Implikasi Corporate Governance terhadap Kinerja Family Business di Indonesia

itan, Iskandar; Lestari, R.A. Widyanti Diah

doi:10.22216/jit.2015.v9i1.39

Cited by 2 publications

(3 citation statements)

References 17 publications

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“…Family businesses that could embrace an entrepreneurial mindset might give SMEs a major increase for long-term success (Nugroho, 2016). In order to ensure the longevity of a family firm, family business governance is undoubtedly an excellent combination with an entrepreneurial spirit (Itan & Lestari, 2015).…”

Section: Literature Reviewmentioning

confidence: 99%

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The Dynamics of Family-Owned Sme Sustainability in Rural Areas [Dinamika Keberlanjutan Ukm Keluarga Di Pedesaan]

Kusmulyono

2023

DeReMa Jurnal Manajemen

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SMEs in rural areas have characteristics that are closely related to the character of a family business. This can be seen in the management of the SME business which is fully controlled by the family. This situation shows that SMEs in rural areas are more dominated by family-owned SMEs. As a family-owned SME, this village entrepreneur has a big challenge to be able to regenerate the business for the next generation. This study seeks to identify the things that affect the dynamics in realizing the sustainability of family-owned SMEs in the village. This study uses a qualitative approach by conducting interviews through purposive sampling to culinary informants who run their businesses in rural areas and have the next generation. The results of the study show that in addition to all SMEs in the village being dominated by family businesses, these SMEs have hopes that their families will continue their business, but on the other hand it was also found that there are SMEs who do not care who will continue their business. This study produces interesting findings that can be developed to help improve the sustainability of SME development in Indonesia. Abstrak dalam Bahasa Indonesia. UKM di pedesaan memiliki karakteristik yang erat kaitannya dengan karakter usaha keluarga. Hal ini terlihat dari pengelolaan usaha UKM yang sepenuhnya dikendalikan oleh keluarga. Keadaan ini menunjukkan bahwa UKM di pedesaan lebih didominasi oleh UKM milik keluarga. Sebagai UKM milik keluarga, pengusaha desa ini memiliki tantangan besar untuk bisa meregenerasi bisnisnya untuk generasi selanjutnya. Kajian ini berupaya mengidentifikasi hal-hal yang mempengaruhi dinamika dalam mewujudkan keberlanjutan UKM milik keluarga di desa. Penelitian ini menggunakan pendekatan kualitatif dengan melakukan wawancara melalui purposive sampling kepada informan kuliner yang menjalankan usahanya di pedesaan dan memiliki generasi penerus. Hasil kajian menunjukkan bahwa selain seluruh UKM yang ada di desa didominasi oleh usaha keluarga, UKM ini memiliki harapan agar keluarganya tetap melanjutkan usahanya, namun disisi lain juga ditemukan adanya UKM yang tidak peduli yang akan melanjutkan usahanya. Kajian ini menghasilkan temuan menarik yang dapat dikembangkan untuk membantu meningkatkan keberlanjutan pengembangan UKM di Indonesia.

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Section: Literature Reviewmentioning

confidence: 99%

“…On the other hand, the process of corporate governance appears to play a significant role in determining the success of a a family-business company that listed in stock exchange (Itan & Lestari, 2015). This understanding indicated that SMEs are aware that they must operate their businesses appropriately (Wardhana, 2018).…”

Section: Introductionmentioning

confidence: 99%

The Dynamics of Family-Owned Sme Sustainability in Rural Areas [Dinamika Keberlanjutan Ukm Keluarga Di Pedesaan]

Kusmulyono

2023

DeReMa Jurnal Manajemen

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“…Some control variables are something that in the previous research was known to have an impact on firm value, namely 1) Firm Size measured by LogAsset, 2) Firm Age is the number of age of the company since its establishment, 3) Leverage measured by DER ratio, 4) TATO measured by dividing number of sales with total assets and 5) Current Ratio which is the result of dividing current assets with current liabilities (Afza & Nazir, 2014;Itan & Lestari, 2015;Ariff & Hashim, 2014;Huguet & Gandia, 2016;Appolos N. et al , 2016;Kristanti & Priyadi, 2016;Assidi et al, 2016;Ling & Wahab, 2018;Asiri & Hameed, 2014). Table 1 explains that the minimum firm value is 0.24 while the maximum value is 18.64.…”

Section: Variable and Measurementmentioning

confidence: 99%

The Influence of Earnings Management and Tax Planning on Firm Value with Audit Quality as Moderating Variable

2019

RJFA

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This study aimed to analyze the influence of Earnings Management and Tax Planning on Firm Value with Audit Quality as a moderating variable. With purposive sampling method obtained data from 481 manufacturing firms in Indonesia are taken from the Indonesia Stock Exchange 2013-2017 period. Using multiple regression and moderation analysis found that the Earnings Management have a positive influence on Firm Value and Tax Planning as well as the effect on Firm Value. As a moderating variable, Audit Quality weaken the influence of Earnings Management on Firm Value significantly but not significantly weaken the influence of Tax Planning on Firm Value.

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Implikasi Corporate Governance terhadap Kinerja Family Business di Indonesia

Abstract: Abstract

Cited by 2 publications

References 17 publications

The Dynamics of Family-Owned Sme Sustainability in Rural Areas [Dinamika Keberlanjutan Ukm Keluarga Di Pedesaan]

The Dynamics of Family-Owned Sme Sustainability in Rural Areas [Dinamika Keberlanjutan Ukm Keluarga Di Pedesaan]

The Influence of Earnings Management and Tax Planning on Firm Value with Audit Quality as Moderating Variable

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