scholarly journals The Effect of Integrated Firm’s Reporting on Firm’s Performance

2020 ◽  
Author(s):  
Yavida Nurim ◽  
Cipto Wardoyo ◽  
Sri Astuti ◽  
Zuhrohtun .
Keyword(s):  
Corporate Governance ◽  
Decision Maker ◽  
Financial Reporting ◽  
Good Governance ◽  
Sustainability Reporting ◽  
Sustainability Index ◽  
Agency Conflict ◽  
Concentrated Ownership ◽  
Primary Users ◽  
Good Corporate Governance

This study investigates the effect of integrated firm’s reporting on firm’s performance. The integrated financial reporting contains of financial, good corporate governance (GCG) and sustainability reporting that shows company’s responsibility to capital providers, environment and social. The important question is whether more disclosure indicates more informative for decision maker. Therefore, it is important to identify which reporting useful for primary users. This study examines 108 public comphanies that granted ISRA (Indonesia Sustainability Reporting Award) from 2013-2017 for firm’s performance, GCG index, and sustainability index. The result shows that information for capital providers can be used for investment and credit decision. This finding indicates company faces agency conflict, so company’s disclosure dedicates for primary users, namely creditor and shareholder. This finding also indicate that earnings more informative than good corporate governance and sustainability reporting. It may show the concentrated ownership in Indonesia encourages management to behave less aggressive. Keywords: Tobin’s Q, integrated firm’s reporting, good governance, sustainability reporting, earnings

scholarly journals Analisis Good Corporate Governance Pada Koperasi

2017 ◽  
Vol 9 (1) ◽  
pp. 10-27
Author(s):  
Tony Soebijono ◽  
Martinus Sony Erstiawan ◽  
Lilis Binawati
Keyword(s):  
Corporate Governance ◽  
Financial Reporting ◽  
Good Governance ◽  
The State ◽  
Joint Effort ◽  
Basic Principles ◽  
Accounting Firm ◽  
Good Corporate Governance ◽  
The Republic ◽  
Development Approach

In the 1945 Constitution of the State of the Republic of Indonesia there is a chapter that makes the foundation of the establishment and development of Koperasi in Indonesia. Article 33 of the 1945 Constitution of the State of the Republic of Indonesia states that the economy is constituted as a joint effort based on the principle of kinship. In order for Koperasi to develop properly, it is necessary to have a Good Corporate Governance (GCG). To be able to have good governance, then in managing Koperasi there must be transparency, independence, accountability, responsibility, fairness and equality which are the basic principles in good organizational management. This research will try to observe whether Koperasi has implemented the basic principles of Good Corporate Governance (GCG). The research was conducted at Koperasi Pegawai in Surabaya by using research and development approach and descriptive data analysis. The results of data processing show that the principle of transparency obtained index 3.25 can be implemented well which indicated by financial reporting that has been audited by Public Accounting Firm (KAP) for 8 years. The principle of independence obtained index 3.71 is quite manifest in its management. The principle of accountability with the 3.00 index can be implemented well, as indicated by the presence of AD/ART (Anggaran Dasar/Anggaran Rumah Tangga), vision, mission and purpose of the establishment of Koperasi which all refer to Act Number 25 Year 1992. The rules are implemented and conditioned according to the conditions of the Koperasi. The principle of responsibilitas with index 2.71 also can be done well, with the  obedience to the regulation of Act Number 25 Year 1992 which is part of  responsibility of management and member of Koperasi in execution of duty. The principle of fairness and equality with the 3.43 index is well executed, there is no discrimination due to differences in ethnicity, religion, race, class, gender and physical condition.

