Analisis Penggambaran Gender Dalam Laporan Tahunan Pada Perusahaan Sektor Perkebunan Di Indonesia Tahun 2016-2018

2020 ◽  
Vol 2 (3) ◽  
pp. 3286-3300
Author(s):  
Utari Wahyuli Purwasih ◽  
Herlina Helmy
Keyword(s):  
Content Analysis ◽  
Annual Report ◽  
Secondary Data ◽  
Body Language ◽  
Annual Reports ◽  
Data Types ◽  
Men And Women ◽  
Group 4 ◽  
Collecting Techniques ◽  
Male Sex

This study proposes to provide analysis and understanding of gender representation in the annual report of plantation companies in Indonesia. The objects of this research are PT Austindo Nusantara Jaya, PT Dharma Satya Nusantara and PT Sinar Mas Agro Resources and Technology. This research uses descriptive qualitative with secondary data types obtained from the Annual Report of PT Austindo Nusantara Jaya, PT Dharma Satya Nusantara and PT Sinar Mas Agro Resources and Technology. Data collection is done by collecting techniques with photographs of people in the company's annual report. The analytical method used is content analysis. The steps of this research are: 1) evaluating photos of people in the annual report, 2) grouping photos by employees or non-employees, only men, only women, or men and women together, 3) an overview of the number of photos by group, 4) interpret research results found in annual reports. The results showed that gender depictions in the annual report of PT Austindo Nusantara Jaya, PT Dharma Satya Nusantara and PT Sinar Mas Agro Resources and Technology does not support equality between men and women. Photos of employees in the annual report are approved by male sex compared to women. Through analysis of sex photographs discussed in the annual report, it was found that sex was supportive in terms of role, place, clothing, and body language. But in the analysis of relative positions, men and women choose to stand or sit together

scholarly journals Analisis Representasi Gender Dalam Laporan Tahunan Bank Pembangunan Daerah Di Indonesia

2020 ◽  
Vol 2 (3) ◽  
pp. 3236-3254
Author(s):  
Putri Oktalia ◽  
Herlina Helmy
Keyword(s):  
Annual Report ◽  
Secondary Data ◽  
Male Gender ◽  
Annual Reports ◽  
Data Types ◽  
Men And Women ◽  
Group 4 ◽  
Qualitative Descriptive ◽  
Descriptive Approach ◽  
Regional Development Bank

This study aims to provide analysis and understanding of gender representation in the annual report of the Regional Development Bank (BPD) in Indonesia. The objects of this research are PT Bank Aceh and PT Bank DKI Jakarta. The study uses a qualitative descriptive approach with secondary data types obtained from the Annual Report of PT Bank Aceh and Bank DKI. Data collection is done by documentation techniques by collecting photographs of humans in the company's annual report. The analytical method used is content analysis. The steps of this research are: 1) identifying photos of people in the annual report, 2) grouping photos by employees or non-employees, only men, only women, or men and women together, 3) overview of the quantity of photos by group, 4) interpret the results of research found in the annual report. The results showed that gender portrayals in the BPD Aceh and DKI Jakarta annual reports did not support equality between men and women. Employee photos in the annual report are dominated by male gender compared to female. Through analysis of gender photographs described in the annual report it was found that male gender dominates in terms of roles, places, clothing and body language. But in the analysis of the relative position, men and women are shown standing or sitting equally.

scholarly journals Analisis Representasi Gender Dalam Laporan Tahunan Perusahaan BUMN Sektor Jasa Di Indonesia Tahun 2016-2018

2020 ◽  
Vol 2 (4) ◽  
pp. 3671-3687
Author(s):  
Novia Larasari ◽  
Sany Dwita
Keyword(s):  
Service Sector ◽  
Annual Report ◽  
Secondary Data ◽  
Body Language ◽  
Male Gender ◽  
Data Types ◽  
Men And Women ◽  
Group 4 ◽  
Qualitative Descriptive ◽  
Descriptive Approach

