PENGARUH POLITICAL CONNECTION DAN FOREIGN OWNERSHIP TERHADAP NILAI PERUSAHAAN MELALUI CORPORATE SOCIAL RESPONSIBILITY

This study aims to examine the effect of political connection and foreign ownership on firm value through corporate social responsibility by using secondary data in the form of financial statements of non-financial companies listed on the Indonesia Stock Exchange for the period 2006-2015. This study uses path analysis with a multiple regression statistical test with the help of SPSS Version 24 software. This study uses stakeholder theory as the main theory and legitimacy theory as a supporting theory. The results of this study indicate that Political Connection has a positive and significant effect on Corporate Social Responsibility but has no significant effect on Firm Value. While ForeignOwnership has a positive and significant effect on CSR and Corporate Value. The results of the sobel test from this study indicate that CSR is a type no mediation in relation to political connection with Corporate Value, also in the relationship of foreign ownership with Corporate Value, the CSR variable is type no mediation

Pengaruh Asset Spesifik Dan Kepemilikan Asing Terhadap Corporate Sustainability Dengan Mediasi Corporate Governance

This study aims to examine the effect of specific assets and foreign ownership on corporate sustainability with corporate governance as a mediation. This study is an empirical research using secondary data in the form of non-financial company data listed in the Indonesia Stock Exchange period 2011-2015. Based on the results of company sample selection conducted by purposive sampling method, it was selected 132 companies or 660 data years of the company. The theory used in this research is the stakeholders theory as the main theory with the theory of RBV as a supporting theory. The analytical method used in this study is path analysis using multiple regression test statistic tool - SPSS Version 24. The results of this study indicate that specific assets have a positive and significant influence on corporate governance, but have a negative and insignificant effect on corporate sustainability. While foreign ownership has no effect on corporate governance but has negative and significant influence on corporate sustainability. Sobel test shows that Corporate governance in specific asset relation with corporate sustainability in this research is classified as type full mediation, but in foreign ownership relationship with corporate sustainability, corporate governance variable is classified as type no mediatio

PERAN MEDIASI INTELLECTUAL CAPITAL DISCLOSURE DALAM HUBUNGAN FOREIGN OWNERSHIP DAN FINANCIAL LEVERAGE TERHADAP NILAI PERUSAHAAN

Penelitian ini bertujuan untuk menguji peran mediasi Intellectual Capital Disclosure dalam hubungan Foreign Ownership dan Financial Leverage terhadap Nilai Perusahaan. Penelitian ini adalah merupakan penelitian eksplanatory. Teori yang digunakan dalam penelitian ini adalah teori Stakeholder dan teori Signal. Populasi dan sampel penelitian ini adalah Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia periode Tahun 2016 – 2018. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling. Metode analisis data yang digunakan dalam penelitian ini adalah regresi berganda (multiple regression) dengan bantuan software Statistical Package for the Social Sciences (SPSS) versi 24. Adapun hasil penelitian ini adalah Foreign Ownership berpengaruh positif dan signifikan terhadap Intellectual Capital Disclosure, demikian juga Financial Leverage berpengaruh positif dan signifikan terhadap Intellectual Capital Disclosure. Foreign Ownership dan Financial Leverage keduanya juga berpengaruh positif dan signifikan terhadap Nilai Perusahaan. Intellectual Capital Disclosure juga berpengaruh positif dan signifikan terhadap Nilai Perusahaan. Intellectual Capital Disclosure juga memiliki peran mediasi dalam hubungan Foreign Ownership dan Financial Leverage terhadap Nilai Perusahaan. Kata kunci : Intellectual Capital Disclosure, Foreign Ownership, Financial Leverage, Nilai Perusahan

Differences in Information Technology Systems in Public and Private Sector

This study aims to examine differences in information technology acceptance in the public sector and private sector in Indonesia. This  study explores previous research on the subject, especially with regard to the Technology Acceptance Model (TAM). Acceptance of technology according to theory can be influenced by several aspects, such as: behavior, satisfaction, benefits, convenience, social as well as security and privacy. Of the various aspects of this most influential generally considered to differences in acceptance of the technology on "every individual" in the public sector and the private sector there are two namely: aspects of behavior and benefits

: Abstrak

This study aims to investigate the moderating role of corporate governance on the effect of financial distress on tax avoidance. The theory used in this study is agency theory. This study uses secondary data obtained by using documentation method. Data source in this research is the annual reports of property and real estate sector companies listed on the Indonesia Stock Exchange in the 2018-2020 period. The method used for data analysis is moderated regression analysis. The result of this research indicate that financial distress has a positive and significant effect on tax avoidance. Furthermore, corporate governance proxied by independent commisioners can moderate the effect of financial distress on tax avoidance. Keyword: Financial Distress, Tax Avoidance, Corporate GovernanceAbstrak Tujuan penelitian ini adalah untuk menginvestigasi peran corporate governance dalam memoderasi pengaruh financial distress terhadap tax avoidance. Teori yang digunakan dalam penelitian ini adalah agency theory. Penelitian ini menggunakan data sekunder yang diperoleh dengan metode dokumentasi. Sumber data penelitian ini adalah laporan tahunan perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia periode tahun 2018-2020. Pemilihan sampel dilakukan dengan metode purposive sampling dengan jumlah 60 sampel data. Metode yang digunakan dalam penelitian ini adalah metode analisis regresi moderasi. Hasil penelitian ini menunjukkan bahwa financial distress berpengaruh positif dan signifikan terhadap tax avoidance. Selain itu, corporate governance yang diproksikan oleh dewan komisaris independen dapat memoderasi pengaruh financial distress terhadap tax avoidance. Kata-kata kunci : Financial Distress, Tax Avoidance, Corporate Governanc

