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Governors

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Published by Information Technology and Science

ISSN : - EISSN : 29625505 DOI : https://doi.org/10.47709/governors.v1i1

Core Subject : Economy,

Economics, Econometrics & Finance

Governors is interdisciplinary in its scope and encourages submissions from any discipline or any part of the world which addresses any element of the aims of the journal. The journal encompasses the full range of theoretical, methodological, and substantive debates in the area of corporate governance and corporate social responsibility. Contributions which address the link between different disciplines and/or implications for societal, organizational, or individual behavior are especially encouraged.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 25 Documents

1 2 3

The Influence of CSR, Environmental Awareness and Audit Committee Quality on Company Earnings Quality Amelya Amelya; Shinta Ningtiyas Nazar
GOVERNORS Vol. 1 No. 2 (2022): August 2022 issue
Publisher : Information Technology and Science (ITScience)

This study aims to examine the effect of Corporate Social Responsibility (CSR), environmental awareness and audit committee quality on earnings quality. The research methods used are quantitative research methods and associative methods. The population in this study is the Sri Kehati Index company listed on the Indonesia Stock Exchange for the 2016-2020 research period, totaling 25 companies, from the total population a purposive sampling technique is used with several criteria to determine the sample, so that a sample of 8 companies is obtained. The data analysis technique used in this study uses eviews10 which includes descriptive statistical tests, panel data model analysis, classical assumption tests and hypothesis testing. The results of this study indicate that partially corporate social responsibility (CSR) is considered to have an effect on the Earning Quality of Sri Kehati Index companies listed on the Indonesia Stock Exchange for the 2016-2020 period, while environmental awareness and audit committee quality are considered to have no effect on the Earnings Quality of Sri Kehati Index companies. Sri Kehati listed on the Indonesia Stock Exchange for the period 2016-2020. The results of this study also show that simultaneously the three independent variables, namely Corporate Social Responsibility (CSR), Environmental Awareness and the Audit Committee, do not have a significant influence on the dependent variable of Earnings Quality.

The Effect Of Managerial Ownership, Institutional Ownership, Growth Opportunity And Profitability On Accounting Conservatism Widaryanti Widaryanti
GOVERNORS Vol. 1 No. 1 (2022): April 2022 Issue
Publisher : Information Technology and Science (ITScience)

This studi aims to analyze the effect of Manajerial Ownership, Institutonal Ownership, Growth Opportunity and Profitability on Accounting Conservatism. With a sample of 165 manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 selected using the purposive sampling method. The data obtained in this study used the documentation method. With multiple regression analysis method. Data collection method by understanding secondary data obtained from external sources and financial reports of producers listed on the Indonesia Stock Exchange. The results of this study are that managerial ownership has a negative and insignificant effect on accounting conservatism. From these results it can be said that although management is the shareholder and owner, there is no significant effect. Not all executives in the company own shares in the company. As a result, management tends to apply accounting principles while minimizing profits. Institutional ownership and growth opportunity have no effect on accounting conservatism. These results indicate that all manufacturers apply the precautionary accounting principle. Profitability has a positive effect on accounting conservatism.

The Effect of Good Corporate Governance and Company Growth on Company Value Desi Permata Sari; Ai Elis Karlinda
GOVERNORS Vol. 1 No. 1 (2022): April 2022 Issue
Publisher : Information Technology and Science (ITScience)

This study aims to determine the effect of good corporate governance and company growth on company value in manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. The population of this study was in manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. The sample was determined based on the purposive sampling method, so that a sample of 44 manufacturing companies was obtained. The type of data used in this study is in the form of secondary data obtained through idx website. The analysis method used is panel data regression analysis. The results showed that managerial ownership, and company growth had a significant effect on company value. Managerial ownership is proven to be able to increase company value because it is consistent with the interests of shareholders. While independent commissioners did not have a significant effect on company value. Independent commissioner does not put strong control on decision making which causes no significant impact on company value.

