Nowdays, most researches in corporate governance field are conducted by researchers based on rising of many firms to become public corporation. According to this situation, they have to separate their functions on ownership and control of the firm. As result, it will arise agency conflict between owners and managers. The corporation enable solve the problem by apply the corporate governance mechanism optimally. This research is a replication research is conducted by Sanda et al (2005). It’s explained the specific study about the impact of corporate governance mechanism include managerial ownership, board size, outside directors, ownership concentration, and debt toward financial performance that measured by ROA, ROE, PER, and TOBINS’Q. The samples of this research are all corporations which listed at Bursa Efek Indonesia (BEI) by all sectors that delivered financial statement on time by regulation. The period of time in this research determined on 2005-2007. The model is extended by quadratic of managerial ownership, quadratic of board size, quadratic of ownership concentration, CEO foreign and firm size as control variables, and sectoral dummy. The result of this research explained that corporate governance mechanism simultaneously influence to ROA and ROE significantly. On partially, ROA is influenced by CEO foreign, debt, and firm size significantly. And ROE is inluenced by CEO foreign, firm size, and sector of basic industry significantly.

ABSTRACT:This study aims to analyze the effect of financial ratios and corporate governance on financial distress by making a prediction model of bankruptcy using data from non-financial sector companies listed on the Indonesia Stock Exchange (IDX). This research used the quantitative approach with a logistic regression model. The samples used in this study were 310 companies from the non-financial sector with 1550 observations. The research findings suggested that the variables included in the model are current liabilities to total assets, total liabilities to total assets, book-to-market value, blockholder ownership, sales to total assets, earnings before interest, and taxes to total assets. While the audit opinion variable has no significant effect. Although not all the variables which have been incorporated into the model were significant, the insignificant variables still remained in the model to improve the accuracy of the prediction model. The results suggested that the accuracy of this bankruptcy prediction model was 98.1%.

This study aims to examine the effect of gender diversity on the board of commissioners and board of directors on the financial performance of non-financial companies listed on the Indonesia Stock Exchange over the period of 2013-2017. The analytical method used was multiple linear regressions with the classical assumption test. As a result, the presence of women on the board of directors and board of commissioners measured by dummy and the proportion of women councils did not affect financial performance as measured by return on asset and return on equity. Meanwhile, control variables of company size and leverage are proven to influence financial performance significantly.

This study aims to analyze the effect of corporate social responsibility on a company’s financial performance with earning management as a moderating variable. The variables used in this study are corporate social responsibility, firm age, firm size, leverage, and earning management as moderation variables. This research uses a quantitative approach using multiple linear regression analysis. The target population in this study are all non-financial sector companies listed on the Indonesia Stock Exchange (IDX) in 2014-2018, which amounted to 875 observations. The results showed that corporate social responsibility variable has no significant influence on financial performance. The analysis with moderating variables show that earning management can strengthen the relationship between corporate social responsibility and financial performance. Keywords: corporate social responsibility, financial performance, earning management