Online ISSN: 2515-8260

Keywords : Corporate Governance


The Moderating Effect Of Corporate Governance On The Relationship Between Dividend Policy, Capital Structure, And Firm Value: Evidence From Indonesian Manufacturer Companies

Munajat Mubaraq; Sri Mangesti Rahayu; Muhammad Saifi; Ari Darmawan

European Journal of Molecular & Clinical Medicine, 2021, Volume 8, Issue 1, Pages 880-889

This study aims to determine The Moderating Effect of Corporate Governance on the Relationship between Dividend Policy, Capital Structure, and Firm Value. This research uses samples of secondary data of 64 companies after purposive sampling, which was obtained from manufacturing companies on the Indonesia Stock Exchange (BEI) between periods of 2014-2018. This study uses the inferential analysis method using WarpPLS Software. This study found that there is a significant positive relationship between dividend policy and firm value. On the other hand, there is no significant positive relationship between capital structure and firm value. The corporate governance variable shows a significant moderating effect between dividend policy on firm value and an insignificant moderation effect between capital structure and firm value. The effect of corporate governance as a moderator is one of the authenticity of this study.

The Influence Of Dividend In Sustaining Corporate Governance And Corporate Social Responsibility On Shariah Compliance Companies Performance

A. Rahayati; S. Roshima; A. Syahiza; A.M.Farah Nadirah; A.H. Nurul Shahariza

European Journal of Molecular & Clinical Medicine, 2020, Volume 7, Issue 8, Pages 355-370

This paper aims to examine the influence of dividend in sustaining Corporate Governance and Corporate Social Responsibility on Shariah Compliance Companies Performance. Times series cross-sectional data, also known as panel data were employed. Both the direct effect as well as the moderating effect of dividend with Corporate Governance and Corporate Social Responsibilities toward Shariah Compliant Companies performance were analysed by Ordinary Least Square (OLS) with Panel Corrected Standard Error (PCSES) model. The findings of this study will contribute to the knowledge to public, shareholders, stakeholders, standard rulers such as Securities Commission & Bursa Malaysia especially the shariah compliance companies on the effect of dividend payout as a motivational tool to improve the company performance especially when company sustained a good corporate governance and corporate social responsibility.

Corporate Governance And Firm Value: The Mediating Role Of Intellectual Capital Disclosure In Indonesian Manufacturing Firms

Radhi Abdul Halim Rachmat; Disman .; Nugraha .; Ikaputera Waspada

European Journal of Molecular & Clinical Medicine, 2020, Volume 7, Issue 2, Pages 5320-5335

The objective of this study is to examine the relationship between corporate governance (managerial ownership and institutional ownership) and firm value with intellectual capital disclosure as a mediating variable for a panel sample of 358 manufacturing firms in Indonesia during 2016-2018.  We found that corporate governance is associated with intellectual capital disclosure and firm value.  Intellectual capital disclosure has a positive effect on firm value.  Splitting the firms into small and large firm subsamples, we observe some influence of corporate governance on intellectual capital disclosure and firm value.  Furthermore, intellectual capital disclosure mediates the effect of some corporate governance on firm value for the large firms.

The Moderating Effect of Corporate Governance on the Relationship between Dividend Policy, Capital Structure, and Firm Value: Evidence from Indonesian Manufacturer Companies

Sri Mangesti Rahayu; Muhammad Saifi; Ari Darmawan

European Journal of Molecular & Clinical Medicine, 2020, Volume 7, Issue 3, Pages 4402-4412

This study aims to determine The Moderating Effect of Corporate Governance on the Relationship between Dividend Policy, Capital Structure, and Firm Value. This research uses samples of secondary data of 64 companies after purposive sampling, which was obtained from manufacturing companies on the Indonesia Stock Exchange (BEI) between periods of 2014-2018. This study uses the inferential analysis method using WarpPLS Software. This study found that there is a significant positive relationship between dividend policy and firm value. On the other hand, there is no significant positive relationship between capital structure and firm value. The corporate governance variable shows a significant moderating effect between dividend policy on firm value and an insignificant moderation effect between capital structure and firm value. The effect of corporate governance as a moderator is one of the authenticity of this study.

Effect of Audit Quality, Corporate Governance and Transformational Leadership on Auditor Performance through Organizational Commitment and Organizational Culture on Public Accountant Offices in Indonesia

Indrayati .; Grahita Chandrarin; Fajar Supanto

European Journal of Molecular & Clinical Medicine, 2020, Volume 7, Issue 1, Pages 4303-4313

This study aims to empirically examine the effect of audit quality, corporate governance, transformational leadership on auditor performance through organizational commitment and organizational culture in public accounting firms in Malang and Surabaya, East Java, Indonesia. This research model is quantitative with a population of 660 public accounting firms in Indonesia, with a sample of 150 active auditors in Malang and Surabaya, East Java, Indonesia. Data collection techniques with documentation from the questionnaire distributed to auditors as Partners, Managers, Supervisors, Senior Accountants and Junior Accountants. Data analysis using Structural equation modeling analysis. The results found that audit quality, corporate governance, transformational leadership, organizational commitment and organizational culture significantly influence auditor performance. This study only examines the effect of audit quality, corporate governance, strategic leadership, organizational commitment and organizational culture on auditor performance in public accounting firms in Malang and Surabaya, East Java, Indonesia. This research is limited to audit quality, corporate governance, strategic leadership, organizational commitment, organizational culture and auditor performance in public accounting firms in Malang and East Java, Indonesia.