The Effect of Corporate Governance Mechanism and Submission Quality of Financial Report on the Financial report Integrity Moderated with Political Connection

2021 ◽  
Vol 3 (6) ◽  
pp. 53-65
Author(s):  
Susi Susilawati ◽  
Etty Murwaningsari
Keyword(s):  
Corporate Governance ◽  
Political Connection ◽  
Governance Mechanism ◽  
Financial Report ◽  
Corporate Governance Mechanism

scholarly journals Do Political Connection and Corporate Governance Mechanism Increase Corporate Social Responsibility Disclosure?

2021 ◽  
pp. 28-46
Author(s):  
Yeterina Widi Nugrahanti
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Institutional Ownership ◽  
Political Connection ◽  
Governance Mechanism ◽  
Corporate Governance Mechanism ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Impact

The objective of this study is to investigate the impact of political connection and corporate governance mechanisms (independent board of commissioner, institutional ownership, and board of commissioner size) toward Corporate Social Responsibility (CSR) disclosures using Global Reporting Initiative (GRI) Guidelines. Purposive sampling technique was conducted and 272 non-financial companies listed in the Indonesian Stock Exchange during 2015-2017 were acquired as the samples (816 firm-years). For testing the hypotheses, unbalanced Generalized Least Square panel data regression was employed. The finding shows that political connection and board of commissioner size have a positive impact on CSR disclosures while independent board of commissioner and institutional ownership do not. This study contributes to political connection, corporate governance mechanism, and CSR disclosure literature by identifying CSR disclosure based on GRI guidelines up to the most detailed level, which are 77 disclosure items indicators and 254 sub-indicators. Meanwhile, previous research only identify CSR disclosure up to 77 GRI indicators without paying attention to the sub-indicators in detail.

scholarly journals Mekanisme Corporate Governance Dan Nilai Perusahaan

2014 ◽  
Vol 6 (2) ◽  
pp. 83-97
Author(s):  
Nia Yuniarsih
Keyword(s):  
Corporate Governance ◽  
Significant Influence ◽  
Firm Value ◽  
Stock Exchange ◽  
Manufacturing Sector ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Governance Mechanism ◽  
Financial Report ◽  
Corporate Governance Mechanism

The objective of this study is to examine the influence of corporate governance mechanism, namely managerial ownership, institutional ownership, to firm value. This study takes sample from 32 companies in the manufacturing sector at the  Indonesia Stock Exchange, which were published in financial report from 2012-2013. The method of analysis of this research used multi regression and single regression. The results of this study show that (1) managerial ownership had positive significant influence to firm value, (2) institutional ownership had not significant influence to firm value, (3) simultaneously of managerial ownership, institutional ownership, had significant influence to firm value.

scholarly journals Transparency and disclosure as an internal corporate governance mechanism and corporate performance: Egypt’s case

2017 ◽  
Vol 14 (4) ◽  
pp. 182-195 ◽  
Author(s):  
Dina Hassouna ◽  
Hassan Ouda ◽  
Khaled Hussainey
Keyword(s):  
Corporate Governance ◽  
Corporate Performance ◽  
Objective Measure ◽  
Value Added ◽  
Governance Mechanism ◽  
Corporate Governance Mechanism ◽  
Transparency And Disclosure ◽  
The Impact ◽  
Disclosure Practice

Our paper aims to examine the impact of an “objective” measure for the quality of transparency and disclosure practice that is extracted from the Egyptian corporate governance guidelines on the performance of a selected sample of 85 Egyptian listed companies. We use mixed methods (i.e. content analysis, regression analysis, questionnaires and interviews) to test the relationship between the transparency and disclosure index and corporate performance for the period 2006-2010. We found no significant relationship between transparency and disclosure practice and corporate performance. Our results suggest that governance mechanisms such as transparency and disclosure practices are considered to be just ink on paper without any actual value added adopting corporate governance in Egypt.

scholarly journals Good corporate governance mechanism in measuring quality of financial statements and transfer investor levels

