Browsing by Author "Sofiyanti, Asriningsih"

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    MEKANISME GOOD CORPORATE GOVERNANCE, LEVERAGE DAN KINERJA KEUANGAN PERUSAHAAN
    (Jurnal Riset Akuntansi, Program Studi Akuntansi Fakultas Ekonomi Universitas Komputer Indonesia, Vol.10, No.1, 2017-04) Sofiyanti, Asriningsih; Gusni; Octavia, Evi
    The purpose of this research is to explain an empirical evidence about the effect of Good Corporate Governance (GCG) mechanism and leverage on financial performance, and define which of the most important variables having powerful impact on the firm financial performance. Good Corporate Governance mechanism measured by using board gender, board of directors, board of commissioner, audit committee, and institutional ownership variables. Leverage measured by using Debt to Equity Ratio (DER) variable, while financial performance measured by using Return on Equity (ROE) variable. This research is using secondary data, such as the financial report, idx statistic report, and other related information of financial industry listed in Indonesia Stock Exchange for the period of 201 I to 2015. The sample used in this reseach were 23 companies which selected by using purposive sampling method. In this study, panel data regression methods have been conducted to explain the effect of GCG and leverage on the firm financial performance. The results show that board gender has a positive and significant effect on the firm financial performance. Meanwhile, boards of directors, board of commissioner, audit committee and leverage haveno significant effect on the firm financial performance. Moreover, institutional ownership has a positive effect and no significant on the firm financial performance.
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    MEKANISME GOOD CORPORATE GOVERNANCE, LEVERAGE DAN KINERJA KEUANGAN PERUSAHAAN
    (Jurnal Riset Akuntansi, Program Studi Akuntansi Fakultas Ekonomi Universitas Komputer Indonesia, Vol.10, No.1, 2017-04) Sofiyanti, Asriningsih; Gusni; Octavia, Evi
    The purpose of this research is to explain an empirical evidence about the effect of Good Corporate Governance (GCG) mechanism and leverage on financial performance, and define which of the most important variables having powerful impact on the firm financial performance. Good Corporate Governance mechanism measured by using board gender, board of directors, board of commissioner, audit committee, and institutional ownership variables. Leverage measured by using Debt to Equity Ratio (DER) variable, while financial performance measured by using Return on Equity (ROE) variable. This research is using secondary data, such as the financial report, idx statistic report, and other related information of financial industry listed in Indonesia Stock Exchange for the period of 201 I to 2015. The sample used in this reseach were 23 companies which selected by using purposive sampling method. In this study, panel data regression methods have been conducted to explain the effect of GCG and leverage on the firm financial performance. The results show that board gender has a positive and significant effect on the firm financial performance. Meanwhile, boards of directors, board of commissioner, audit committee and leverage haveno significant effect on the firm financial performance. Moreover, institutional ownership has a positive effect and no significant on the firm financial performance.
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    MEKANISME GOOD CORPORATE GOVERNANCE, LEVERAGE DAN PENGARUHNYA TERHADAP KINERJA KEUANGAN (Studi pada Perusahaan Industri Keuangan yang Terdaftar di Bursa Efek Indonesia Periode 2011-2015)
    (Universitas Widyatama, 2016) Sofiyanti, Asriningsih
    Tujuan dari penelitian ini adalah untuk menjelaskan bukti empiris mengenai pengaruh mekanisme Good Corporate Governance (GCG) dan Leverage terhadap kinerja keuangan, dan menentukan variabel mana yang paling penting memiliki dampak terhadap kinerja keuangan perusahaan. Mekanisme Good Corporate Governance diukur dengan menggunakan variabel board gender, dewan direksi, dewan komisaris, komite audit, dan kepemilikan institusional. Leverage diukur dengan menggunakan variabel Debt to Equity Ratio (DER), sedangkan kinerja keuangan diukur dengan menggunakan variabel Return On Equity (ROE). Penelitian ini menggunakan data sekunder, seperti laporan keuangan, laporan statistik idx, dan informasi terkait lainnya dari industri keuangan yang terdaftar di Bursa Efek Indonesia untuk periode 2011-2015. Sampel yang digunakan dalam penelitian ini sebanyak 23 perusahaan yang dipilih dengan menggunakan metode purposive sampling. Dalam penelitian ini, metode regresi data panel telah dilakukan untuk menjelaskan pengaruh GCG dan leverage terhadap kinerja keuangan perusahaan. Hasil penelitian ini menunjukkan bahwa board gender memiliki pengaruh positif dan signifikan terhadap kinerja keuangan. Sementara itu, dewan direksi, dewan komisaris, komite audit dan leverage tidak berpengaruh signifikan terhadap kinerja keuangan. Selain itu, kepemilikan institusional berpengaruh positif dan tidak signifikan terhadap kinerja keuangan perusahaan.