the company's financial characteristics such as corporate strategy, company age, operating cash flow, company growth, profitability, company size and leverage are predicted to affect the earnings management. In previous studies, testing of corporate gov

APA, Harvard, Vancouver, ISO, and other styles

26

Putra, Ramdani Bayu, Fitri Yeni, Hasmaynelis Fitri, and Diki Jasrizal Melta. "THE EFFECT OF BOARD OF COMMISSIONERS ETHNIC, FAMILY OWNERSHIP AND THE AGE OF THE COMPANY TOWARDS THE PERFORMANCE OF THE COMPANY LQ45 COMPANY LISTED IN INDONESIA STOCK EXCHANGE." ADI Journal on Recent Innovation (AJRI) 1, no. 2 (2019): 1–8. http://dx.doi.org/10.34306/ajri.v1i2.27.

Full text

Abstract:

This study aims to examine how the ethnic influence of the board of commissioners (Chinese) on company performance, family ownership of company performance and company age on company performance. And the effect of all independent variables on dependent. The population of this study is the LQ45 company listed on the Indonesia Stock Exchange from 2013-2017. The sampling technique in this study is Purposive Sampling. Based on observations from 2013-2017 the samples in this study were 23 companies from the LQ45 company. This study uses panel data and the method used is the Hausman Test using Rando

APA, Harvard, Vancouver, ISO, and other styles

27

Aprilia, Audrey Winona, Renita Febriany, Luciana Haryono, and Nany Chandra Marsetio. "Pengaruh Karakteristik Direksi Terhadap Kinerja Perusahaan yang Terdaftar di Bursa Efek Indonesia." Jurnal Akuntansi 12, no. 2 (2020): 233–55. http://dx.doi.org/10.28932/jam.v12i2.2800.

Full text

Abstract:

Directors are human resources who play an important role in maintaining the long-term sustainability of the company's business. Thus, this study aims to determine board size, CEO tenure, and foreign director on company performance in the non-financial industry on the Indonesia Stock Exchange in 2013-2018 with multiple linear regression analysis using 1,764 sample data from 294 companies. Contributions in this study using resource dependency theory, stewardship theory and foreign directors variables as indicators of independence. The results of the study board size have a significant positive e

APA, Harvard, Vancouver, ISO, and other styles

28

Yulyan, Maharanny, Winwin Yadiati, and Said Aryonindito. "The Influences of Good Corporate Governance and Company Age on Integrated Reporting Implementation." Journal of Accounting Auditing and Business 4, no. 1 (2021): 100. http://dx.doi.org/10.24198/jaab.v4i1.31761.

Full text

Abstract:

This study aims to determine Good Corporate Governance's effect and the firm's age on integrated reporting implementation. The corporate governance structure refers to the board of commissioners, independent commissioners, the audit committee, and the meeting attendance, the study employed company size as a control variable. Several mining companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2018 were selected through a purposive sampling technique as the population of this study. Based on predetermined criteria, the selected samples of this study were 44 of 132 data. A quantita

APA, Harvard, Vancouver, ISO, and other styles

29

Halimah, Siti Nur, and Rahmawati Rahmawati. "The Role of Company Size on CSR Commitment, the Existence of Female's Board, Managerial Ownership, Board Size to Disclosure of Corporate Social Responsibility in Islamic Banking." Indonesian Journal of Contemporary Accounting Research 1, no. 1 (2019): 1. http://dx.doi.org/10.33455/ijcar.v1i1.77.

Full text

Abstract:

Information on disclosure of corporate social responsibility is information on a company's social responsibility to parties outside the company. This disclosure is disclosed in the company's annual report and corporate governance report. The purpose of this study was to analyze the effect of corporate governance and the size of the company on the disclosure of Islamic banking in Indonesia and to analyze the effect of moderating variables on disclosure of corporate social responsibility. The number of datatook in this study was 48 data that had been processed. The data used in this study were t

APA, Harvard, Vancouver, ISO, and other styles

30

Halimah, Siti Nur, and Rahmawati Rahmawati. "The Role of Company Size on CSR Commitment, the Existence of Female's Board, Managerial Ownership, Board Size to Disclosure of Corporate Social Responsibility in Islamic Banking." Indonesian Journal of Contemporary Accounting Research 1, no. 1 (2019): 1. http://dx.doi.org/10.33455/ijcar.v1i1.87.

