Tata kelola perusahaan dan pengaruhnya terhadap struktur modal

This research aims to determine the impact of board composition, ownership structure, and firm characteristics on the capital structure of non-financial companies listed on the Indonesia Stock Exchange. Board independence, Board size, audit committee, director tenure, ownership concentration, family ownership, and director ownership are used as independent variables in this study. Firm size, firm age, firm performance, firm risk, and agency costs are the control variables. Data were collected using the purposive sampling method with a total of 1,695 observational data that met the criteria for 5 years. The Panel regression method is used to analyze the impact of each independent variable on the dependent variable. The fixed-effects model is found to be the best regression model in this research. This study found that board size, director tenure, and family ownership had a significant negative impact on capital structure, while board independence, audit committee, ownership concentration, and director ownership did not impact significantly on capital structure. A larger board size forms strong corporate governance which leads to less risky capital structure decisions. Longer director tenure improves the decision quality of a capital structure, and family ownership helps to maintain firm value by ensuring capital structure decisions made are the best for the company. Ownership factors are encouraged in future studies such as foreign ownership, government ownership, and institutional ownership in examining the impact on capital structure.Penelitian ini bertujuan untuk menguji pengaruh komposisi dewan, struktur kepemilikan, dan karakteristik perusahaan terhadap struktur modal pada perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia. Dewan direksi independen, ukuran dewan direksi, masa jabatan direksi, komite audit, konsentrasi kepemilikan, kepemilikan keluarga, dan kepemilikan direksi digunakan sebagai variabel independen. Ukuran perusahaan, umur perusahaan, kinerja perusahaan, risiko perusahaan, dan biaya agensi digunakan sebagai variabel kontrol. Data penelitian diperoleh dengan menggunakan metode purposive sampling dengan 1.695 data observasi yang memenuhi kriteria selama 5 tahun. Analisis pengaruh masing-masing variabel independen terhadap dependen menggunakan metode analisis Regresi Panel. Fixed effect model merupakan model regresi terbaik dalam penelitian ini. Hasil penelitian ini menunjukkan bahwa ukuran dewan direksi, masa jabatan direksi, dan kepemilikan keluarga berpengaruh signifikan negatif terhadap struktur modal, sedangkan dewan direksi independen, komite audit, konsentrasi kepemilikan, dan kepemilikan direksi tidak ditemukan adanya pengaruh signifikan terhadap struktur modal. Anggota dewan direksi yang semakin banyak membentuk tata kelola perusahaan yang kokoh, sehingga cenderung menghasilkan keputusan struktur modal yang kurang berisiko. Masa jabatan direksi yang lama dapat meningkatkan mutu pengambilan keputusan struktur modal. Adanya kepemilikan keluarga memberikan jaminan terhadap nilai perusahaan dengan pengambilan keputusan struktur modal yang lebih menguntungkan bagi perusahaan. Penelitian selanjutnya sebaiknya menggunakan faktor kepemilikan, seperti kepemilikan asing, kepemilikan pemerintah, dan kepemilikan institusional dalam menguji pengaruh terhadap struktur moda

The Impact of Sustainability Reporting as a Moderating Effect on the Relationship Between Tax Avoidance and Firm Value

This study aims to examine the moderating impact of sustainability reports on the relationship between tax avoidance with firm value. Tax avoidance is measured by using two indicators: effective tax rate (ETR) and GAAP effective tax rate (GAAP ETR), while sustainability reports are assessed based on the Global Reporting Initiative (GRI) standards. The sample for this study consists of companies listed on the Indonesia Stock Exchange (IDX) that have published sustainability report in the 2017-2021 period. Purposive sampling was used in this study to select data, resulting in a final sample of 57 companies that meet the established criteria. This research shows that there is no significant effect between tax avoidance and firm value that moderated by sustainability reports

Salary Satisfaction and Working Pressure as Moderating Effect on Organizational Climate and Organizational Commitment Towards Turnover Intention

The realization of tax revenue for the first semester in 2018 was 40,84% from the target. The Directorate General of Taxation (DGT) is reforming the tax audit process more efficient. Tax consultants are involved in improving tax awareness and compliance for taxpayers through an agreement with DGT. The role of tax consultants become more important in handling the aggressiveness of tax audit and the intensification of taxpayers. Human resources become an important element in determining the achievement of overall objectives. This research focuses on analyzing the moderating effect of salary satisfaction and working pressure on organizational climate and organization commitment towards turnover intention. The population of this research is the employees of tax consultants in Batam. The questionnaire was used in data collection and measuring instruments with Likert scales. The structural equation method was used in SmartPLS 3 to evaluate the measurement model and the structural model. The result of this research indicates organizational climate significantly positive towards organizational commitment. Working pressure significantly positive towards turnover intention. Organizational climate, organizational commitment, and salary satisfaction were significantly negative towards turnover intention. The indirect effect were found either in organizational climate or working pressure moderates organizational climate towards turnover intention through organizational commitment. Salary satisfaction and working pressure significantly moderate organizational climate towards turnover intention

