scholarly journals Board of Directors, Audit Committee, Executive Compensation and Tax Avoidance of Banking Companies in Indonesia

2020 ◽  
Vol 3 (2) ◽  
pp. 199-213
Author(s):  
Utami Nuur Lailatul Idzniah ◽  
Yustrida Bernawati
Keyword(s):  
Corporate Governance ◽  
Executive Compensation ◽  
Board Of Directors ◽  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Control Variable ◽  
Tax Avoidance ◽  
Good Corporate Governance ◽  
The Board Of Directors

Tax avoidance is the hottest issue in the last five years. It is reinforced with the Tax Amnesty Program by the Directorate General of Taxation (DJP), which began in June 2016. Therefore, this study aims to obtain empirical evidence of the influence of good corporate governance and executive compensation on corporate tax avoidance. This study used 215 banking companies listed on the Indonesia Stock Exchange (IDX) for 2014-2018. This study using a purposive sampling method that produced 119 suitable samples. The analytical method used is multiple linear regression analysis through IBM SPSS Statistics 25 software. Computation of tax avoidance is proxied by computing of Effective Tax Rates (ETR). Good corporate governance is proxied by the size of the board of directors and the audit committee, and executive compensation is proxied by all director compensations. The size of the audit committee is a total of the audit committee in one period. The size of the board of directors is the total of the board committee in one period. This study used ROA and Leverage as a control variable. In this study, it was found that executive compensation and good corporate governance, which was proxied by the Size of the board of directors and the Size of the audit committee shown a positive effect on tax avoidance. Investors who do not want tax avoidance must pay attention to executive compensation and good corporate governance in the company. In contrast, control variables have not significant effect on tax avoidance.

scholarly journals PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PADAPERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

2019 ◽  
Vol 7 (1) ◽  
pp. 49
Author(s):  
Mira Diyanty ◽  
Meina Wulansari Yusniar
Keyword(s):  
Corporate Governance ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Board Of Directors ◽  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Governance Mechanism ◽  
Good Corporate Governance ◽  
The Board Of Directors

<em><span lang="EN-US">The purpose of this study was to analyze the effect of the Good Corporate Governance mechanism on the board of commissioners, the board of directors, the proportion of independent commissioners, the audit committee, CAR on ROA. This study also uses a purposive sampling method for sampling. The analysis test used is multiple linear regression analysis. The population used by companies listed on the Indonesia Stock Exchange in the period 2011 - 2013 and which meet the sample selection criteria. The sample used was 25 companies. Data is collected through secondary data collection in the form of the company's annual report for the period 2011 - 2013 which is published on the Indonesia Stock Exchange. The research hypothesis was tested by multiple linear regression which had met the testing of classical assumptions. The results of the analysis show that the board of commissioners, the proportion of independent commissioners, audit committees, CAR does not significantly influence ROA while the board of directors has a positive and significant effect on ROA.</span></em>

scholarly journals The Effect of Good Corporate Governance on Investment Decisions in the Trade, Service and Investment Sector Listed on the IDX in 2013-2017

2021 ◽  
Vol 9 ◽  
Author(s):  
Risma Wulandari ◽  
Sriyono Sriyono
Keyword(s):  
Corporate Governance ◽  
Board Of Directors ◽  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Good Corporate Governance ◽  
The Board Of Directors ◽  
Quantitative Descriptive ◽  
Corporate Social

This study aims to determine the Effect of Good Corporate Governance on Investation Decision in the Trade, Service and Investment Sectors listed on the Indonesia Stock Exchange in 2013-2017.This study uses quantitative descriptive research using multiple linear regression analysis techniques and uses Program Eviews 10. The hypothesis in this study is that there is a partial and simultaneous influence on Good Corporate Governance and Corporate Social Responsibility as an independent variable on ROE as the dependent variable.The research results obtained are for partial hypothesis testing of the Board of Directors does not have a significant effect on ROE, the Board of Commissioners has a significant effect on ROE, the Audit Committee, CSR has no significant effect on ROE. While simultaneously the Board of Directors, Board of Commissioners, Audit Committee and CSR have a significant effect on ROE

The Effect of Good Corporate Governance and Sustainability Report on Company Performance

2021 ◽  
Vol 12 (8) ◽  
pp. 494-504
Author(s):  
Jun aidi ◽  
Nurd iono ◽  
Ahmad Rifai ◽  
Icuk Rangga Bawano
Keyword(s):  
Corporate Governance ◽  
Board Of Directors ◽  
Audit Committee ◽  
Linear Regression Analysis ◽  
Institutional Ownership ◽  
Company Performance ◽  
Good Corporate Governance ◽  
Management Ownership ◽  
The Board Of Directors ◽  
Sustainability Report

