Hasil Pencarian  ::  Simpan CSV :: Kembali

Abstrak :
Penelitian ini meneliti pengaruh dari karakteristik struktur dewan pada bank yaitu jumlah anggota dewan, besarnya anggota dewan independen, serta manajemen yang terkait dengan risiko bank terhadap performa bank pada masa setelah krisis global 2008. Ukuran performa bank dapat dihitung melalui Tobins Q sebagai proxy utama dan Return On Asset (ROA) sebagai proxy alternatif. Sampel dalam penelitian ini adalah bank yang terdaftar pada bursa saham di 5 negara ASEAN yaitu Indonesia, Malaysia, Singapura, Thailand dan Filipina dengan rentang tahun 2009 sampai dengan 2014. Data yang diperoleh berasal dari data-data perbankan, laporan tahunan bank dan bankscope. Dalam penelitian ini didapatkan hasil bahwa ukuran dewan memiliki pengaruh signifikan dengan arah negatif terhadap performa bank. Ditemukan juga adanya pengaruh positif yang signifikan dari frekuensi rapat anggota dewan dan jumlah dewan indpenden bank terhadap performa bank. Namun untuk frekuensi rapat anggota komite risiko memiliki pengaruh negatif yang signifikan terhadap performa bank dan besarnya ukuran komite risiko yang diukur dari jumlah anggota komite risiko tidak memiliki pengaruh signifikan terhadap performa bank. ......This study investigated the influence of the structural characteristics of the board of the bank that is the number of members of the board, the amount of independent board members, as well as the risks associated with the management of the bank to the bank's performance in the aftermath of the global crisis of 2008. The size of the bank's performance can be calculated through Tobins Q as the primary proxy and Return On Assets (ROA) as an alternative proxy. The sample in this study is the banks listed on the stock exchanges in ASEAN 5 countries, namely Indonesia, Malaysia, Singapore, Thailand and the Philippines with a range of 2009 through 2014. The data were derived from the data bank, the bank's annual report and bankscope. In this study showed that the size of the board has a significant influence in the negative direction of the bank's performance. Found also the existence of a significant positive effect on the frequency of meetings and the number of board members to the bank's board of indpenden bank performance. But the frequency of meetings for risk committee members have a significant negative effect on the performance of the bank and the size of the risk committee as measured from the number of members of the risk committee has no significant effect on the performance of the bank.

Abstrak :
Penelitian ini menganalisis pengaruh karakteristik perusahaan terhadap struktur dewan komisaris dan direksi pada perusahaan non keuangan dan non utilitas yang terdaftar di Bursa Efek Indonesia tahun 2008-2012, menggunakan pendekatan ordinary least square (OLS). Penelitian ini menggunakan data panel perusahaan Indonesia tahun 2008-2012, dipilih 101 perusahaan sebagai sampel. Karakteristik perusahaan terdiri dari kompleksitas perusahaan, biaya monitoring dan advising serta insentif kepemilikan saham. Penulis menemukan bahwa kompleksitas perusahaan memberikan pengaruh positif terhadap board size. Biaya monitoring dan advising tidak berpengaruh signifikan terhadap board independence dan insentif kepemilikan juga tidak berpengaruh signifikan terhadap board independence.

---

This study investigates the effect of firm characteristics on board structure of Indonesian Listed Companies 2008-2012 employing ordinary least square (OLS) approach. This study is used a panel of Indnesian firms between 2008-2012, 101 firms were selected as a sample. Firm characteristics consists of its complexity, the costs of monitoring and advising, and ownership incentives. This empirical results show that firm complexity on board size is positive. The costs of monitoring and advising is not significant on board independence and ownership incentives is not significant too on board independence.

Abstrak :
Penelitian ini bertujuan untuk menganalisis pengaruh struktur dewan two-tier dan struktur kepemilikan terhadap kinerja dan keinformatifan laba perusahaan yang terdaftar di Bursa Efek Indonesia periode 2007-2012. Penelitian ini menggunakan data panel dengan jumlah observasi adalah 258 perusahaan non-keuangan. Penelitian ini membuktikan bahwa: 1) adanya pengaruh signifikan antara proporsi kepemilikan saham oleh direksi, proporsi komisaris independen dan kepemilikan institusi terhadap kinerja perusahaan, 2) adanya pengaruh signifikan antara kepemilikan saham oleh direksi, dan kepemilikan institusi asing terhadap keinformatifan laba perusahaan. ......This study analyzes the effect of two-tier board and ownership structure on performance and earning informativeness of non-financial companies listed on the Indonesia Stock Exchange in 2007-2012. This study uses panel data to test of 258 non-financial companies. This study proves that: 1) the proportion of shares owned by the members of board of directors, the proportion of independent members of commisioner committee and the proportion of shares owned by institutes have a significant effect on company performance, 2) the proportion of shares owned by the members of the board, and the proportion of shares owned by the foreign institutes have significant effect on earning informativeness.

Abstrak :
Penelitian ini bertujuan untuk menganalisis pengaruh elemen-elemen corporate governance, seperti board structure, ownership structure, board procedure, disclosure, related party transaction, dan minority shareholder rights terhadap nilai perusahaan dengan menggunakan variabel kontrol berupa assets, leverage, growth, net income to assets, share turnover, ownership, earning before interests and taxes to assets, top auditor, dan CCGPI. Data yang digunakan dalam penelitian ini bersumber dari laporan tahunan, laporan keuangan, serta laporan survei corporate governance perception index yang dikeluarkan oleh IICG tahun 2005-2011. Sampel tersebut diperoleh dengan metode purposive sampling. Metode pengujian hipotesis yang digunakan dalam penelitian ini adalah metode regresi linier berganda. Hasil penelitian ini menunjukkan bahwa board structure, institutional ownership, disclosure, related party transaction, ownership, dan earning before interests and taxes to assets memiliki pengaruh yang signifikan dengan arah yang positif, sedangkan leverage dan share turnover memiliki pengaruh yang negatif dan signifikan terhadap Tobin?s Q. Sementara itu, managerial ownership, board procedure, minority shareholder rights, assets, growth, net income to assets, top auditor, dan CCGPI tidak memiliki pengaruh yang signifikan terhadap variabel Tobin's Q.

---

The research aims to analyze the effect of corporate governance elements, such as board structure, ownership structure, board procedure, disclosure, related party transactions, and minority shareholder rights to firm value using some of the control variables, such as assets, leverage, growth, net income to assets, share turnover, ownership, earning before interest and taxes to assets, top auditor, and CCGPI. The data used in this research derived from annual reports, financial statements, and report of corporate governance perception index survey released by IICG at years 2005 - 2011. The samples obtained by purposive sampling method. Hypothesis testing methods used in this research is the multiple linear regression method. The result of this study indicate that the board structure, institutional ownership, disclosure, related party transaction, ownership, and earning before interest and taxes to assets ratio have a significant effect in positive direction, while leverage and share turnover have a negative-significant effect to Tobin's Q. Meanwhile, managerial ownership, board procedure, minority shareholder rights, assets, growth, net income to assets, top auditor, and CCGPI have no significant effect to Tobin's Q.