This study aims to provide an analysis and understanding of gender representation in the annual report of BUMN service sector companies in Indonesia. The object of this research is PT Adhi Karya Tbk, PT Garuda Indonesia Tbk, PT Gas Negara Tbk, PT Pembangunan Perumahan Tbk, PT Telekomunikasi Indonesia Tbk. This study uses a qualitative descriptive approach with secondary data types obtained from the Annual Report of Service Sector BUMN Companies in Indonesia. Data collection was carried out by using documentation techniques by collecting human photos in the company's annual report. The analytical method used is content analysis. The research steps are: 1) identifying photos of people in the annual report, 2) grouping photos according to employees or non employees, only men, only women, or men and women together, 3) description of the number of photos according to group, 4) interpret the research results contained in the annual report. The results show that the description of gender in the annual report of the BUMN Service Sector Company does not support equality between men and women. Employee photos in the annual report are dominated by men compared to women. Through the analysis of gender photos described in the annual report, it was found that male gender dominated in terms of roles, places, clothes and body language. However, in the analysis of relative positions, men and women are shown standing or sitting the same

scholarly journals ASOSIASI KARAKTERISTIK CEO TERHADAP POTENSI KESULITAN KEUANGAN PERUSAHAAN

2020 ◽  
Vol 1 (2) ◽  
pp. 153-168
Author(s):  
Felix Leonardo Tanjaya ◽  
Eko Budi Santoso
Keyword(s):  
Financial Distress ◽  
Work Experience ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Total Sample ◽  
Annual Reports ◽  
Company Performance ◽  
Data Types ◽  
Facial Masculinity

This study aims to determine the effect of CEO characteristics interms of facial masculinity, education, and experience to potential of financialdistress. Facial masculinity was measured using dummy variables consistingof masculinity and feminism. Education was measured using dummyvariables of educational level; meanwhile, experience was measured usingdummy variables from CEO work experience. This research used quantitativewith secondary data types taken from annual reports of non-financialcompanies that are listed on Indonesia Stock Exchange. The sampling methodused purposive sampling with the observation period of 2016–2018 andobtained a total sample of 259 samples. The method data analysis usedmultiple linear regression analysis. The result showed that: (1) CEO facemasculinity did not affect financial distress, (2) CEO education did notaffect financial distress, (3) CEO experience positively influenced financialdistress. The results showed the fact that CEO experience is an importantfactor that could improved company performance for avoiding financialdistress potential.

scholarly journals Does Information Overload of Annual Reports Matter?

2020 ◽  
Vol 11 (2) ◽  
pp. 243
Author(s):  
Tze San Ong ◽  
Boon Heng Teh ◽  
Kai Cing Seng ◽  
Sin Huei Ng
Keyword(s):  
Financial Performance ◽  
Annual Report ◽  
Information Overload ◽  
Secondary Data ◽  
Annual Reports ◽  
Primary Data ◽  
Policy Makers ◽  
Good Corporate Governance ◽  
Disclosure Requirements ◽  
Information Gap

Nowadays, information overload is an increasing concern and has become an alarming issue. Bursa Malaysia requires all PLCs to have corporate disclosures in their annual reports in order to cultivate good corporate governance. However, annual report readability issues are evident and poor annual report readability is a common occurrence in Malaysia. Thus, this paper seeks to empirically investigate the association between information overload issues, annual readability and financial performance of Malaysian PLCs. Secondary data consisting of 85 PLCs from the years 2015 to 2017 were used. The results have revealed that the information overload issues, i.e. too many disclosures for each company, negatively affect the companies’ financial performance. Firms with annual reports that are easier to read with ideal readability have better financial performance. Not only that, fewer information overload issues tend to be encountered when the annual reports have good readability levels. Future studies are suggested to include primary data as well as non-listed companies for comprehensive coverage and generalization. Policy makers are encouraged to create minimum disclosure requirements which address the information gap between informed and uniformed investors. In addition, with developments in technology, advanced smartphone applications can be developed for investors to conveniently access the financial information of companies.

scholarly journals Pengaruh Islamic Corporate Identity (ICI) terhadap Kinerja Bank Syariah di Indonesia

2015 ◽  
Vol 6 (2) ◽  
pp. 125
Author(s):  
Eka Laily Romadhani ◽  
Rofiul Wahyudi
Keyword(s):  
Annual Report ◽  
Secondary Data ◽  
Corporate Identity ◽  
Annual Reports ◽  
Reporting Standards ◽  
Islamic Banks ◽  
Average Value ◽  
Panel Data Regression ◽  
Analysis Technique ◽  
Data Regression