Understanding decoupling in response to corporate governance reform pressures

2015 ◽  
Vol 23 (4) ◽  
pp. 369-382 ◽  
Author(s):  
Mario Krenn
Keyword(s):  
Corporate Governance ◽  
Design Methodology ◽  
Good Governance ◽  
Regulatory Change ◽  
Compliance Monitoring ◽  
Governance Reform ◽  
Firm Level ◽  
Content Type ◽  
Good Corporate Governance ◽  
Actual Use

Purpose – The purpose of this article is to explain under what circumstances firm-level adoption of codes of good corporate governance will more likely be superficial rather than substantive in nature. The article contains lessons for any agency or country that attempts to implement deep and lasting changes in corporate governance via codes of good corporate governance. Design/methodology/approach – The article reviews the literature on compliance with codes of good corporate governance and develops a conceptual model to explain why some firms that have formally adopted a code of good governance decouple this policy from its actual use. Findings – Decoupling in response to the issuance of codes of good corporate governance will be more attractive to firms and also more sustainable under the following conditions: firms’ compliance costs are relatively high firms’ costs of outright and visible non-compliance are relatively high and outsiders’ compliance monitoring costs are relatively high. Originality/value – The article contributes to the debate on compliance and convergence and provides policymakers with a conceptual framework for assessing the likelihood of successful regulatory change in corporate governance.

ANALISIS PENGARUH TATA KELOLA PERUSAHAAN YANG BAIK TERHADAP RASIO PEMBAYARAN DIVIDEN

2007 ◽  
Vol 3 (1) ◽  
pp. 1
Author(s):  
Eko Budi Santoso
Keyword(s):  
Corporate Governance ◽  
Investor Protection ◽  
Dividend Payout ◽  
Controlling Shareholders ◽  
Concentrated Ownership ◽  
Good Corporate Governance ◽  
Crucial Problem

Investor protection in highty concentrated ownership as in Indonesia is a crucial problem. Expropriation tends to be high in lower investor protection because controlling shareholders can implement policies that benefit themselves at the expense of outside investors. In a high expropriation, outside investors will choose dividends rather than retained earnings.This paper examines good corporate governance as a solution.for a good investor protection in Indonesia. Using a sample of 245 firms for observdion period of 2001-200j, the results slows that stronger investor ptotection related with lower dividend payout ratio.Kqtwords : Good Corporate Governance, Dividend Payout Ratio,Investor Protection, Concentrated Ownership.

Contemporary issues in financial reporting, auditing and corporate governance

2013 ◽  
Author(s):  
Noor Afza Amran
Keyword(s):  
Corporate Governance ◽  
Financial Reporting ◽  
Ethnic Diversity ◽  
Good Governance ◽  
Internal Auditors ◽  
Corporate Managers ◽  
Auditor Choice ◽  
External Auditors ◽  
Expectation Gap ◽  
Corporate Social

Contemporary Issues in Financial Reporting, Auditing and Corporate Governance offers theoretical and empirical background on three fundamental areas of accounting, namely financial reporting, auditing and corporate governance.This book is written in a clear and reader-friendly manner to create readers interest in the central issues of discussion. The uniqueness of this book is in its extensive coverage of national and internationally-oriented issues of financial reporting, auditing and corporate governance. This book is ideal for accounting and business related courses at upper undergraduate and post-graduate levels. With its broad coverage, the book should also be of interest to academicians, professionals, corporate managers, regulatory bodies and researchers.The articles written in this book are: Corporate Social Responsibility and Post-Crisis StrategyEmployee Stock Options Popularity of Financial Ratios in the Annual ReportsThe Relationship between Pension Funds and Dividend PayoutDoes Audit Firm Merger Add Value to Its Clients? Co-operation between Internal and External Auditors: From the Perspective of Internal Auditors in Malaysian Local Authorities Auditor Choice: Events and TheoriesThe Global Audit Expectation Gap: Within and between Muslim CountriesOwnership Holdings: Selected Malaysian Family Businesses Ethnic Diversity in Malaysian Initial Public OfferingsCEO Succession in Malaysian PLCs: Does Firm Characteristic Make a Difference?A Framework of Good Governance: Lessons for the Inland Revenue Board Malaysia.