Pengaruh mekanisme tata kelola perusahaan terhadap konservatisme akuntansi pada perusahaan terbuka yang terdaftar di Bursa Efek Indonesia

This research objective is to investigate the effect of corporate governance mechanisms (managerial ownership, board size, board independence and auditor type) on accounting conservatism of all companies that are listed in Indonesia Stock Exchange (IDX). The method used for this quantitative research to test the relation between corporate governance mechanisms and accounting conservatism is panel data regression by using secondary data from 2016 – 2020 financial report. The amount of samples are 464 companies with 2.320 observations which meet the conditions and criteria. This research shows that managerial ownership has a significant negative effect on conservatism, meanwhile board size, board independence and auditor type have no effect on conservatism. Control variables in this research prove that firm size and sales growth are negatively related to conservatism, while profitability and leverage are positively related to accounting conservatism

Role of Parents to Train The Independence of Students with Visual Impairment in Activity of Daily Living Skill

In general, students with visual impairment are often described as individuals with disabilities. Limitations will make they feel embarrassed, insecure and not confident. Therefore, the role of parents in the success of them is great. One effort to improve their independence is through activity of daily living (ADL) skill. ADL skills or self care include the ability to eat, dressing, and toileting. For the sighted people, that ability is an informal ability. However, for students with visual impairment, these activities become formal learned at school. The purpose of this study is to determine the role of parents in improving their children's ADL skills at home. Because, togetherness between parents and children more done at home than at school. This research uses descriptive method with qualitative approach, which try to describe the object under study based on reality. The data collection is done by observation, interview and documentation study. Subjects in this study were 5 parents of students with visual impairment and 1 teacher. The results of the study found that parents were willing and able to train ADL skills, although not yet optimal and in accordance with the norms and practices prevailing in the community.

ANALISIS PENGARUH SISTEM PENGENDALIAN ORGANISASI DAN KEPERCAYAAN TERHADAP KINERJA KARYAWAN BANK DI KOTA BATAM

Penelitian ini bertujuan menganalisis pengaruh sistem pengendalian organisasi yang terdiri dari output kontrol, proses kontrol, normatif kontrol dan kepercayaan organisasi terhadap kinerja karyawan dan Organizational Citizenship Behavior (OCB). Metode pengambilan sampel menggunakan metode snowball sampling dengan teknik pengumpulan data dilakukan melalui kuesioner yang disebarkan kepada karyawan bank di kota Batam. Data yang digunakan sebanyak 152 karyawan dan pengujian hipotesis mengunakan SPSS. Hasil pengujian menyatakan bahwa sistem pengendalian organisasi berpengaruh signifikan positif tehadap kinerja karyawan dan kepercayaan organisasi, output kontrol berpengaruh signifikan positif terhadap OCB, proses kontrol tidak berpengaruh terhadap OCB, normatif kontrol berpengaruh signifikan positif terhadap OCB, dan kepercayaan berpengaruh signifikan positif terhadap kinerja karyawan dan OCB

DAMPAK TATA KELOLA TERHADAP EFISIENSI MODAL INTELEKTUAL PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Penelitian yang dilakukan menggunakan metode pengumpulan sampel yang meliputi pengumpulan sampel dari laporan keuangan yang terdapat di BEI. Laporan keuangan yang dipakai adalah laporan dari tahun 2016 sampai tahun 2020. Setelah mengumpulkan data dari hasil pendataan, hal selanjutnya yang akan dilakukan penulis adalah melakukan validasi data menggunakan software Eviews 10 dan SPSS. Hasil penelitian yang telah dilakukan menunjukkan bahwa adanya pengaruh signifikan positif, negatif, dan tidak signifikan antara tata kelola perusahaan dengan variabel dependen

PENGARUH TATA KELOLA PERUSAHAAN TERHADAP KUALITAS AUDIT PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Kualitas audit akuntan publik dapat dilihat dari skala KAP. Perusahaan dengan kualitas audit tinggi dapat dinyatakan memiliki tata kelola perusahaan yang baik. Penelitian ini menguji pengaruh tata kelola perusahaan terhadap kualitas audit pada perusahaan BEI periode 2016-2020 dengan menggunakan metode analisis regresi logistik. Hasil penelitian menyatakan variabel konsentrasi kepemilikan, kepemilikan direktur, ukuran dewan, dewan direksi independen, komite audit, ukuran perusahaan dan leverage dapat menjelaskan kualitas audit sebesar 28,9% dan sisanya faktor di luar model yang dapat menjelaskan variabel dependen adalah sebesar 71,1%. Variabel konsentrasi kepemilikan, ukuran dewan, dewan direksi independen dan ukuran perusahaan memiliki pengaruh positif dan signifikan terhadap kualitas audit. Leverage memiliki pengaruh negatif dan signifikan terhadap kualitas audit. Kepemilikan direktur dan komite audit tidak memiliki pengaruh signifikan terhadap kualitas audit