This study examines the effect of good corporate governance and sustainability report on company performance. Good corporate governance is dependent on the size of the board of directors, the proportion of independent commissioners, the size of the audit committee, institutional ownership, management ownership. Sustainability report is facilitated by economic, environmental and social aspect as well as disclosure index. While Company performance is generated by Return on Assets (ROA). This research was conducted on companies listed on the Indonesia Stock Exchange between 2014-2018. The purposive sampling technique was used. Hypothesis testing was done by linear regression analysis. The results of testing the first variable showed that institutional ownership affects ROA and has a negative relationship direction. While the size of the board of directors, the proportion of independent directors, the size of the audit committee, and management ownership have no effect on ROA. However, the result of the second variable showed that the disclosure of economic aspects affects ROA and has a positive relationship direction. While disclosure of environmental and social aspects does not affect ROA.

scholarly journals The Effect of Good Corporate Governance Mechanism On The Financial Performance of Banking Companies Listed In Stock Exchange Indonesia 2012-2016

2019 ◽  
Vol 3 (2) ◽  
pp. 273-287
Author(s):  
Desi Pipian Pujakusum
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Board Of Directors ◽  
Audit Committee ◽  
Stock Exchange ◽  
Governance Mechanism ◽  
Return On Assets ◽  
Good Corporate Governance ◽  
The Board Of Directors ◽  
Corporate Governance Mechanism

This study aims to examine the effect of good corporate governance mechanism on the financial performance of banking companies listed on the Indonesian Stock Exchange 2012-2016 period. The corporate governance mechanism is proxied by the size of the board of directors, the size of the board of commissioners, audit committee size, the board of director's education, and the board of commissioner’s education. The company's financial performance is proxied by return on assets (ROA). Samples were taken by using purposive sampling. The total number of samples used in this study amounted to 180 research samples. This study was tested with SPSS 20 program. Data analysis technique used in this research is simple regression analysis.  The results showed that the size of the board of directors, the size of the board of commissioners, and audit comitee size have a significant effect on return on assets. These three factors have a significant effect on return on assets, while the board of commissioners education and the board of director's education have no significant effect on return on assets.

scholarly journals Analisis Struktur Kepemilikan dan Good Corporate Governance terhadap Manajemen Laba pada Perusahaan di Bursa Efek Idonesia

2021 ◽  
pp. 220-225
Author(s):  
Jova Yolanda ◽  
Dian Efriyenti
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Board Of Directors ◽  
Audit Committee ◽  
Stock Exchange ◽  
Management Practice ◽  
Institutional Ownership ◽  
Audit Committees ◽  
Good Corporate Governance ◽  
The Board Of Directors

Earnings management practice is the decision to choose a particular accounting method that can achieve the goal of increasing reported profits or reducing investment losses. Misappropriation of financial statements by management can affect the amount of reported income. This study aims to determine whether ownership structure and good corporate governance have a significant influence on earnings management. The study was conducted on pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (IDX) in a row for the 2016-2020 period. The sample technique used is purposive sampling, so as many as 7 samples of companies are used. The data testing method uses multiple linear analysis. The results of the data test show that partially institutional ownership has a negative and significant effect on earnings management, independent commissioners, the audit committee, and the board of directors has a negative but not significant effect on earnings management. Simultaneously the results state that institutional ownership, independent commissioners, audit committees, and the board of directors have an effect but not significantly on earnings management.

scholarly journals Analisis Pengaruh Good Corporate Governance Dan Profitabilitas Terhadap Nilai Perusahaan Pada Bank Swasta Devisa Nasional Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2015-2019

2021 ◽  
Vol 2 (1) ◽  
pp. 1-20
Author(s):  
Wiwin Indah Sari ◽  
Haifah Haifah ◽  
Wiwik Fitria Ningsih
Keyword(s):  
Corporate Governance ◽  
Board Of Directors ◽  
Foreign Exchange ◽  
Firm Value ◽  
Audit Committee ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Good Corporate Governance ◽  
Private Banks ◽  
The Board Of Directors

This study aims to analyze the effect of good corporate governance and profitability on firm value in National Private Foreign Exchange Banks listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. Good corporate governance variable is proxied by the board of commissioners, board of directors, and audit committee, while profitability is proxied by net profit margin (NPM). The research sample was selected based on purposive sampling technique, so as to obtain a sample of 14 national foreign exchange private banks. The analytical method used is multiple regression analysi­s. The results showed that partially the board of commissioners, board of directors, audit committee, and profitability had no significant effect on firm value. Simultaneously, all the independent variables, namely the board of commissioners, the board of directors, the audit committee, and profitability have a significant effect on firm value.

scholarly journals Pengaruh Mekanisme Good Corporate Governance (GCG) dan Profitabilitas Perusahaan Terhadap Peringkat Obligasi (studi empiris pada Perusahaan Manufaktur yang terdaftar di BEI tahun 2014-2015)