The Effect Of Audit Tenure, Auditor Switching And Institutional Ownership On Financial Statements Integrity Dwi Rahmadanti Fitriyana; Shinta Ningtiyas Nazar
GOVERNORS Vol. 1 No. 2 (2022): August 2022 issue
Publisher : Information Technology and Science (ITScience)

This study was conducted to analyze the effect of audit tenure, auditor switching and institutional ownership on the integrity of financial statements. The research was conducted on property and real estate companies listed on the Indonesia Stock Exchange in 2016-2020. The methodology used is multiple linear regression. The sample selection was carried out using purposive sampling method from secondary data in the form of financial statements and found as many as 44 sample companies with a total of 5 years of observations, so that the total sample in this study was 220 financial statements. Hypothesis testing was carried out using the Eviews series 10 application. Based on the test results, it showed the influence of institutional ownership on the integrity of financial statements, but did not show any influence between audit tenure and auditor switching on the integrity of financial statements. Based on the results of this test, it is also found that there is a joint effect of audit tenure, auditor switching and institutional ownership on the integrity of financial statements

Does Competence Improve The Factors That Affect Good Governance? Sally Edinov
GOVERNORS Vol. 1 No. 1 (2022): April 2022 Issue
Publisher : Information Technology and Science (ITScience)

Good governance is the most prominent issue in the management of public administration today. The purpose of this study is to investigate the impact of the government's internal control system and fixed asset administration on good governance, with competence serving as a moderating variable. This study was carried out at the work unit of the Directorate General of Natural Resources and Ecosystem Conservation of the Ministry of Environment and Forestry, with a questionnaire distributed to 218 of a total of 225 respondents and data analyzed using smart pls. The findings revealed that the government's internal control system and fixed asset administration had a direct positive effect on improving good governance, but the state apparatus's competence was unable to moderate this relationship. It is clear that the competence of the state apparatus is very similar and that there is no competence gap. Theoretically, this research contributes to the advancement of knowledge, particularly in the public sector accounting sector, and practically, it can be used as material for Ministry-level decision making.

Strength of Capital Structure, Prudence and Audit Committee in Enhancing Profit Quality Rendy Yunaldi; Erika Astriani Aprilia
GOVERNORS Vol. 1 No. 2 (2022): August 2022 issue
Publisher : Information Technology and Science (ITScience)

This study aims to determine the Effect of Capital Structure, Prudence and Audit Committee on Profit Quality. This study used a sample of manufacturing companies in the food and bavarages sub-sector listed on the Indonesia Stock Exchange during the period 2016 to 2020, the number of companies sampled in this study was 12 companies with observations for 5 years. Based on the purposive sampling method, the total sample of this study is 60 annual reports. The data collection method used is secondary data, which is data obtained by researchers indirectly through intermediary media and literature studies. The data in this study was obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id and several company websites. From the results of the t test analysis (partial) shows that the Capital Structure and Prudence have a significant influence on the quality of profits. Meanwhile, the Audit Committee does not have a significant influence on the quality of profits. So, audit committee will not be too important to organized

A Contradiction of Corporate Social Responsibility in Moderating Tax Avoidance Hilda Mary; Nila Pratiwi; Anatia Agusti
GOVERNORS Vol. 1 No. 1 (2022): April 2022 Issue
Publisher : Information Technology and Science (ITScience)

This study will look at tax avoidance through CSR as a moderating variable along with capital intensity, institutional ownership, and firm size. The independent variables are capital intensity, institutional ownership, and firm size, while the dependent variable is tax avoidance. As well as CSR as a moderating variable. This study focused on manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2021. In this study, the sample was determined using the purposive sampling method, which yielded a sample of 44 companies from 195 populations. Eviews 10 was used to analyze the research data using panel data analysis techniques. According to the findings of the study, Capital Intensity has a partial effect on Tax Avoidance, Institutional Ownership has a partial significant effect on Tax Avoidance, and Company Size has no significant effect on Tax Avoidance. Tax avoidance is influenced by capital intensity and institutional ownership, which are moderated by CSR. While CSR has no effect on tax avoidance, company size does. It is hoped that this study will assist manufacturers listed on the Indonesia Stock Exchange in determining tax avoidance by taking into account the factors that have a significant effect on tax avoidance, such as the effect of capital intensity, institutional ownership, and company size, as well as CSR as a moderating variable.

