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Anita Ade Rahma
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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 25 Documents
 1   2   3 
The Role of Firm Value Disclosure Rina Mukti Rahayu; Aprih Santoso
GOVERNORS Vol. 1 No. 3 (2022): December 2022 issue
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v1i3.1782

Abstract

The firm value is a reflection of every financial management action and decision that affects the stock market Price. CSR is suspected to be a control over company value considering that it can strengthen or weaken the effect of GCG and profitability ratios on firm value. This study aims analyze CSR in partially moderating the effect of GCG and profitability on firm value, and the partial influence of GCG and profitability on firm value. The data is taken from the financial statements and annual reports of manufacturing companies listed on the IDX for the period 2015 – 2021. Using purposive sampling, 21 companies are the samples of the study. The data was processed by multiple regression analysis using the help of the IBM SPSS Statistics 26 application. The results showed that GCG and profitability had a positive and significant effect on firm value. The results of testing the moderating variable showed that CSR moderated the effect of GCG and profitability on firm value.
Company Value: Interest Rate, Financial Distress, And Reputation of KAP Nathasya Yemima Saputri; Dian Widiyati
GOVERNORS Vol. 1 No. 3 (2022): December 2022 issue
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v1i3.1854

Abstract

The value of the company is important, the higher the investment rate, the better the value received by the Bank. For example, in banking companies, interest rates can influence people to save funds. Thus, the selected bank will be trusted by customers and investors to increase. Financial distress at the Bank will affect the value of the company, judging by the ability to pay its obligations smoothly. The current phase of financial distress is triggered by the Covid-19 Pandemic. The financial sector, particularly banking, is in the public's spotlight in mitigating the possibility of the worst happening. Banking assessments can also be accepted from KAP assessments based on the banking financial statements themselves. The research that will be used is the quantitative associative approach, which is to describe systematically, the accuracy of facts, and characteristics regarding the effect of interest rates, financial distress and KAP reputation on firm value. The data in this study were obtained from the official website of the Indonesia Stock Exchange, namely www.idx.com as well as several official banking websites from 2018 to 2021. The conclusion of the study based on EViews 9 with sample data of 20 banking companies concluded that empirically the interest rate has an insignificant effect on firm value. Empirical research on financial distress and KAP reputation has a significant influence on the company. Simultaneously, it is proven empirically that interest rates, financial distress, and KAP reputation have a significant effect on firm value.
CSR inhibiting factors in Student Start-up Business Hanif Rani Iswari; Sudarmiatin Sudarmiatin; Agus Hermawan
GOVERNORS Vol. 1 No. 3 (2022): December 2022 issue
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v1i3.1893

Abstract

The purpose of this study is to investigate the factors inhibiting CSR in student start-up businesses in Malang. Startups are businesses that are currently skyrocketing even though the storm of startup layoffs has started recently. This startup business is dominated by many young people with brilliant business ideas. Malang City, which is an education city, also has a growth in start-up businesses, one of which is dominated by young people who are still studying in higher education. Running a start-up business for business people who are still studying is not without obstacles. One of them is about their business activities related to social responsibility. This research is a quantitative approach with a survey method on student start-up businesses in Malang. The sample population taken was 128 respondents. Questionnaires are distributed using a likert scale. Data analysis uses SmartPLS version 3 to determine the confirmatory analysis. The findings of this study obtained CSR inhibiting factors for student startups in Malang are the lack of availability CSR information and knowledge, lack of availability of resources, lack of time availability of CSR activities and the level of awareness and benefits of CSR for companies. In addition, obstacles are also obtained from employee commitment to CSR. There are five CSR obstacles faced by student startups in Malang City.
Analysis Of Financial Performance In An Islamic Perspective In PT. Garuda Indonesia (Persero) Tbk Rajab Siregar; Nurlaila Nurlaila; Muhammad Syahbudi
GOVERNORS Vol. 1 No. 3 (2022): December 2022 issue
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v1i3.1950