2020 ◽  
Vol 6 (1) ◽  
Author(s):  
Kunni Fauztina Sahhyla ◽  
Sulistyo Sulistyo ◽  
Rita Indah Mustikowati
Keyword(s):  
Corporate Governance ◽  
Board Of Directors ◽  
Audit Committee ◽  
Stock Exchange ◽  
Descriptive Analysis ◽  
Return On Assets ◽  
Bond Ratings ◽  
Good Corporate Governance ◽  
Corporate Governance Mechanisms ◽  
The Board Of Directors

This study aims to determine the effect of good corporate governance mechanisms and company profitability on bond ratings. The population used in this study is companies listed on the Indonesia Stock Exchange for the period 2014-2015 and the sample determination method used is purposive judgment sampling. Samples obtained were 32 bond issuing companies. Data analysis techniques used are descriptive analysis, classic assumption test, multiple linear regression test, and hypothesis testing. This study found that simultaneous mechanisms of good corporate governance and corporate profitability affect bond ratings. Partially, this study found that the mechanism of good corporate governance that was proxied by the board of directors (DD), audit committee (KA), company size (UK), board of directors (DK) and profitability that was proxied by Return on Assets affected the bond rating, whereas Managerial ownership (KM), institutional ownership (IC) have no effect on bond ratings.

scholarly journals Pengaruh Financial Distress dan Good Corporate Governance pada Praktik Tax Avoidance

2019 ◽  
Vol 29 (3) ◽  
pp. 912
Author(s):  
I Gede Ambara Cita ◽  
Ni Luh Supadmi
Keyword(s):  
Corporate Governance ◽  
Financial Distress ◽  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Institutional Ownership ◽  
Audit Committees ◽  
Good Corporate Governance ◽  
Positive Effect

Efforts to minimize tax payments from nominal should be legally called tax avoidance. This study aims to examine the effect of financial distress and good corporate governance on tax avoidance that is proxied by the cash effective tax rate (CETR). This research was conducted in the consumer goods sector companies listed on the Indonesia Stock Exchange in 2013-2017. Determination of the number of samples using purposive sampling method and obtained a sample of 105 samples. Data were analyzed using multiple linear regression analysis. Based on the results of the analysis found financial distress has a negative effect on tax avoidance, institutional ownership has a positive effect on tax avoidance, independent commissioners have a positive effect on tax avoidance, and audit committees have a positive effect on tax avoidance. Keywords : Financial Distress; Institutional Ownership; Independent Commissioner; Audit Committee; Tax Avoidance.

scholarly journals THE EFFECT OF GOOD CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE IN LQ45 COMPANIES LISTED IN INDONESIAN STOCK EXCHANGE

2020 ◽  
Vol 4 (2) ◽  
pp. 1
Author(s):  
Nurkholis Muhammad ◽  
Damayanti Damayanti
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Board Of Directors ◽  
Audit Committee ◽  
Linear Regression Analysis ◽  
Institutional Ownership ◽  
Significant Negative Effect ◽  
Good Corporate Governance ◽  
The Board Of Directors ◽  
Negative Effect

This study is conducted to examine the effect of good corporate governance on financial performance. The variables used in this study are the board of commissioners, the board of directors, institutional ownership and the audit committee as independent variables, while the dependent variable is financial performance proxies with ROA. This study uses 14 consistent samples of LQ45 companies that met the sample criteria during 2014 to 2018. The sampling technique in this research is purposive sampling in order to obtain 70 observations. Because the classical assumption test gets problems in the autocorrelation test, the data are transformed using the cochrane orcutt method, so that the total observations become 69 observations. The data analysis technique utilizes multiple linear regression analysis. The results of this study indicate that the board of commissioners has a positive and significant effect on financial performance, while the board of directors has a significant negative effect on financial performance, and institutional ownership has a significant positive effect on financial performance, while the audit committee has a significant negative effect on financial performance. Based on the determination testing of variable of the board of commissioners, board of directors, institutional ownership and audit committee in the regression model, this study is able to explain the dependent variable of financial performance by 32.9%, while 67.1% is explained by other variables not examined in this study

scholarly journals PENGARUH PROFITABILITAS DAN GOOD CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK

Medikonis ◽  
2021 ◽  
Vol 12 (1) ◽  
pp. 55-68
Author(s):  
Eling Ri Kurniati ◽  
Eky Apriani
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Institutional Ownership ◽  
Total Sample ◽  
Mining Companies ◽  
Good Corporate Governance

ABSTRACT The aim of this study was to examine the effect of profitability and good corporate governance toward tax avoidance. Good corporate governance was proxied by institutional ownership, an independent board of commissioners, an audit committee, and audit quality toward tax avoidance. The population in this study were mining companies listed on the Indonesia Stock Exchange in the 2014-2018 period with amount 47 companies. Samples were selected using the purposive sampling method. The total sample used in this study are 9 mining companies with a study period of 5 years, so that the samples obtained were 45 samples. The analytical method used in this study is multiple linear regression analysis. The results of this study indicate that profitability have a significant effect toward tax avoidance, while the institutional ownership, independent board of commissioners, audit committee, and audit quality are unable to establish the influence toward tax avoidance.

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