The relationship between corporate governance and community engagement: Evidence from the Australian mining companies

2015 ◽  
Vol 43 ◽  
pp. 28-39 ◽  
Author(s):  
Philip T. Lin ◽  
Bin Li ◽  
Danlu Bu
Keyword(s):  
Corporate Governance ◽  
Community Engagement ◽  
Mining Companies ◽  
The Relationship

scholarly journals Firm Characteristics, Corporate Governance and Tax Avoidance:Study on Mining Companies in Indonesia

2021 ◽  
Vol 04 (11) ◽  
Author(s):  
Sri Suranta ◽  
Keyword(s):  
Corporate Governance ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Annual Reports ◽  
Firm Characteristics ◽  
Mining Company ◽  
Mining Companies ◽  
Kolmogorov Smirnov ◽  
The Relationship ◽  
Smirnov Test

This research was conducted with the aim of: (1) to determine whether firm characteristics and corporate governance affect tax avoidance in mining companies in Indonesia, and (2) to determine whether corporate governance moderates the relationship between firm characteristics and tax avoidance. The research sample is all mining companieslisted on the IDX forthe period 2015 to 2018, totally 156 observations. From 156 observations, 84 observations can be analyzed. This research data is secondary data in the form of mining company Annual Reports obtained from the official website of the IDX, namely www.idx.co.id and the official websites of the respective companies. Data analysis to test data normality used the Kolmogorov Smirnov test. Hypothesis testing uses moderated regression analysis (MRA) with SPSS. The result of the analysis shows that firm characteristics consisting of leverage and ROE have an effect on tax avoidance, while company size has no effect on tax avoidance. Another result is that CG as measured by the proportion of independent commissioners does not moderate the relationship between firm characteristics and tax avoidance.

scholarly journals The Mediating Effects of Corporate Governance on the Relationship Between Opinion Audit and Audit Delay: A Study on Mining Companies Listed on IDX Period 2017 - 2018

2020 ◽  
Vol 5 (2) ◽  
pp. 67-73
Author(s):  
Sisobadodo Zendrato ◽  
Francis Hutabarat
Keyword(s):  
Corporate Governance ◽  
Annual Report ◽  
Mediating Effects ◽  
Audit Opinion ◽  
Mining Companies ◽  
The Relationship

Penelitian ini dipilih karena memiliki urgensi dan tujuan tertentu yaitu untuk mengetahui bahwa adanya efek mediasi corporate governance pada hubungan antara opini audit terdapat pengaruh terhadap audit delay. Audit delay merupakan terlambatnya di publikasikan laporan keuangan tahunan yang telah selesai di periksa oleh orang auditor sehingga auditor memberikan pendapat atau opini yang dapat di publikasi. Pengujian yang dilakukan menggunakan langkah  pengambilan informasi dipakai ialah informasi dokumentasi yang diperoleh lewat situs antaralain www.idx.co.id. Pengujian yang dilaksanakan dengan cara mengamati laporan keuangan perusahaan pertambangan untuk mendapatkan data keseluruhan yang dibutuhkan dalam mengukur efek mediasi dari tata kelola perusahaan, opini audit dan delay suatu publikasi audit. Hasil uji penelitian yang sudah selesai dilaksanakan menunjukkan hasil statistic descriptive pada penelitian ini terkait karakteristik variable dalam penelitian. Terkait profitabilitas, didapati Audit Delay memiliki rata-rata 65.5 hari yang berada didalam masa 90 hari publikasi laporan audit perusahaan pada Bursa Efek Indonesia. Hal lain yang didapati adalah terkait variable independen, yaitu rata-rata nilai Opini Audit adalah 0.22 menandakan sebagian besar laporan audit memiliki pernyataan Qualified. Terkait tata kelola perusahaan pada proxy keseimbangan antara Dewan Komisaris Independen yang didapati bahwa /ukuran rata-rata PDKI adalah 35.89% yang berada diatas standard 30%. Dengan demikian hasil descriptive statistic menunjukkan secara rata-rata pelaksanaan audit delay, opinion audit dan corporate governance berada sesuai standard yang berlaku. Dengan hasil uji yang telah dilakukan juga, bahwa didapati tidak ada pengaruh Opini audit terhadap Audit delay sedangkan dengan adanya mediasi tata kelola atau disebut juga sebagai Corporate Governance terhadap Audit delay bahwa didapati pengaruh yang significant. Dengan demikian keberadaan Corporate Governance sepenuhnya memediasi pengaruh Audit Opinion terhadap Audit Delay. Penelitian ini memiliki tujuan yaitu untuk mengetahui efek mediasi dari tata kelola perusahaan pada hubungan antara audit opini dan delay audit pada usaha tambang yang termasuk golongan di BEI tahun 2017-2018. Pengujian ini memakai data sekunder berupa annual report atau laporan tahunan  dari usaha tambang yang terdaftar di BEI selama 2 tahun. Sampel sejumlah 9 perusahaan dari perusahaan tambang tercatat pada Bursa Efek pada orde 2017-2018. Sistem pemutusan contoh yang dipakai ialah Sampel Purposive.

