Perubahan ukuran komite audit dan dewan direksi terhadap kinerja keuangan pada perusahaan sektor keuangan

Setyarini, Maisiska; Putra, Andi Manggala; Nugraheni, Ranti

doi:10.17977/um004v8i12021p065

Cited by 2 publications

(2 citation statements)

References 28 publications

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“…Sebab dengan ukuran komite audit yang banyak atau sedikit, tetap komite audit bertugas untuk melakukan pengawasan terhadap laporan keuangan bukan untuk meningkatkan kinerja keuangan. Hasil penelitian ini didukung oleh penelitian Prayanthi and Laurens (2020); Setyarini, Putra, and Nugraheni (2021) yang menemukan bahwa ukuran komite audit tidak berpengaruh terhadap kinerja keuangan.…”

Section: Pengaruh Ukuran Komite Audit Terhadap Kinerja Keuanganunclassified

Determinan Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening

Neliana

Destiana

2021

JAS

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This study aims to show the effect of institutional ownership, audit committee size, and corporate social responsibility (CSR) on firm value with financial performance as the intervening variable. This study uses quantitative methods with secondary data sources in company annual reports. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The sampling technique used purposive sampling to obtain a sample of 74 companies. The data analysis technique used path analysis. The results showed that financial performance had a positive and significant effect on firm value. Institutional ownership and size of the audit committee do not affect financial performance. Meanwhile, CSR has a positive and significant effect on financial performance. Institutional ownership and the size of the audit committee have a positive and significant effect on firm value. At the same time, CSR does not affect the company's value. Institutional ownership does not affect firm value through financial performance. At the same time, the size of the audit committee and CSR affects the company's value through financial performance. This study can reference company management and investors in developing companies and investing.

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Section: Pengaruh Ukuran Komite Audit Terhadap Kinerja Keuanganunclassified

Determinan Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening

Neliana

Destiana

2021

JAS

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“…The corporate is considered successful in improving its financial performance if it can increase investor confidence to invest in the corporate (Ayu & Omika, 2019;Setyarini et al, 2021). Financial performance reflects the success the corporate has achieved in its operations (Matar & Eneizan, 2018).…”

Section: Introductionmentioning

confidence: 99%

Earning Management of Corporate Social Responsibility Mediation and Corporate Governance on Financial Performance (An Empirical Study on Idx Mining Corporates 2016-2020)

Islami¹

2022

ijcsrr

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This study aims to examine and analyze corporate social responsibility and corporate governance on financial performance and, through earning management as a mediating variable. Financial performance is the dependent variable which is proxied by ROA and MVA. The independent variables in this study were corporate social responsibility as proxied by 91 GRI 4.0 indicators and corporate governance as proxied by independent commissioners and institutional ownership. Earning management as a mediating variable proxied by discretionary accruals. This study uses a sample of 35 mining companies listed on the Indonesia Stock Exchange from 2016 to 2020. The data used in this study is secondary data analyzed using a multiple linear regression analysis path models with the help of SPSS 25 software, and corporate governance has a positive and significant effect on financial performance. Meanwhile, earning management has a negative and significant effect on financial performance. Corporate social responsibility has a positive and significant effect on earning management, while corporate governance has a negative and significant effect on earning management. Earning management mediates full corporate social responsibility on financial performance, while the board of commissioners partially mediates on financial performance.

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Perubahan ukuran komite audit dan dewan direksi terhadap kinerja keuangan pada perusahaan sektor keuangan

Cited by 2 publications

References 28 publications

Determinan Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening

Determinan Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening

Earning Management of Corporate Social Responsibility Mediation and Corporate Governance on Financial Performance (An Empirical Study on Idx Mining Corporates 2016-2020)

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