2019 ◽  
Author(s):  
Syafrida Hani
Keyword(s):  
Corporate Governance ◽  
Financial Statements ◽  
Accounting Conservatism ◽  
Financial Statement ◽  
Governance Mechanism ◽  
Investor Confidence ◽  
Simultaneous Test ◽  
Good Corporate Governance ◽  
Corporate Governance Mechanism

This study aims to develop a theory of determining the quality of financial statement reports that can increase investor confidence in financial information presented by management. This research would like to find the role of good corporate governance in improving the quality of financial statements as measured by accounting conservatism and earnings management, then it will be seen how the quality ability of financial statement can influence investor confidence level. The result of the research did not find the influence of corporate governance mechanism on the quality of financial statements. However, the simultaneous test results found that corporate governance mechanisms and the quality of financial statements affect the level of investor confidence. Profit management as an indicator of the quality of financial statements negatively affects the level of investor confidence. But accounting conservatism declared no effect on the level of investor confidence. The results of the test with path analysis found that the variables that have a direct influence of the mechanism of good corporate governance is the ownership of the institution, while other variables have no influence either directly or indirectly.

scholarly journals Quality of Financial Reporting towards the Improvement Corporate Governance Mechanism

2018 ◽  
Vol 8 (11) ◽  
Author(s):  
Norfadzilah Rashid ◽  
Wan Norhayate Wan Daud ◽  
Fakhrul Anwar Zainol ◽  
Fauzilah Salleh ◽  
Ahmad Shukri Yazid ◽  
...  
Keyword(s):  
Corporate Governance ◽  
Financial Reporting ◽  
Governance Mechanism ◽  
Corporate Governance Mechanism

Corporate Governance Mechanism, Audit Quality and Accrual Quality (Indonesia Manufacturing Company Evidance)

2012 ◽  
Vol 3 (1) ◽  
Author(s):  
Aloysius Harry Mukti ◽  
Ratna Wardhani
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Audit Quality ◽  
Governance Mechanism ◽  
Manufacturing Companies ◽  
Accrual Quality ◽  
Big 4 ◽  
Audit Fee ◽  
Corporate Governance Mechanism

Abstract – This study examines the influence of implementation of corporate governance mechanism and audit quality toward accrual quality of the corporation. The implementation of corporate governance mechanism uses three measures: the effectiveness of the audit committee, board effectiveness and family ownership structure. For audit quality the measurements uses two approaches: amount of audit fee and grouping the company into two groups (audited by the auditor big-4 and audited by auditor non big-4). The study was conducted among selected manufacturing companies in Indonesia, during the period 2007-2009. Based on the results of the study, we find that only the board of Commissioners and grouping the company into two group (audited by the auditor big-4 and audited by auditor non big-4 experience) as a proxy of audit quality significantly improved quality of accrual. Keywords - Corporate governance mechanism, audit quality, accrual quality

Board Effectiveness: An Evaluation based on Corporate Governance Score

Think India ◽  
2015 ◽  
Vol 18 (1) ◽  
pp. 16-23
Author(s):  
Hitesh Shukla ◽  
Nailesh Limbasiya
Keyword(s):  
Corporate Governance ◽  
Good Governance ◽  
Sustainable Growth ◽  
Governance Mechanism ◽  
Minority Shareholders ◽  
Effective Governance ◽  
Performance Orientation ◽  
Corporate Governance Mechanism ◽  
And Performance ◽  
Ethical Governance

Growth, progress, and prosperity of any country depend highly on the corporate governance mechanism of that country. Good governance of a country helps it to sustainable growth and consistency in progress. The good governance should contribute towards the improvement in transparency, ethics, morality, and disclosure. The principles of good governance stand on honesty, trust, integrity, openness, and performance orientation. Our honorable Prime Minister Narendra bhai Modi had given the three E for good governance during his speech on Independence Day i.e. Effective Governance, Electronic Governance, and Ethical Governance. The fundamental concern of corporate governance mechanism is to ensure the protection of minority shareholders/owners of specific firms. Mechanism of a corporate governance specifies the relations among the shareholders, board of directors, and managers. The present paper is an attempt to evaluate the effectiveness of the board by calculating the corporate governance score. The mandatory and non-mandatory guidelines have been considered while assigning points to specific parameters of the corporate governance.

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