This study aims to determine the suitability of annual reports that reflectIslamic Corporate Identity and its influence on the performance of islamicbank. Design of this research is causal research with quantitative approach.Samples of this research are Bank Muamalat Indonesia and Bank SyariahMandiri. Secondary data were obtained from annual reports from 2010 to2012 as data collection techniques of this study. To analyze the data of Islamic Corporate Identity (ICI), the writer used a checklist of eight dimensions disclosed in annual reports of Islamic banks. The analysis technique used is the panel data regression analysis using eviews. The results of this study can be concluded that the disclosure of Islamic Corporate Identity (ICI) in the annual report of Bank Muamalat Indonesia and Bank Mandiri Syariah compliant reporting standards that reflect the Islamic ideal Corporate Identity (ICI) with an average value of 85%. Islamic Corporate Identity (ICI) has influence on a CAR of 85.30%, amounting to 92.67% FDR, NPF amounting to 95.2%. Islamic Corporate Identity (ICI) has no effect on ROA, ROE and ROA.Perbankan Syariah merupakan representasi dari gelombang baru perusahaanyang mempunyai fungsi sosial sejajar penti ngnya dengan mencari keuntungan (profit oriented). Salah satu fungsi sosial tersebut adalah zakat. Apabila perusahaan berorientasi pada zakat berarti sama halnya dengan berorientasi pada kinerja perusahaan secara keseluruhan, sebab untuk meningkatkan kemampuan zakat perusahaan harus terlebih dahulu meningkatkan kinerja perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh kinerja keuangan terhadap zakat perbankan syariah. Jenis penelitian ini merupakan penelitian terapan. Variabel Independen yang digunakan adalah kinerja keuangan diproksi dengan Financing to Deposit Ratio (FDR), Non Performing Financing (NPF), Return on Asset (ROA) dan Biaya Operasional terhadap Pendapatan Operasional (BO/PO), variabel dependen berupa zakat perbankan syariah. Populasi dalam penelitian ini adalah perbankan syariah, baik Bank Umum Syariah (BUS) maupun Unit Usaha Syariah (UUS) di Indonesia. Metode penentuan sampel dengan metode purposive sampling, dan berdasarkan kriteria jumlah sampel yaitu tiga BUS dan dua UUS periode tahun 2007-2012. Data penelitian merupakan data sekunder berupa laporan tahunan dan laporan keuangan yang diperoleh masing-masing dari annual report. Pengujian hipotesis penelitian digunakan teknik analisis regresi dengan data panel dengan alat bantu aplikasi eviews versi 6. Hasil penelitian menunjukkan bahwa: 1) Financing to Deposit Ratio (FDR) berpengaruh signifikan terhadap zakat, 2) Non Performing Financing (NPF) tidak berpengaruh signifikan terhadap zakat, 3) Return on Asset (ROA) tidak berpengaruh signifikan terhadap zakat, 4) Biaya Operasional terhadap Pendapatan Operasional (BO/PO) berpengaruh signifikan terhadap zakat. Berdasarkan hasil penelitian menunjukkan bahwa kinerja keuangan memiliki pengaruh yang berbeda pada setiap rasio yang diwakili terhadap zakat perbankan syariah. Hal ini ditunjukkan oleh adanya pengaruh FDR dan BO/PO terhadap zakat perbankan syariah, sedangkan ROA dan NPF tidak berpengaruh terhadap zakat. Namun, variabel independen secara simultan berpengaruh signifikan terhadap variabel dependen. Sehingga disimpulkan bahwa untuk mencapai kinerja perusahaan yang tinggi dibutuhkan kemampuan untuk meningkatkan zakat. 

scholarly journals Analisis Pengungkapan Sukarela pada Bank Umum Syariah di Indonesia

2019 ◽  
Vol 3 (1) ◽  
pp. 5-19
Author(s):  
Muhammad Haidir Ali ◽  
Ahmad Tarmidzi Lubis
Keyword(s):  
Content Analysis ◽  
Voluntary Disclosure ◽  
Annual Report ◽  
Descriptive Study ◽  
Annual Reports ◽  
Islamic Banks ◽  
Factors Affecting

