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All Journal Jurnal Manajemen Indonesia Jurnal Mitra Manajemen AFRE Accounting Financial Review SEIKO : Journal of Management & Business Journal of Humanities and Social Studies Almana : Jurnal Manajemen dan Bisnis Jurnal Pendidikan Akuntansi dan Keuangan JAF- Journal of Accounting and Finance Jurnal Riset Manajemen dan Bisnis Study & Management Research Study & Accounting Research FRIMA: Festival Riset Ilmiah Manajemen & Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) eProceedings of Management MIMBAR : Jurnal Sosial dan Pembangunan
Astrie Krisnawati
Universitas Telkom
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : AFRE Accounting Financial Review

 1 
Can Good Corporate Governance Influence the Firm Performance? Empirical Study from Indonesia Transportation Firms Muhammad Fakhri Musyaffa Budiman; Astrie Krisnawati
AFRE (Accounting and Financial Review) Vol 4, No 1 (2021): July
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v4i1.6017

Abstract

Good corporate governance is one factor for the company to improve its performance and maximize shareholder value. The principles of transparency, accountability, responsibility, independence, and fairness are guidelines that must be used by all corporate entities in every company activities; therefore, they can run effectively and efficiently. However, the data shows that the implementation of good corporate governance in Indonesia is still low. Policies and regulations made by the government and companies can improve the low level of good corporate governance. Hence it can improve company performance, especially in terms of financial performance. This study aims to determine the effect of good corporate governance through managerial ownership, independent commissioners, and the board of directors on the company's financial performance through Return on Assets in transportation sub-sector companies listed on the Indonesia Stock Exchange. The data collection method uses secondary data in the form of company annual reports from 2017-2019. The The data analysis technique used regression analysis with panel data. The research findings show that managerial ownership, independent commissioners, and the board have no effect on financial performance as proxied by Return on Assets.Good corporate governance merupakan salah satu faktor bagi perusahaan untuk meningkatkan kinerja perusahaan dan memaksimalkan nilai pemegang saham. Prinsip transparansi, akuntabilitas, responsibilitas, independensi, dan fairness merupakan pedoman yang harus digunakan oleh seluruh entitas perusahaan dalam setiap aktivitas perusahaan, agar dapat berjalan secara efektif dan efisien. Namun data menunjukkan bahwa penerapan good corporate governance di Indonesia masih rendah. Tingkat good corporate governance yang rendah dapat diperbaiki melalui kebijakan dan regulasi yang dibuat oleh pemerintah dan perusahaan sehingga dapat meningkatkan kinerja perusahaan terutama dalam hal kinerja keuangan. Penelitian ini bertujuan untuk  mengetahui pengaruh good corporate governance melalui kepemilikan manajerial, komisaris independen, dan dewan direksi terhadap kinerja keuangan perusahaan melalui Return on Asset pada perusahaan sub sektor transportasi yang terdaftar di Bursa Efek Indonesia. Metode pengumpulan data menggunakan data sekunder berupa laporan tahunan perusahaan dari tahun 2017-2019.  Teknik analisis data menggunakan analisis regersi dengan data panel. Temuan penelitian menunjukkan kepemilikan manajerial, komisaris independen, dan dewan direksi tidak berpengaruh terhadap kinerja keuangan yang diproksikan dengan Return on Assets DOI: https://doi.org/10.26905/afr.v4i1.6017
CSR Disclosure towards Return On Assets: Study from Indonesia Banking Companies Satya Kustamaputra Wicaksono; Astrie Krisnawati
AFRE (Accounting and Financial Review) Vol 4, No 2 (2021): December
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v4i2.6383

Abstract

Corporate Social Responsibility is a concept of how an organization have the responsibility toward their stakeholders, including their employees, consumers, shareholders, social, and the environment. This study investigates the influence of Corporate Social Responsibility Disclosure towards Return On Assets of banking firms registered in the Indonesia Stock Exchange from 2017-2020. Based on the purposive sampling carried out by the researchers, there are 9 banking companies being observed in the study. The data is analysed using the Data Panel Regression Analysis. The result reveals a significance and negative influence of Corporate Social Responsibility Disclosure towards Return On Assets. These findings can assist banking companies to disclosure their CSR actions in the future, because not only it will fulfil the regulation established by the government, but also create positive image of the companies in the public’s perception.
Co-Authors Afilia Felynda Alifia Felynda Audry Pusparani Benanda Ghina Permatasari Christian Noel Filemon citra Khairiyati Dafa Munif Ramadhan Elizabeth Fiesta Clara SB Ighfa Fahira Yudasella Ika Silviana Kesumaningtyas, Salsabila Khairiyati, citra Luh Regita Eka Pratiwi Muchammad Yudha Erlangga Muhammad Fakhri Musyaffa Budiman Nabila Putri Deswara Ni Putu Priscilia Kartika Dewi NORA AMELDA RIZAL PUTRI FARISKA PUTRI SYA’ADATUL FADILA Ravalia Putri Adela Rr Sri Saraswati Sarah Khaerunnisha Fathiarani Satya Kustamaputra Wicaksono Siti Aliah Supriadi Suci Aulia Ryviana Syahri Nabila Pulungan Tazkia Karin Manurung Tazkia Karin Manurung Zahra Qurotaa’yun