ÖRGÜTLERDE ÖRGÜTSEL BOLLUĞUN GİRİŞİMSEL ORYANTASYON ÜZERİNDEKİ ETKİSİ

2016 ◽  
Vol 4 (3) ◽  
Author(s):  
Nurdan Gürkan ◽  
Ahmet Ferda Çakmak
Keyword(s):  
Corporate Governance ◽  
Data Analysis ◽  
Panel Data ◽  
Strategic Management ◽  
Significant Relationship ◽  
Entrepreneurial Orientation ◽  
Panel Data Analysis ◽  
Organizational Slack ◽  
Analysis Method ◽  
The Relationship

The concept of entrepreneurial orientation, which emerges with the development of strategic management, refers to entrepreneurship orientations of businesses. The businesses need resources in other words organizational slack in order to develop their entrepreneurial trends. The organizational slack consists of three slack type. These slack types are available slack, recoverable slack and potential slack. The purpose of this study is to examine whether organizational slack in the businesses has an effect on entrepreneurial orientation. The relationship between organizational slack and entrepreneurial orientation was investigated through 20 companies that were traded in Borsa Istanbul Corporate Governance Index for 2010-2014 period using panel data analysis method. The results of the study indicate the existence of a statistically significant relationship between and the available slack and the recoverable slack with the entrepreneurial orientation in the businesses. According to findings; there was no statistically significant relationship between potential slack and entrepreneurial orientation.

IMPLEMENTASI KINERJA KEUANGAN TERHADAP NILAI SPIRITUALITAS PRIBADI

2012 ◽  
Vol 16 (3) ◽  
pp. 332
Author(s):  
Whedy Prasetyo
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Annual Report ◽  
Main Concern ◽  
Good Corporate Governance ◽  
Corporate Social ◽  
The Relationship ◽  
Personal Spirituality

Development of financial performance in the application of Good Corporate Governance and Corporate Social Responsibility which affects the values of honesty private individuals, in order to be able to run the accountability, value for money, fairness in financial management, transparency, control, and free of conflicts of interest (independence). The main concern in this study is focused on achieving value personal spirituality through the financial performance and capabilities of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) in moderating the relationship with the financial performance of value personal spirituality. This study is a descriptive verifikatif. The unit of analysis in this study was 15 companies in Indonesia with a policy that has been applied through the concept since January of 2008 until now, with the support of the annual report of the company, the company's financial statements, company reports to the disclosure of Good Corporate Governance and Corporate Social Responsibility in the annual report. Overall reports published successively during the years 2008-2011. The results of this study indicate financial performance affects the value of personal spirituality, and for variable GCG obtained results that could moderate the relationship of financial performance to the value of personal spirituality. But for the disclosure of CSR variables obtained results can’t moderate the relationship with the financial performance of personal spirituality.

HUBUNGAN BOARD DAN KOMITE AUDIT TERHADAP MANAJEMEN LABA

2010 ◽  
Author(s):  
Fivi Anggraini
Keyword(s):  
Corporate Governance ◽  
Moral Hazard ◽  
Earnings Management ◽  
Conflict Of Interest ◽  
Significant Relationship ◽  
Stock Exchange ◽  
Earning Management ◽  
Independent Directors ◽  
Relationship Of ◽  
The Relationship

Earnings management is the moral hazard problem of manager that adses because of the conflict of interest between the manager as agent and the stakeholder and the owner as principal. The behavior of earnings management will immediately influence the reported earning. The aims of this research at examining the relationship of board and audit committe to earnings management. The samples of this research is all of companies member Corporate Governance Perception Index (CGPI) in the years of 2003-2006 which were listed in Jakarta Stock Exchange. The results of this study show that (1) the proportion of independent directors on the board had not significant relationship to earning management, (2) competence of independent directors on the board had not significant relationship to earning management, (3) the size of board had significant relationship to earning management, (4) the proportion of independent directors on the audit committe had not significant relationship to earning management, and (5) competence of members of the audit committe had significant relationship to earning management.

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