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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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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. 2 (2022): August 2022 issue" : 5 Documents clear
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)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (318.952 KB) | DOI: 10.47709/governors.v1i2.1641

Abstract

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 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)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1261.007 KB) | DOI: 10.47709/governors.v1i2.1651

Abstract

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
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)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1331.665 KB) | DOI: 10.47709/governors.v1i2.1670

Abstract

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
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)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (304.073 KB) | DOI: 10.47709/governors.v1i2.1677

Abstract

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)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1254.031 KB) | DOI: 10.47709/governors.v1i2.1680

Abstract

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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