Full text

Abstract:

Information on disclosure of corporate social responsibility is information on a company's social responsibility to parties outside the company. This disclosure is disclosed in the company's annual report and corporate governance report. The purpose of this study was to analyze the effect of corporate governance and the size of the company on the disclosure of Islamic banking in Indonesia and to analyze the effect of moderating variables on disclosure of corporate social responsibility. The number of datatook in this study was 48 data that had been processed. The data used in this study were t

APA, Harvard, Vancouver, ISO, and other styles

31

Shanti, Yunita Kurnia. "Pengaruh Komite Audit Terhadap Kinerja Keuangan Perusahaan Dengan Dewan Komisaris Sebagai Variabel Intervening." IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita 9, no. 2 (2020): 147–58. http://dx.doi.org/10.46367/iqtishaduna.v9i2.241.

Full text

Abstract:

This study aims to examine the effect of the audit committee on the company's financial performance with the board of commissioners as an intervening variable in manufacturing companies in the consumer goods sector in 2016-2018. The population in this study is the manufacturing companies in the consumer goods sector which are listed on the Indonesia stock exchange in the 2016-2018 period. The sampling method uses purposive sampling, which is a sampling technique with certain considerations or criteria. The number of samples obtained that can be processed is 90 samples. The data analysis method

APA, Harvard, Vancouver, ISO, and other styles

32

Zdanikowski, Paweł Marcin. "Simple Joint-Stock Company – A New Type of Polish Commercial Company Dedicated (Mostly) to New-Technology Entities." Review of European and Comparative Law 39, no. 4 (2020): 79–97. http://dx.doi.org/10.31743/recl.5277.

Full text

Abstract:

This article presents a new Polish regulation concerning the simple joint-stock company (Polish: prosta spółka akcyjna; SJSC). It is a legal form of commercial company, dedicated mostly (but not exclusively) to new-technology entities. Its main advantage is the possibility to subscribe shares in exchange for a contribution in the form of work or services provided to the company. This will make it possible for SJSC promoters to attract investors in order to run the enterprise, while maintaining control over the company and excluding personal liability for its obligations. Another characteristic

APA, Harvard, Vancouver, ISO, and other styles

33

Hidayat, Iman Pirman, and Irman Firmansyah. "Determinants of Financial Performance in The Indonesian Islamic Insurance Industry." ETIKONOMI 16, no. 1 (2017): 1–12. http://dx.doi.org/10.15408/etk.v16i1.4648.

Full text

Abstract:

The purpose of this study is to determine the role of the board of directors as an operating executive, as the company's supervisory board of commissioners, the proportion of managerial ownership and institutional ownership as well as leverage on the financial performance of Islamic insurance industry. The method used is multiple regression analysis and Moderated Regression Analysis. Data of company successfully researched as many as 15 Islamic insurance companies in Indonesia with a study period of 2011 to 2015. The results showed that the board does not affect the financial performance of Ta

APA, Harvard, Vancouver, ISO, and other styles

34

,, Yuliani, and Fifi Swandari. "PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE PADA PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN YANG TERGABUNG DALAM INDEKS KOMPAS 100." JWM (Jurnal Wawasan Manajemen) 6, no. 3 (2019): 209. http://dx.doi.org/10.20527/jwm.v6i3.164.

Full text

Abstract:

<em>The purpose of this study was to analyze the influence of good corporate governance mechanisms through the composition of the independent board, independent audit committee composition, public ownership and management ownership, on the disclosure of social responsibility (CSRI). This study also uses a variable sized firms, leverage and profitability as control variables. The population used a company registered in the Kompas 100 Index period in 2014. The sample was taken by purposive sampling method, as many as 72 companies. Statistical testing method using multiple linear regression

APA, Harvard, Vancouver, ISO, and other styles

35

Brennan, Niamh M. "Directors' Responsibilities, Accountability, and Business Judgment: The Pierse Contracting Case." Issues in Accounting Education 35, no. 1 (2019): 25–41. http://dx.doi.org/10.2308/issues-18-023.

