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Anita Ade Rahma
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anita.aderahma@gmail.com
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governors.itscience@gmail.com
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INDONESIA
Governors
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 5 Documents
 1 
Search results for , issue "Vol. 1 No. 1 (2022): April 2022 Issue" : 5 Documents clear
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)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (218.12 KB) | DOI: 10.47709/governors.v1i1.1649

Abstract

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)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (277.665 KB) | DOI: 10.47709/governors.v1i1.1650

Abstract

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.
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)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (326.699 KB) | DOI: 10.47709/governors.v1i1.1652

Abstract

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.
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)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (262.85 KB) | DOI: 10.47709/governors.v1i1.1672

Abstract

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)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.986 KB) | DOI: 10.47709/governors.v1i1.1674

Abstract

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.

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