Company Size, Board Size and Numbers of Women Corporate Directors

2000 ◽  
pp. 157-167 ◽  
Author(s):  
Ronald J. Burke
Keyword(s):  
Company Size ◽  
Board Size

scholarly journals Pengaruh Kualitas Audit dan Tata Kelola Perusahaan terhadap Manajemen Laba pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

2020 ◽  
Vol 4 (2) ◽  
pp. 100
Author(s):  
Kennardi Tanujaya ◽  
Verent Verent
Keyword(s):  
Cash Flow ◽  
Institutional Ownership ◽  
Ownership Concentration ◽  
Earning Management ◽  
Independent Directors ◽  
Family Ownership ◽  
Company Size ◽  
Board Size ◽  
Control Variables ◽  
Independent Variables

This study is aimed to analyze audit quality and corporate governance towards earning management. The independent variables used in this study are auditor size, specialist audit, tenure audit, ownership concentration, internal ownership, family ownership, institutional ownership, the board size, independent directors, and board activity. Meanwhile, leverage, company size, and operational cash flow are used as control variables in this study. Earning management is the dependent variable measured using discretionary accruals. This study has a sample of 360 companies listed on the Indonesia Stock Exchange within the 2014-2018 periods. Samples are analyzed using a purposive sampling method and there are 1,672 observational data examined in this study. Data are tested by applying the panel regression method. The research concluded that independent variables which include specialist audits, ownership concentration, internal ownership, and institutional ownership do not significantly influence profit management. While results of the independent variables which include auditor size, audit tenure, family ownership, the board size, independent directors, and board activity are variables that have a significant positive relationship. Control variables that include leverage, company size, and operating cash flow have a significant effect on earning management that opposed the independent variable, which is significantly negative.

ISLAMIC SOCIAL REPORTING (ISR) ANALYSIS IN INDONESIA AND MALAYSIA

2019 ◽  
Vol 11 (2) ◽  
Author(s):  
Wiwit Ayu Nofitasari ◽  
Hikmah Endraswati
Keyword(s):  
Multiple Regression ◽  
Stock Exchange ◽  
Social Reporting ◽  
Company Size ◽  
Board Size ◽  
Analysis Techniques

The purposes of this study are to examine the effect of company size, profitability, board of commissioners, proportion of independent commissioners, and frequency of meetings on the level of Islamic Social Reporting (ISR) in Indonesia and Malaysia and to test whether there is difference ISR in Indonesia and Malaysia. The sample of this study are 10 companies that issued sukuk at Indonesia Shariah Stocks Index and 8 companies on Malaysia Stock Exchange in 2013-2017. Multiple regression and different tests are used in this research as analysis techniques. The results show that the size of the company effects on the level of ISR in Indonesia positively but not in Malaysia. Profitability, board size, and the proportion of independent commissioners does not effect on ISR levels in Indonesia and Malaysia. The frequency of board of commissioners meetings effect on ISR levels in Indonesia and Malaysia positively and there is difference ISR in Indonesia and Malaysia. The implication of this research is that there is a need for regulations that regulate ISR disclosure in Indonesia to improve the quality of ISR disclosure to the stakeholders

scholarly journals A Proposed Framework to Integrate Sustainability into Industrial Small to Medium Business Practices: Challenges and Expectations. A Field Study on Saudi Business Organization

2020 ◽  
Vol 8 (01) ◽  
pp. 1471-1492
Author(s):  
Mona Fathi Rizk ◽  
Hayah Mohamed Abouelnaga ◽  
Sahar Ahmed Fallatah
Keyword(s):  
Performance Evaluation ◽  
Path Analysis ◽  
Field Study ◽  
Carbon Emissions ◽  
Environmental Performance ◽  
Company Size ◽  
Business Practices ◽  
Business Organization ◽  
Manufacturing Companies ◽  
Board Size

Purpose: Corporate Performance Evaluation Program (PROPER) has some objectives such as curbing carbon emissions. This program evaluates and assigns ratings to the companies' performance in managing environment. This study aims to (1) examine the effects of environmental performance (PROPER rating) on Carbon Emissions Disclosure (CED); and (2) identify the determinants of PROPER rating. Results: Reckoning with carbon emissions checklist from Carbon Disclosure Project (CDP), data are gathered from 144 firms. The average of CED among Indonesian manufacturing companies is still relatively low (24%). Path analysis shows that CED is influenced by PROPER rating and Board Size, but not by Leverage and Profitability. Conclusion: Board Size and Profitability are important determinants of PROPER rat­­­­ing, but Leverage and Company Size are not. PROPER is considered effective to improve companies’ transparency in managing carbon emissions among Indonesian manufacturing companies.

scholarly journals Corporate Internet disclosures during the coronavirus pandemic