Strength Of Profitability As Moderating Tax And Corporate Governance On Firm Value Mila Sari; Anita Ade Rahma
GOVERNORS Vol. 1 No. 1 (2022): April 2022 Issue
Publisher : Information Technology and Science (ITScience)

This study aims to determine and estimate the effect of tax planning, managerial ownership, and foreign commissioners on firm value with profitability as a moderating variable in manufacturing companies listed on the Indonesian stock exchange. Based on the results of partial hypothesis testing, it can be concluded that tax planning has no effect on firm value. Managerial ownership has an effect on firm value. The foreign board of commissioners has no effect on the value of the company. In tax planning, managerial ownership, and foreign commissioners simultaneously affect the value of the company. Tax planning has no effect on firm value with profitability as a moderation. Managerial ownership has an effect on firm value with profitability as moderating. Foreign board of commissioners affect the value of the company with profitability as moderating. Profitability has an effect on firm value. The amount of managerial ownership in a company has a very important role in increasing the value of the company. This is of course due to a greater attachment to management and care for the sustainability and progress of the company.

Investment Opportunity Set And Corporate Social Responsibility On Company Value Adelia Kintan Kusuma; Diyah Santi Hariyani; Liliek Nur Sulistyowati
GOVERNORS Vol. 1 No. 2 (2022): August 2022 issue
Publisher : Information Technology and Science (ITScience)

The purpose of this study was to determine the effect of investment opportunity set and corporate social responsibility on firm value. This research is a type of secondary data quantitative research. The population used in this study is the infrastructure companies listed on the IDX. The sampling technique used was purposive sampling, in order to obtain 15 infrastructure companies over a 5-year period which were used as research samples. The data collection method is done by accessing the annual reports listed on the IDX and published by each infrastructure company on their respective websites. The data obtained is then processed with the help of SPSS 21 software. The results of this study indicate that the investment opportunity set affects firm value. Corporate social responsibility has no effect on firm value.

The Influence Of Corporate Social Responsibility, Profitability, Capital Structure On Company Value Ardian Alfiadin; Dwi Ermayanti Susilo
GOVERNORS Vol. 1 No. 2 (2022): August 2022 issue
Publisher : Information Technology and Science (ITScience)

This study aims to determine the effect of Corporate Social Responsibility, Profitability, and Capital Structure on Company Value in the current Covid 19 pandemic era. The problem sttement in this study are as follows: 1) Does Corporate Social Responsibility (CSR) have a positive effect on Pharmaceutical Companies Value registered on IDX for the period 2017-2021, 2. Does profotability has positife influence to Pharmaceutical Companies value registered on BEI on periode 2017-2021, 3) Does Capital Structure have a positive effect on Pharmaceutical Companies Value registered on IDX for the period 2017-2021, 4) Does Corporate Social Responsibility (CSR), Profitability, and Capital Structure have a positive effect on Company Value in Pharmaceutical companies registered on IDX for the period 2017-2021.This research uses descriptive quantitative research. The population and sample in this study are pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2017-2021. The data used is secondary data on annual financial reports on the Indonesia Stock Exchange. This study uses data analysis techniques such as multiple regression analysis and SPSS as a tool to process and test data. The results of this study indicate that partially CSR has no significant effect, ROE has a significant effect and DER has no significant effect on firm value. Meanwhile, simultaneously CSR, ROE, and DER have a significant effect on firm value.

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

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Contact Name
Anita Ade Rahma

Contact Email
anita.aderahma@gmail.com

Phone
+6281363907163

Journal Mail Official
governors.itscience@gmail.com

Editorial Address
Marapalam Raya 7 Padang Sumatera Barat Indonesia

Location
Unknown,

Unknown

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Anita Ade Rahma

Contact Email anita.aderahma@gmail.com

Phone +6281363907163

Journal Mail Official governors.itscience@gmail.com

Editorial Address Marapalam Raya 7 Padang Sumatera Barat Indonesia

Location Unknown, Unknown INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Anita Ade Rahma

Contact Email
anita.aderahma@gmail.com

Phone
+6281363907163

Journal Mail Official
governors.itscience@gmail.com

Editorial Address
Marapalam Raya 7 Padang Sumatera Barat Indonesia

Location
Unknown,

Unknown

INDONESIA