Pengaruh Transaksi Pihak-pihak Istimewa terhadap Manajemen Laba: Kepemilikan Institusional sebagai Variabel Moderasi

The purpose of this study was to investigate the effect of related party transactions on earnings management. This study also investigates the role of institutional ownership as a moderator on the effect of related party transactions on earnings management. This study uses agency theory to explain the relationship between variables. The research population consists of all manufacturing companies listed on the Indonesia Stock Exchange. The sample selection used a purposive method which produced 225 observational data. The analytical method used is moderation regression analysis. The results of this study indicate that partially related party transactions have a positive and significant effect on earnings management. Institutional ownership is able to significantly weaken the relationship between related party transactions on earnings management and act as a quasi moderator

Pengaruh Asset Spesifik Dan Kepemilikan Asing Terhadap Corporate Sustainability Dengan Mediasi Corporate Governance

This study aims to examine the effect of specific assets and foreign ownership on corporate sustainability with corporate governance as a mediation. This study is an empirical research using secondary data in the form of non-financial company data listed in the Indonesia Stock Exchange period 2011-2015. Based on the results of company sample selection conducted by purposive sampling method, it was selected 132 companies or 660 data years of the company. The theory used in this research is the stakeholders theory as the main theory with the theory of RBV as a supporting theory. The analytical method used in this study is path analysis using multiple regression test statistic tool - SPSS Version 24. The results of this study indicate that specific assets have a positive and significant influence on corporate governance, but have a negative and insignificant effect on corporate sustainability. While foreign ownership has no effect on corporate governance but has negative and significant influence on corporate sustainability. Sobel test shows that Corporate governance in specific asset relation with corporate sustainability in this research is classified as type full mediation, but in foreign ownership relationship with corporate sustainability, corporate governance variable is classified as type no mediatio

The effect of sustainability reporting on corporate value with earnings quality as mediating variable

The purpose of this research was to examine the effect of sustainability reporting economic, environment, and social aspect on corporate value mediated by earnings persistence, and earnings timeliness. This research used purposive sampling method that was the selected samples that meet predetermined criteria, so the number of samples that meet the criteria was 16 companies for each period from the entire population of non-financial companies listed on the Indonesia Stock Exchange in 2016 – 2019. The data analytical method used in this research was path analysis and mediation hypothesis analysed by using sobel test. The result of analysis shows that sustainability reporting economic aspect has negative but not significant, environment aspect has negative and significant, and social aspect has positive and significant relationship on the earnings persistence. While sustainability reporting economic, environment, and social aspect have positive but not significant effect on the earnings timeliness. Then, sustainability reporting economic aspect has positive but not significant relationship on the corporate value, environment and social aspect have negative and significant effect on the corporate value. Accordingly with earnings persistence has negative but not significant effect on corporate value. While earnings timeliness has positive and significant effect on the corporate value. This research also shows that earnings persistence and earnings timeliness do not mediate the effect of sustainability reporting economic, environment, and social aspect on corporate value. Keywords: sustainability reporting, earnings quality, corporate valu

PERAN MEKANISME GOOD CORPORATE GOVERNANCE DALAM MENINGKATKAN REPUTASI PERUSAHAAN SERTA DAMPAKNYA TERHADAP KINERJA KEUANGAN

This research is aimed to investigate the role of good corporate governance as a mechanism to improve corporate reputation as a mediating effect influence on financial perfomance. This research uses secondary data obtained by using observation method. The data source in this research is the annual reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2016 to 2019. The sample were selected using purposive sampling method, with a total of 43 companies. Method used in this research uses path analysis. The result of this research indicate that independent commissioner and commissioner board meeting has a positive and significant effect on corporate reputation. However, institutional ownership has a positive but insignificant effect on corporate reputation. Independent commissioner, commissioner board meeting, and insititutional ownership has a positive but insignificant effect on financial performance. Corporate reputation has a positive and significant effect on financial performance. The sobel test result indicate that corporate reputation mediates the effect of independent commissioner and commissioner board meeting on financial performance and belong to full mediation type. Corporate reputation does not mediate the effect of intitutional ownership on financial performance.Tujuan penelitian ini adalah untuk menginvestigasi peran good corporate governance yang terdiri dari komisaris independen, rapat dewan komisaris serta kepemilikan institusional sebagai mekanisme untuk meningkatkan reputasi perusahaan sebagai efek mediasi terhadap kinerja keuangan. Penelitian ini menggunakan data sekunder yang diperoleh dengan menggunakan metode observasi. Sumber data dalam penelitian ini adalah laporan tahunan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode tahun 2016 sampai dengan 2019. Pemilihan sampel menggunakan metode purposive sampling, dengan jumlah sampel 43 perusahaan. Metode yang digunakan dalam penelitian ini menggunakan analisis jalur. Hasil penelitian ini menunjukkan bahwa good corporate governance yang terdiri dari komisaris independen dan rapat dewan komisaris memiliki pengaruh positif dan signifikan terhadap reputasi perusahaan. Namun, kepemilikan institusional berpengaruh positif tidak signifikan terhadap reputasi perusahaan. Komisaris independen, rapat dewan komisaris, dan kepemilikan institusional berpengaruh positif tidak signifikan terhadap kinerja keuangan. Reputasi perusahaan berpengaruh positif signifikan terhadap kinerja keuangan.  Uji sobel menunjukkan bahwa reputasi perusahaan memediasi pengaruh komisaris independen dan rapat dewan komisarisi independen terhadap kinerja keuangan dan termasuk tipe mediasi penuh. Reputasi perusahaan tidak memediasi pengaruh kepemilikan institusional terhadap kinerja keuangan