2021 ◽  
Vol 17 (1) ◽  
pp. 20-29
Author(s):  
Stergios Tasios ◽  
Evangelos Chytis ◽  
Panagiota Karametou ◽  
Periklis Tagkas
Keyword(s):  
Chief Executive ◽  
Board Members ◽  
The Internet ◽  
Company Size ◽  
Board Size ◽  
Duality Results ◽  
Corporate Websites ◽  
The One ◽  
Corporate Disclosures

Corporate disclosures constitute the main means of communication between companies and their related parties, with the Internet being one of the most important. Although several studies have been conducted on the extent of disclosures on the Internet and the factors that affect it (Elsayed, Masry, & Elbeltagi, 2010; Botti, Boubaker, Hamrouni, & Solonandrasana, 2014; etc.), research during the crisis of the pandemic is limited. The purpose of this paper is twofold. On the one hand, it aims to examine the extent and quality of disclosures that companies provided on corporate websites during the COVID-19 pandemic. On the other hand, an effort is made to assess which factors affected the extent of disclosure. These factors focus on firm-specific characteristics (company size, leverage, profitability, auditing firm size) and core corporate governance attributes (board size, ownership concentration and chief executive officer duality). Results indicate that average disclosure was relatively high. Regression analysis shows that the level of disclosure was significantly positively associated with company size, profitability and board size. This indicates that during the pandemic, larger companies, more profitable and with more board members, disclosed more information on their websites. The results of the study may be of interest for clients, financial and credit analysts, investors, supervisory authorities as well as management, in their effort to improve corporate disclosures and the level of social responsibility.

scholarly journals DETERMINAN PENGUNGKAPAN ISLAMIC SOCIAL REPORTING PERUSAHAAN YANG TERGABUNG DI JAKARTA ISLAMIC INDEX

2021 ◽  
Vol 10 (1) ◽  
pp. 71
Author(s):  
Lukman Effendy ◽  
Zuhrotul Isnaini ◽  
Isnawati Isnawati
Keyword(s):  
Sample Size ◽  
Firm Size ◽  
Sampling Method ◽  
Social Reporting ◽  
Company Size ◽  
Panel Regression ◽  
Firm Age ◽  
Board Size ◽  
Purposive Sampling ◽  
Board Director

This study aims to examine the determinants of the disclosure of Islamic social reporting of companies incorporated in the Jakarta Islamic Index. ISR determinants in this study are company size, profitability, leverage, board size, and company age. The population used in this study were all companies listed on the Jakarta Islamic Index (JII) for the period 2016 to 2018. The sampling method used was purposive sampling with a sample size of 51 company years. Data panel regression is used to achieve the goal. The results showed that company size, leverage, and the independent board of commissioners had a significant effect on the disclosure of Islamic social reporting. Meanwhile, profitability and company age show the opposite result.Keywords:Islamic Social Reporting; Firm Size; Leverage: Indepencent Board Director; Firm Age.

scholarly journals BOARD SIZE DETERMINANTS: EVIDENCE FROM NIGERIA

2020 ◽  
Author(s):  
Bazeet Olayemi Badru ◽  
Nordiana Osagie Davies ◽  
Rihanat Idowu Abdulkadir
Keyword(s):  
Interactive Effect ◽  
Positive Association ◽  
Ownership Concentration ◽  
Company Size ◽  
Board Structure ◽  
Board Size ◽  
Data Set ◽  
Future Studies ◽  
Monitoring Costs ◽  
The Impact

This paper seeks to investigate the determinants of board size for Nigerian companies. To accomplish the aim of the study, a panel data set of public listed companies in Nigeria from 2005 to 2015 was employed. The results showed that the most common board size of Nigerian companies ranged from four to 18 members. Specifically, the findings indicated that board size was a function of company and industry characteristics. A significant and positive association was found between company size and board size, while CEO ownership and ownership concentration were negative. The results lend support to theoretical arguments that a company’s board structure is determined by the scope of company operations and monitoring costs associated with the company. Since company-specific characteristics determine board size, the impact of board size on corporate outcomes may differ based on these characteristics. Therefore, it would be helpful if future studies could consider the interactive effect of company characteristics when investigating the impact of board size on corporate outcomes.  

scholarly journals CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE PADA PERUSAHAAN TERDAFTAR DI INDEKS SRI-KEHATI

Media Bisnis ◽  
2021 ◽  
Vol 12 (2) ◽  
pp. 107-118
Author(s):  
STELLA STELLA ◽  
EMIR KHARISMAR ◽  
DEBBY IRWAN PUTRI
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Linear Regression Analysis ◽  
Population Data ◽  
Multiple Linear Regression Analysis ◽  
Fixed Effect Model ◽  
Company Size ◽  
Board Size ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social