scholarly journals The Value of Islamic Guidance for Corporate Governance

ICR Journal ◽  
2018 ◽  
Vol 9 (2) ◽  
pp. 227-232
Author(s):  
Kurt Lieberman
Keyword(s):  
Corporate Governance ◽  
Good Governance ◽  
Positive Influence ◽  
Moral Compass ◽  
Good Corporate Governance ◽  
Suitable Climate

Islamic guidance is a positive influence on humanity in numerous and diverse ways. In addition to its influence on individuals, Islamic guidance for good corporate governance provides a valuable, practical and business-relevant moral compass. For example, when a business incorporates maqasid values into its conduct, a better experience or outcome can usually be expected. Islamic guidance for humanity helps individuals lead a better life. When individuals are part of an organisation, the environment in which they interact needs to be addressed as well. While individuals should strive to be positive and contribute to the improvement of humanity, creating a suitable climate makes the striving easier and more successful. Essentially, governance is the structure, mechanism, and culture that enables good things to happen. When there is good governance, the result can be a virtuous circle where good actions get reinforced and amplified.

scholarly journals Relationship between accounting information systems implementation and corporate governance of rural banks in Indonesia

2019 ◽  
Vol 2 (1) ◽  
pp. 10
Author(s):  
Rima Rachmawati
Keyword(s):  
Corporate Governance ◽  
Information Systems ◽  
Data Analysis ◽  
Financial Reporting ◽  
Accounting Information ◽  
Accounting Information Systems ◽  
Central Java ◽  
Systems Implementation ◽  
Good Corporate Governance ◽  
Information Systems Implementation

The purpose of this paper is to examine the relationship between accounting information systems implementation and the governance of rural banks (bank perkreditan rakyat/BPR). Specifically, this study examines the effect of bookkeeping systems, financial reporting, budgeting systems, and IFRS for SMEs implementation on good corporate governance of rural banks.   PLS-SEM wasemployed for data analysis to 145 rural banks registered in Regional Owned Bank Association of Central Java Indonesia. The results of data analysis found that bookkeeping systems, financial reporting and budgeting systems implemetation positively affectgood corporate governance of rural banks, while IFRS for SMEs implementation was not significantly affectgood corporate governance of rural banks.   

The Effect of Board of Director Composition and Audit Committee Expertise on The Real Earnings Management in Indonesia

2020 ◽  
Vol 2 (1) ◽  
pp. 110-117
Author(s):  
Feby Astrid Kesaulya ◽  
Weny Putri ◽  
Dewi Sri
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Audit Committee ◽  
Good Governance ◽  
Real Earnings Management ◽  
The Real ◽  
Board Of Director ◽  
Good Corporate Governance ◽  
Board Director ◽  
Real Activities Manipulation

The Objective of this research was to prove that the implementation of good corporate governance will have an effect on the real activities manipulation which was done by the management. The implementations of good governance used by this research are board of director composition and audit committee expertise. This research was conducted in Indonesia by using 306 firm years’ observations. The result of this research showed a different result from previous researches. This research showed that the implementation of good corporate governance in the form of board director composition and audit committee expertise do not impact the practice of real activities manipulation. Or, in other words some of the good corporate governance tool could not mitigate the real activities manipulation in the company.

Does corporate governance matter for stock returns volatility in the Brazilian context?

2019 ◽  
Vol 19 (6) ◽  
pp. 1236-1252
Author(s):  
Guilherme Cardoso ◽  
Dannie Delanoy Carr ◽  
Pablo Rogers
Keyword(s):  
Corporate Governance ◽  
Stock Market ◽  
Stock Returns ◽  
Term Structure ◽  
Good Governance ◽  
Corporate Boards ◽  
Content Type ◽  
Error Measures ◽  
Good Corporate Governance ◽  
Governance Practices