Full text

Abstract:

ABSTRACT This case helps students understand the challenging decisions faced by a company's board of directors (i.e., survival of the company) and the legal risks directors experience when business fails. The case is based on actual court proceedings involving a company's liquidator taking legal action to restrict the tenure of the directors. Key judgments facing the directors and disputed by the liquidator include the valuation of financial statement assets and the preparation of the financial statements on a going-concern basis. The case also addresses directors' relationships with the compa

APA, Harvard, Vancouver, ISO, and other styles

36

Muliaturrohmah Ikhwani, Ananda, Irma Paramita, and Karsam Sunaryo. "Pengaruh Ukuran Perusahaan dan Corporate Governance Terhadap Konerja Keuangan Dengan Pengungkapan Sustaunability Report Sebagai Variabel Intervening." JRB-Jurnal Riset Bisnis 2, no. 2 (2019): 147–69. http://dx.doi.org/10.35592/jrb.v2i2.407.

Full text

Abstract:

Financial performance can provide an overview of past performance and future prospects of a company. Many companies carry out business activities related to nature but do not disclose sustainability reports. Companies that have a large company size should disclose more information than small companies, including disclosures about the implementation of Corporate Governance and sustainability reports disclosure. With these disclosures of information, it is expected to increase public trust in the company and improve the company's financial performance. This research aims to obtain evidence that

APA, Harvard, Vancouver, ISO, and other styles

37

Suharto, Eduard Rudy. "Pertanggungjawaban Direktur atas Kewenangan Mewakili Perseroan Terbatas yang telah Habis Masa Kepengurusannya." JURNAL RECHTENS 8, no. 1 (2019): 67–80. http://dx.doi.org/10.36835/rechtens.v8i1.488.

Full text

Abstract:

The Board of Directors is the only organ of the company that has power, authority and is fullyresponsible for managing the company solely for the interests of a company, in accordancewith the company's goals and objectives, and has the power, authority and responsibility torepresent the company both inside and outside the court with the provisions of the articles ofassociation that have been made. Directors in the Company have a term of office as stated inthe Deed of Establishment of a Limited Liability Company. If the term of office of the Board ofDirectors is exhausted, then it must be done

APA, Harvard, Vancouver, ISO, and other styles

38

Suryani, Arna, and Elia Rossa. "Good Corporate Governance Menghasilkan Laporan Keuangan Berkualitas dan Pengaruhnya Terhadap Kinerja Keuangan." Ekonomis: Journal of Economics and Business 4, no. 1 (2020): 144. http://dx.doi.org/10.33087/ekonomis.v4i1.130.

Full text

Abstract:

This research aims at finding out and analyzing how good corporate governance produces financial statement which has a certain quality that affects the company's financial performance. The population of this research is a sub-sector of the property listed on the Indonesia Stock Exchange period of 2014-2018, with the selection of samples based on the selected purposive sampling of 16 companies. The data was analyzed by using multiple linear regression by conducting classical assumption tests and hypothesis tests. The results of the research show that good corporate governance measured with the

APA, Harvard, Vancouver, ISO, and other styles

39

Hafizh Akram, Muhamad, and Nisriina Primadani Fanaro. "IMPLEMENTASI DOKTRIN BUSINESS JUDGEMENT RULE DI INDONESIA." Ganesha Law Review 1, no. 1 (2019): 77–87. http://dx.doi.org/10.23887/glr.v1i1.21.

Full text

Abstract:

The Board of Directors is one of the most important organs in a Limited Liability Company. Management of the Company that carried out by the board of directors includes running business activities, controlling, and making business decisions that have an impact on a Limited Liability Company whether the decision will cause loss or profit. In making business decisions, the Board of Directors must do so in the manner of good faith, carefully, and in accordance with the aims and objectives of the Company's establishment. If the directors already made the decision the correct manner, they cannot be

APA, Harvard, Vancouver, ISO, and other styles

40

Leyva-Townsend, Pamela, Wilson Rodriguez, Sandra Idrovo, and Fredy Pulga. "Female board participation and firm’s financial performance: a panel study from a Latin American economy." Corporate Governance: The International Journal of Business in Society 21, no. 5 (2021): 920–38. http://dx.doi.org/10.1108/cg-07-2019-0235.