The research objective was to analyze the effect of profitability, leverage, company age, company size, and board size on corporate social responsibility disclosure in companies listed on the SRI-KEHATI index. Population data from this study are companies registered in the SRI-KEHATI index. Using a purposive sampling method, it was found that 12 companies were consistently listed in the SRI-KEHATI index for the 2010-2018 period. This study uses multiple linear regression analysis and the panel data approach is tested through Eviews 10 with a fixed effect model to test the hypothesis. The results of this study indicate that profitability, leverage, and board size do not affect corporate social responsibility disclosure, while company age and company size have an effect on corporate social responsibility disclosure.

scholarly journals ANALISIS PENGARUH KEPEMILIKAN PUBLIK, UKURAN DEWAN KOMISARIS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN MANAJEMEN RISIKO

2019 ◽  
Vol 2 (1) ◽  
pp. 1
Author(s):  
Muhammad Lukman Hakim
Keyword(s):  
Stock Exchange ◽  
Enterprise Risk Management ◽  
Annual Reports ◽  
Company Size ◽  
Significant Positive Effect ◽  
Public Ownership ◽  
Board Size ◽  
Enterprise Risk ◽  
Positive Effect ◽  
Collection Methods

This study aims to determine the effect of public ownership, board size, leverage, and firm size on Enterprise Risk Management (ERM) in companies incorporated in the LQ45 index on the Indonesia Stock Exchange in 2015 - 2017. Data collection methods in this study use data sources secondary in the form of annual reports of companies incorporated in the LQ45 index. This research uses purposive sampling with a number of samples as many as 32 companies. Based on the results of testing, public ownership, board size, leverage, and company size simultaneously have a significant effect on ERM. Partially it can be concluded that the size of the board of commissioners and leverage has a significant positive effect on ERM. Whereas public ownership and company size do not have a significant effect on ERM.

scholarly journals Effect Of Employee Productivity Firm Size And Board Size On Intellectual Capital Performance With Profitability As Moderating Variable

2021 ◽  
Vol 2 (2) ◽  
pp. 127-133
Author(s):  
Putu Gede Wisnu Permana KAWISANA ◽  
L.G.P Sri Eka JAYANTI
Keyword(s):  
Intellectual Capital ◽  
Research Method ◽  
Quantitative Method ◽  
Stock Exchange ◽  
Financial Statements ◽  
Company Size ◽  
Employee Productivity ◽  
Board Size ◽  
Per Capita ◽  
The Relationship

Based on data from the Central Statistics Agency (BPS), the economy measured by gross domestic product at current prices reached Rp. 15,833.9 trillion and GDP per capita of $4174.9. Economic growth in the fourth quarter of 2019 reached 5.02%, down from 5.17% in 2018. This study aims to determine and analyze the effect of employee productivity, company size, board size on intellectual capital performance in companies incorporated in the LQ index. -45. The number of samples obtained in this company is as many as 97 with purposive samples as a method of determining the sample. In addition, the main purpose of this study is to find out and analyze whether profitability can moderate the effect of employee productivity on company size, board size on intellectual capital performance in companies that are included in the LQ-45 index. The research method in this study is a quantitative method by analyzing the annual financial statements of companies listed on the Indonesia Stock Exchange. The results of this study prove that the profitability variable is able to moderate the relationship between employee productivity, company size, and intellectual capital performance. Profitability, meanwhile, is unable to moderate the relationship between board size and intellectual capital performance.

scholarly journals FAKTOR-FAKTOR YANG MEMENGARUHI PENGUNGKAPAN TATA KELOLA PERUSAHAAN DAN DAMPAKNYA TERHADAP KINERJA PERUSAHAAN

2014 ◽  
Vol 5 (1) ◽  
pp. 35
Author(s):  
Putriana Salman ◽  
Nurkholis Nurkholis ◽  
Endang Mardiati
Keyword(s):  
Corporate Governance ◽  
Firm Performance ◽  
Firm Size ◽  
Audit Committee ◽  
Positive Impact ◽  
Stock Exchange ◽  
Independent Directors ◽  
Company Size ◽  
Board Size ◽  
Governance Disclosure

<p><strong>Title: [Factors that Affect the Disclosure of Corporate Governance and its Impact on Corporate Performance]</strong><br /><br />This study aims to analyze factors that affect the disclosure of corporate governance and its impact on firm performance. The factors investigated include firm size, listing age, board size, proportion of independent directors and audit committee size. This study used 161 companies listed in Indonesia Stock Exchange by using purposive sampling. The results show that company size, board size, proportion of independent directors, and audit committee size significant affect corporate governance disclosure. Furthermore, this study show that disclosure of corporate governance has significantly positive impact on firm performance as measured by Tobin’s Q. The firm performance as measured by ROA is not affected by the disclosure of corporate governance.</p>

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