cover
Article Per Year (5 Year)
All
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
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. 2 No. 2 (2023): August 2023 Issue" : 5 Documents clear
The Impact of CSR-Harmonious on Financial Performance: Moderating Role of Green Entrepreneurial Intellectual Capital Hanif Rani Iswari; Ery Tri Djatmika Rudijanto Wahju Wardhana; Puji Handayati; Nurika Restuningdiah; Budi Eko Soetjipto; Cipto Wardoyo; Heri Pratikto
GOVERNORS Vol. 2 No. 2 (2023): August 2023 Issue
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v2i2.2304

Abstract

The purpose of this research is to investigate the role of green entrepreneurial intellectual capital as a moderator of the influence of Corporate Social Responsibility Harmonious (CSR-H) on the financial performance of SMEs in the creative industry game developer sub-sector in Malang City. SMEs in the game developer sub-sector are included in businesses that utilize the results of creativity supported by technology so that it is one of the business fields that is closely related to intellectual capital. Related to awareness of green entrepreneurship, the echo developer sub-sector is appropriate if it integrates it into green entrepreneurial intellectual capital. Thus, green entrepreneurial intellectual capital in this case is the focus of attention for research as a moderation between Corporate Social Responsibility Harmonious (CSR-H) and Financial Performance. This research is a quantitative approach with a survey method on SMEs in the game developer sub-sector. The sample population taken was 20 respondents. Questionnaires are distributed using a likert scale. Data analysis uses SmartPLS version 3. The findings of this study obtained Corporate Social Responsibility Harmonious (CSR-H) is not significant to financial performance, Green entrepreneurial Intellectual Capital is positively significant to financial performance and Green entrepreneurial intellectual capital does not moderate the effect of Corporate Social Responsibility Harmonious (CSR-H) on financial performance. Keywords: Corporate Social Responsibility, CSR Harmonious, Green entrepreneurial, Green intellectual capital, Financial Performances
The Effect Of Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) on Financial Performance
GOVERNORS Vol. 2 No. 2 (2023): August 2023 Issue
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v2i2.2384

Abstract

This study aims to empirically examine the effect of Corporate Social Responsibility and Good Corporate Governance on the financial performance of banking companies listed on the Indonesia Stock Exchange in 2017-2020. The research method used in this study is a quantitative method. The population in this study were all banking companies listed on the Indonesia Stock Exchange in 2017-2020, where the sample used was purposive sampling criteria and obtained as many as 10 banking companies. The data analysis technique used in this study is multiple linear regression analysis, F test, and t test. Based on the research results, it can be seen that Corporate Social Responsibility has a negative and insignificant effect on the financial performance of banking companies. The reason is because Corporate Social Responsibility activities in Indonesia are still based on volunteerism, so that many companies still consider Corporate Social Responsibility activities as a burden that can reduce company profits and have no effect on financial performance. In addition, the results of this study also found that Good Corporate Governance (which is proxied by the proportion of the number of commissioners and directors) has a positive and significant effect on the financial performance of banking companies. The reason is that the more the number of boards of commissioners and the board of directors in a company can help create good governance within the company, so that the creation of good governance within a company can help improve financial performance.
Effect of Liquidity, Leverage, Inventory Intensity, and Intensity of Fixed Assets on Tax Aggressiveness Rizal Saputra; Ade Adriani; Saprudin Saprudin
GOVERNORS Vol. 2 No. 2 (2023): August 2023 Issue
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v2i2.2492

Abstract

This study is aimed to know and to prove the influence of liquidity, leverage, inventory intensity, and fixed asset intensity on tax aggressiveness (empirical study on consumer goods companies listed on the Indonesia Stock Exchange for the period 2017-2019). The population in this study were all consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The sample in this study was 33 selected companies. The type of data used in this study is secondary data in the form of documentation of the Financial Statements of Consumer Goods Companies listed on the Indonesia Stock Exchange for the period 2017-2019. The method of analysis used in this study is logistic regression analysis. The result of this study showed that inventory intensity had an effect on tax aggressiveness, while liquidity, leverage and fixed asset intensity had no effect on tax aggressiveness in corporate taxpayers registered on the Indonesian stock exchange.
The Role of Financial Distress, Profitability and Leverage on Accounting Conservatism Romi Iskandar; Winda Afriyenis; Tri Suci Utari
GOVERNORS Vol. 2 No. 2 (2023): August 2023 Issue
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v2i2.2578

Abstract

This study aims to determine the effect of financial distress, profitability and leverage on accounting conservatism in Manufacturing Companies in the Consumer Goods Industry listed on the IDX for the 2017-2021 period. The type of research used is quantitative research. The data used is secondary data. The population is 63 companies and the sample technique uses purposive sampling method. Obtained a sample of 46 companies x 5 years = 230 financial statement data. The analysis used is the classical assumption test analysis method, panel data regression analysis and hypothesis testing.The results of this study prove that financial distress during the 2017-2021 research period has a significant influence on accounting conservatism, so that financial distress can affect the level of accounting conservatism in companies. The coefficient of the regression direction of financial distress is negative, meaning that when a company experiences financial distress it will encourage managers to reduce the level of accounting conservatism. Profitability was found to have no significant effect on Accounting Conservatism. Companies that have a high level of profitability will not tend to choose conservative accounting methods. Likewise leverage was found to have a significant effect on Accounting Conservatism. The higher the level of debt owned by the company means that the company's financial condition is not good, so managers tend to increase profits so that the financial condition looks good to creditors.
The Role Of Free Cash Flow, Bankruptcy Prediction and The Audit Committee In Earnings Management Reni Haryati Sinaga; Ayumi Rahma
GOVERNORS Vol. 2 No. 2 (2023): August 2023 Issue
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v2i2.2676

Abstract

The research aims to analyze and obtain evidence regarding the influence of free cash flow, bankruptcy prediction and audit committees on earnings management. The type of research used is descriptive quantitative. The population of this study is the Financial Sector Industry which is listed on the Indonesia Stock Exchange for the 2018-2021 period. The sample selection technique uses the methodpurposive sampling. The amount of data obtained was 39 companies from 156 data. The data analysis method used is descriptive statistics, panel data regression test, classical assumption test, and multiple linear regression, t statistical test and F statistical test using the Microsoft Office Excel Program and Eviews 12 Statistics Program. The results of this study indicate that Free Cash Flow has an effect significant to Earnings Management, while Bankruptcy Prediction and Audit Committee have no effect on Earnings Management. Meanwhile, Free Cash Flow, Bankruptcy Prediction, and Audit Committee jointly (simultaneously) affect Earnings Management.

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2023 2023


Reset
Filter By Issues
All Issue Vol. 2 No. 2 (2023): August 2023 Issue Vol. 2 No. 1 (2023): April 2023 issue Vol. 1 No. 3 (2022): December 2022 issue Vol. 1 No. 2 (2022): August 2022 issue Vol. 1 No. 1 (2022): April 2022 Issue