Full text

Abstract:

Purpose This study aims to elucidate the relationship between women's participation on the board of directors and the company's financial performance in a sample of 45 Colombian companies listed on the Colombia Stock Exchange (CSE) (Bolsa de Valores de Colombia). Design/methodology/approach Using 50,214 financial records of 45 companies listed on the CSE during 2008–2016, the authors performed panel data regressions to explore the relationship between the measures of gender diversity on boards and the impact on corporate financial performance. Findings The authors show that the participation a

APA, Harvard, Vancouver, ISO, and other styles

41

Suherli, Michell, and Sofyan S. Harahap. "STUDI EMPIRIS TERHADAP FAKTOR PENENTU KEBIJAKAN JUMLAH DIVIDEN." Media Riset Akuntansi, Auditing dan Informasi 4, no. 3 (2007): 223. http://dx.doi.org/10.25105/mraai.v4i3.1806.

Full text

Abstract:

<p class="Style2">This research examines variables which are predicted influencing dividend amount distribution. In general, investor have primarily objective is to increase their wealth by return as dividend or capital gain. On the other hand, the company expects continous growth and its going concern, also increase its stockholder's wealth. Fac-tors that predicted influencing dividend distribution amount in this research are fo-cused on 7 factors: liquidity, firm size, capital structure, company's growth, stock price, number of stockholders, and family leadership in Board of Director.

APA, Harvard, Vancouver, ISO, and other styles

42

Rizqia, Amelia, and Anies Lastiati. "Audit Quality and Tax Avoidance: The Role of Independent Commissioners and Audit Committee's Financial Expertise." Journal of Accounting Auditing and Business 4, no. 1 (2021): 14. http://dx.doi.org/10.24198/jaab.v4i1.29642.

Full text

Abstract:

Abstract: This study aims to examine the effect of audit quality on tax avoidance. It further examines whether an independent board of commissioners and the audit committee's expertise affect the relationship between audit quality and tax avoidance. The study observed manufacturing companies listed on the Indonesia Stock Exchange (IDX) and the Malaysia Stock Exchange in 2018. Tax avoidance is measured by abnormal book-tax difference, while audit quality is proxied by Big Four-accounting firm and the audit tenure. The test results show that Big Four firms lower the tax avoidance level done by c

APA, Harvard, Vancouver, ISO, and other styles

43

Wahyuningsih, Dwi. "PENGARUH STRUKTUR GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN DAN MANAJEMEN LABA." Jurnal Akuntansi Trisakti 7, no. 2 (2020): 287. http://dx.doi.org/10.25105/jat.v7i2.6254.

Full text

Abstract:

<p><em>The issue of this research is the importance of good corporate governance as a tool to determine the quality of company performance. </em></p><p><em>The long-term goal to be achieved is to analyze how the Structure of Good Corporate Governance which is proxied by the Board of Commissioners, Independent Commissioners, Institutional Ownership, Managerial Ownership and Audit Committees affect Company Performance. Furthermore, testing is done to make a prediction model of Good Corporate Governance that affects company performance with Profit Management as

APA, Harvard, Vancouver, ISO, and other styles

44

Suteja, Jaja, Ardi Gunardi, and Rani Janisa Auristi. "Does Corporate Social Responsibility Shape the Relationship between Corporate Governance and Financial Performance?" Indonesian Journal of Sustainability Accounting and Management 1, no. 2 (2017): 59. http://dx.doi.org/10.28992/ijsam.v1i1.33.

Full text

Abstract:

The correlation between theoretical and empirical of corporate governance (CG) and corporate financial performance (CFP) is not there without controversy. This paper aims to determine the moderating effects of corporate social responsibility (CSR), on the relationship between corporate governance and corporate financial performance. The sample of this research are banking companies that are listed on Indonesia Stock Exchange between the period of 2010-2014, taken by using purposive sampling method. Moderated Regression Analysis (MRA) analysis was used in this study. The results of this study i

APA, Harvard, Vancouver, ISO, and other styles

45

Wahyudi, Sely Megawati. "The Effect of Corporate Governance and Company Characteristics on Disclosure of Sustainability Report Companies." European Journal of Business and Management Research 6, no. 4 (2021): 94–99. http://dx.doi.org/10.24018/ejbmr.2021.6.4.929.