Purpose This paper aims to examine the Brazilian stock market behavior and volatility term structure of two portfolios that, theoretically, the companies that comprise them have different degrees of idiosyncratic risk: one portfolio consists of firms with good corporate governance and the other comprises firms with poor corporate governance. Design/methodology/approach The sample comprises corporate firms listed in the Brazilian stock market during the period from January 2008 to December 2017. Generalized autoregressive conditional heteroskedasticity models were applied. Findings The results show that the portfolio of firms with good corporate governance practices presents fluctuations that are more often temporary and reactive, with trends’ persistence of shorter durations, when considering the punctual volatility of the parameters estimated. This opposed expectation that the portfolio comprised of companies with good governance practices are better protected from short-term movements. However, over time and with standard error measures in consideration, both portfolios’ volatilities behave in similar ways. These findings may be related to Brazilian market characteristics, such as ownership concentration, ineffective corporate boards and the ever-developing nature of the stock market in Brazil. Any one of these characteristics present challenges to effective enforcement of the corporate governance practices in the Brazilian context. Originality/value The findings are potentially to the interest of researchers and practitioners for several reasons. First, this paper contributes to the growing literature on the relationship between corporate governance and market volatility. Second, it informs that volatility in the Brazilian context is likely only partially, if at all, influenced by corporate governance practices. Third, longitudinally, both indices follow the same pattern and converge to the same place.

scholarly journals Pengaruh Penerapan Prinsip-Prinsip Good Governance Terhadap Kinerja Pada Rumah Sakit Di Kota Denpasar

2019 ◽  
pp. 568
Author(s):  
Ida Ayu Arina Mahadewi ◽  
IGAM Asri Dwija Putri
Keyword(s):  
Corporate Governance ◽  
Good Governance ◽  
Purposive Sampling ◽  
Good Corporate Governance

Penelitian ini bertujuan untuk mengetahui pengaruh prinsip-prinsip Good Corporate Governance yaitu: transparansi, akuntabilitas, responsibilitas, independensi, serta kewajaran terhadap Kinerja pada Rumah Sakit di Kota Denpasar. Jumlah sampel atau populasi yang digunakan dalam penelitian ini sebanyak 20 rumah sakit dengan penentuan sampel menggunakan metode purposive sampling, jumlah responden keseluruhan sebanyak 120 responden. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Berdasarkan hasil penelitian ini menunjukkan bahwa transparansi, akuntabilitas, responsibilitas, independensi, serta kewajaran berpengaruh positif terhadap Kinerja pada Rumah Sakit di Kota Denpasar. Hasil penelitian ini diharapkan mampu memberikan informasi bagi pihak-pihak yang terkait dalam mengukur kinerja pada Rumah Sakit di Kota Denpasar dengan menerapkan prinsip-prinsip Good Corporate Governance dalam mengambil keputusan dan menentukan kebijakan di masa yang akan datang sehingga nantinya dapat meningkatkan kinerja organisasi. Kata kunci: Transparansi, akuntabilitas, responsibilitas, independensi, kewajaran, kinerja

scholarly journals Good corporate governance dan Ukuran Perusahaan Sebagai Stimulus Di Lakukannya Tax Management

JURNAL PUNDI ◽  
2018 ◽  
Vol 2 (2) ◽  
Author(s):  
Yunita Valentina Kusufiyah
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Audit Committee ◽  
Good Governance ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
State Revenue ◽  
Good Corporate Governance ◽  
Tax Management ◽  
Negative Effect

The largest state revenue comes from tax revenues. This is evident from the data of the Central Bureau of Statistics in 2016 as much as 86.16% of state revenue derived from tax revenue. For the company, the tax is a expenses that must be paid so needed a strategy in doing the efficiency of the tax expenses (the tax savings). One such strategy is tax management. To perform a good tax management then it takes the implementation of good governance in a company. Another variable that becomes the stimulus of Tax Management is the size of the company. This study examines Good corporate governance and Corporate Size as Stimulus in Tax Management. The research was conducted at a banking company listed on the Indonesia Stock Exchange. Research methodology used in this research is regression analysis that is linear regression analysis. The findings in this study are institutional ownership, the proportion of independent board of commissioners has a positive and significant influence on tax management while the audit committee has no influence on tax management. Company size has a significant negative effect on tax management Keywords : Good Corporate Governance, size, Tax Managemet

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