Abstract

This study aims to analyze the solvency ratio and activity as an assessment tool to measure financial performance at PT. Garuda Indonesia in an Islamic perspective. This study uses a qualitative descriptive approach, while the data studied are in the form of the financial statements of PT. Garuda Indonesia from 2017 to 2020. From the results of the calculation of the average solvency ratio as measured by the debt-to-asset ratio and the debt-to-equity ratio from 2017 to 2020, the activity ratio as measured by the total asset turnover ratio and the ratio Fixed asset turnover in 2017 to 2020 was not good. PT. Garuda Indonesia in the Islamic perspective is in accordance with the accounting contained in the Qur'an Al-Baqarah verse 282, namely the principle of responsibility as it cannot be separated from the responsibility of someone assigned to make financial reports in accordance with transactions that occur during muamalah. The principle of justice PT. Garuda Indonesia has implemented justice, namely recording all transactions that have occurred as they should be from assets, liabilities, capital, revenues and costs incurred by the company, while the principle of truth is that transactions occur in the ratio of liquidity, activity, solvency and profitability, both transactions of assets, liabilities, capital, income and expenses of each item are appropriate and included in the financial statements of PT. Garuda Indonesia.
The Effect of Gender Diversity and Slack Resources on Corporate Social Responsibility Disclosure Neng Siti Rohmah; Farah Latifah Nurfauziah; Sri Suharti
GOVERNORS Vol. 1 No. 3 (2022): December 2022 issue
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v1i3.1958

Abstract

The purpose of this study was to determine the effect of gender diversity and slack resources on the corporate social responsibility disclosure. This study uses secondary data obtained from the annual report on the IDX. The population in this study were all mining companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020 and sampling using the purposive sampling method and obtained a sample of 14 companies. The technique used in this research is robust regression analysis using Eviews 12. The research method used is a quantitative method with the dependent variable, namely corporate social responsibility disclosure and the independent variables, namely gender diversity and slack resources. The results of this study indicate that gender diversity has an effect on corporate social responsibility disclosure with a result of 0.004 less than 0.05 while slack resources has no effect on corporate social responsibility disclosure with a result of 0.146 greater than 0.05 in mining companies. Simultaneous results with F of 0.000365 can be seen that the variables of gender diversity and slack resources have an effect on coporate social responsibility disclosure.
The Effect Of Understanding Of Local Government Accounting Systems And Human Resources Competence On The Performance Of Financial Managers With Welfare Benefits As A Moderation Variable Clessy Cristine Putri Manurung; Aloysius Harry Mukti
GOVERNORS Vol. 2 No. 1 (2023): April 2023 issue
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v2i1.1959

Abstract

This study aims to determine the effect of understanding the local government accounting system and human resource competence on the performance of financial managers with welfare benefits as a moderating variable at BPKAD (Regional Financial and Asset Management Agency) in Bekasi City. This research is a quantitative study. Data analysis was carried out using the Partial Least Square-Structural EM model through SmartPLS 3.0 software. With a causal research approach Primary data collection was carried out by distributing questionnaires to all employees at BPKAD in Bekasi City. The analysis of this research explain that (1) Understanding of local government accounting systems does not affect the performance of financial managers; (2) Human resource competence has a positive effect on the performance of financial managers; (3) Welfare allowances do not moderate the influence of the relationship between the understanding of the local government accounting system and the performance of financial managers; (4) Welfare allowances do not moderate the effect on the relationship of human resource competence on the performance of financial managers.
The Effect of Managerial Ownership, Company Size, and Audit Committee on CSR Disclosure Alfina Agistiani; Farah Latifah Nurfauziah; Euis Latifah
GOVERNORS Vol. 2 No. 1 (2023): April 2023 issue
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v2i1.1979