Full text

Abstract:

This research is a proof-of-concept of important analytical and / or experimental functions and / or characteristics. In the era of globalization, business competition has become very fierce. Many companies cannot last long because they are unable to compete with other similar companies. To face this competition, companies are required to work effectively and efficiently. In order for companies to work effectively and efficiently, companies need a good work plan. A good work plan is usually made by management. Management is required to be able to produce decisions that can support the developm

APA, Harvard, Vancouver, ISO, and other styles

46

Fanani, Zaenal, and Linda Suci Alfiyanti. "Effect of Board Gender, Political Connection, Military Experience, and Board Activity Toward Company Reputation." Jurnal Reviu Akuntansi dan Keuangan 10, no. 2 (2020): 271. http://dx.doi.org/10.22219/jrak.v10i2.12314.

Full text

Abstract:

This study aims to determine the effect of board gender, political connection, military experience, and board activity to the corporate reputation for the year 2014-2016. The population in this study are companies which listed in Indonesia's Top 100 Most Valuable Brand rankings from SWA magazine for the year 2014, 2015 and 2016. Purposive sampling is used to determine the sample with a total of 223 firm-year observations. Multiple linear regression analysis techniques were performed to analyze whether board gender, board activity, political connection, and military experience are associated wi

APA, Harvard, Vancouver, ISO, and other styles

47

Efwita, Yelsa Yulia, and Erinos NR. "Pengaruh Corporate Governance Terhadap Pemilihan Auditor Eksternal (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017)." Wahana Riset Akuntansi 7, no. 1 (2019): 1453. http://dx.doi.org/10.24036/wra.v7i1.104568.

Full text

Abstract:

The purpose of the research is to know the corporate governance that is proxied by the board of commissioners, the effectiveness of the audit committee and the board of directors on the selection of external auditors. This study uses secondary data from the company's annual report for 2015-2017. The sampling method in this study used purposive sampling with a sample of 67 manufacturing companies listed on the Indonesia Stock Exchange in 2015-217. The analysis used in this study is logistic regression analysis. The results showed that the board of commissioners, the effectiveness of the audit c

APA, Harvard, Vancouver, ISO, and other styles

48

Honggowati, Setianingtyas, Rahmawati Rahmawati, Y. Anni Aryani, and Agung Nur Probohudono. "Corporate Governance and Strategic Management Accounting Disclosure." Indonesian Journal of Sustainability Accounting and Management 1, no. 1 (2017): 23. http://dx.doi.org/10.28992/ijsam.v1i1.24.

Full text

Abstract:

The aim of this study is to examine the corporate governance influence on strategic management accounting disclosure. The strategic management accounting disclosure in this study was measured by the disclosure level regarding strategic management accounting published in the company's annual report according to the index (made by the author). The corporate governance is proxied by board size, independent board, and managerial ownership. The data of this study are 497 manufacturing companies in Indonesia in the period of 2011-2015 and the method employed in this study is regression analysis meth

APA, Harvard, Vancouver, ISO, and other styles

49

Ngumar, Sutjipto, Fidiana Fidiana, and Endang Dwi Retnani. "IMPLICATIONS OF ISLAMIC GOVERNANCE ON ISLAMIC BANK FRAUD." Jurnal Reviu Akuntansi dan Keuangan 9, no. 2 (2019): 226. http://dx.doi.org/10.22219/jrak.v9i2.8735.

Full text

Abstract:

This study was conducted to test fraud at Islamic banks in terms of Islamic Good Corporate Governance. The research data uses Islamic banks registered at Bank Indonesia from 2017 to 2018. Data of the board of directors, board of commissioners, implementation of internal controls, and the sharia supervisory board were obtained from the composite index of self assessment in GCG report. This study did not succeed in accepting that the board of directors and board of commissioners have a negative effect on fraud and proved of the negative influence of internal controls and the sharia supervisory b

APA, Harvard, Vancouver, ISO, and other styles

50

Andawiyah, Syarifah Rabi’ah, and Astri Furqani. "FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN LABA PADA PERUSAHAAN SUB SEKTOR OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BURSA EFEK INDONESIA (Periode 2010-2015)." PERFORMANCE " Jurnal Bisnis & Akuntansi" 6, no. 2 (2016): 11. http://dx.doi.org/10.24929/feb.v6i2.266.

Full text

Abstract:

Earnings management in a practical level is the deliberate actions carried out by the company's management to affect earnings in the process of preparation of financial statements that are used to assess a company and usually management provides information about the economic benefits which were not experienced by the company for personal purposes as well as to increase the value of the company. This study aimed to examine the effect of the Return on Assets (ROA), institutional ownership, the percentage of public shares, the board of directors, audit committees and leverage partially or simult

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!