Abstract

Corporate social responsibility is the responsibility to assess how much concern for the environment, the company must seriously and openly pay attention to the disclosure of social responsibility. This study aims to determine whether Managerial Ownership, Company Size and Audit Committee partially or simultaneously influence the Disclosure of Corporate Social Responsibility (CSR) in Food and Beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The data used in this study is secondary data and sample selection using purposive sampling. Based on the results of purposive sampling from 30 companies, 17 Food and Beverage companies met the sample criteria. The analytical method used is descriptive analysis, multiple linear analysis, and hypothesis testing. The results showed that managerial ownership had no partial effect on CSR disclosure based on the results of the t test, which had a coefficient value of 0.143 and a significant value of 0.132 >0.05. Company size had a negative effect on CSR disclosure with a coefficient value of -1.241 and a significant value of 0.000. 0.05.
The Effect Of Thin Capitalization, Capital Intensity On Tax Avoidance With Institutional Ownership Moderating Variable Dewi Kurniawati; Aloysius Harry Mukti
GOVERNORS Vol. 2 No. 1 (2023): April 2023 issue
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v2i1.2021

Abstract

The Effect of Thin Capitalization, Capital Intensity on Tax Avoidance with Institutional Ownership Variables (Empirical Study on Property, Real Estate, and Infrastructure Companies listed on the Indonesia Stock Exchange in 2018-2020). This study aims to examine the effect of thin capitalization, capital intensity on tax avoidance with institutional ownership variables. The population in this study are all property, real estate, and infrastructure sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The sampling technique used is the Non-Probability Sampling method and obtained as many as 117 data samples. The analytical method used is Multiple Linear Regression. The results show that Thin Capitalization has a positive effect on tax avoidance, Capital Intensity has a positive effect on tax avoidance.
The Analysis of Village Fund Management in Juuh Village, Tebing Tinggi District, Balangan Regency Rakhmi Ridhawati; Winda Agusntina Putri; Netty Nurhayati Nurhayati; Mellani Yuliastina
GOVERNORS Vol. 2 No. 1 (2023): April 2023 issue
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v2i1.2180

Abstract

This study aims to analyze on how the Management of Village Fund in Juuh Village, Tebing Tinggi Subdistrict, Balangan Regency in 2019 according to Permendagri No. 20 of 2018. Village Funds are one of the government accountability to increase the development in rural area. The source of Village Fund is from State Budget Revenue and Expenditures which allocated for Transferred village through Budget Income and District Area Spending and used for maintaining governance finance, development on executin, community construction, and society empowerment. This study was held in Juuh Village, Tebing Tinggi Subdistrict, Balangan Regency. This study uses qualitative method with techniques for data collection as interview, observation, and documentation. Informants on this research consist of the Head of Juuh Village and its apparatus with the total of seven people. The results study shows that there are corresponding with Permendagri No. 8 of 2018 concerning Management Village Finance at implementation and administration level. Meanwhile at planning, reporting, and accountability level there is no corresponding with Permendagri No. 20 of 2018 concerning Village Financial Management.
The Social Impact of The Existence of A Palm Oil Company: The Social Impact of The Existence of A Palm Oil Company Muhammad Yasin; Kasyful Anwar; Atma Hayat; Rahma Yuliani
GOVERNORS Vol. 2 No. 1 (2023): April 2023 issue
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v2i1.2268

Abstract

This research aims to find out the impact and the level of community social welfare and to determine the relationship between the impact of oil palm land on the community welfare in Kapuas District, Kapuas Regency, Central Kalimantan Province. This research employed qualitative descriptive analysis. The data were analyzed using data triangulation techniques. The findings of this study indicated that, based on observations and interviews conducted with 30 respondents from the community of Anjir Kalampan Village, West Kapuas District, Kapuas Regency, Central Kalimantan, and with the support of other sources, it is known that the establishment of PT. Kapuas Sawit Sejahtera has had a socio-economic impact on the surrounding community. The Socio-Economic Condition is a condition that reflects the economic position of society in its social structure, with an impact that can be structured or unstructured. However, the impact is minor because there is no direct contribution or influence on the village's existing infrastructure/facilities, such as repairing roads, schools, and health centers. This is due to the company's ongoing conflicts and inability to operate normally, as a result of which the company has always suffered losses.

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