This study is a descriptive study to assess voluntary disclosure in annual reportsIslamic Banks (iB) with that should be disclosed. Annual reports used in this study isan annual report iB in Indonesia in 2011, 2012, and 2013. This research is relativelynew because no one has done research on voluntary disclosure in Islamic Banks (iB).Therefore, in order to study to obtain maximum results, the coding instructions forvoluntary disclosure must be in accordance with the study conducted by Rr. PuruwitaWardani (2012) entitled "Factors Affecting Voluntary Disclosure area. Analysis toolsare used is the content analysis by collecting words that expressed the count. Theresults showed that during the three-year study period, 2011, 2012, and 2013 therewas an increase in the provision of good disclosure of the number of items disclosedor revealed iB number. But overall tenth iB already provide adequate voluntarydisclosure to reveal the items contained in the variable voluntary disclosure eventhough the iB newly established in 2010.

scholarly journals STUDY OF GOOD CORPORATE GOVERNANCE IMPLEMENTATION IN LISTED STATE-OWNED ENTERPRISES THROUGH A CONTENT ANALYSIS METHOD OF ANNUAL REPORTS

2010 ◽  
Vol 3 (1) ◽  
pp. 35-46
Author(s):  
Sally Marcelina Djauhari ◽  
Raymondus Parulian Sihotang
Keyword(s):  
Corporate Governance ◽  
Content Analysis ◽  
Data Collection ◽  
Annual Report ◽  
Annual Reports ◽  
Average Score ◽  
Analysis Method ◽  
Good Corporate Governance ◽  
Content Analysis Method ◽  
Monitoring Performance

Good Corporate Governance (GCG) is a concept of directing and controlling business corporations. This concept specifies the distribution of rights and obligations between the company’s stakeholders and the procedures for taking decisions on corporate affairs. It provides a mechanism through which the company’s objectives are set, and for attaining those objectives and monitoring performance. The main objective of this study is to explore how far the GCG principles have been implemented in listed State-Owned Enterprises (SOE). In addition, the writer compares the GCG implementation among the participant companies as well as across the industries, in which the companies are classified. The method used in the data collection is observation through the company’s annual report (content analysis). The writer uses GCG Evaluation Manual of Badan Pengawasan Keuangan dan Pembangunan (BPKP) released and endorsed in 2004 by the Ministry of SOE, as the scoring system. The results generated from this study are the company’s scores in implementing the GCG principles. In addition, the writer generates ranking among the participant companies, within the same industry and across the industries. The best company with the highest score in implementing the GCG principles among the participant companies is Aneka Tambang. In addition, the top companies with the highest scores within each industry are Bank BNI (Finance), Indofarma (Consumption Goods), Telkom (Infrastructure, Utility & Transportation), and Aneka Tambang (Mining). Moreover, the best industry with the highest average score of the players is Property & Real Estate.

scholarly journals Motive of CSR Practices in Indonesia: Maqasid al-Sharia Review

2020 ◽  
Vol 8 (2) ◽  
pp. 327
Author(s):  
Nor Hadi ◽  
Jadzil Baihaqi
Keyword(s):  
Content Analysis ◽  
Support System ◽  
Annual Report ◽  
Secondary Data ◽  
Primary Data ◽  
The Real ◽  
The Public ◽  
Analysis Technique ◽  
Qualitative Descriptive ◽  
Descriptive Approach

<p>This research examines the underlying motive of CSR implementation and design, according to maqasid al-sharia. A qualitative descriptive approach was used to obtain primary data through interviews with 5 CSR informants. Secondary data was collected from the public company’s annual report on the IDX in 2019. Data was sampled and examined using purposive and content analysis technique. The results showed that there are 2 motives in CSR, specifically social and economic. Furthermore, the economic motive is more dominant and expects provision of monetary feedback. Consequently, CSR becomes less effective and most programs do not follow the real stakeholders’ needs. The dignity of CSR needs to be regained by implementing maqasid al-sharia dimensions. There are 2 approaches used to implement CSR, including a support system that utilizes pressure. The transcendental approach initiates corporate actors through religious values from maqasid al-sharia, making the implementation more humanist and stakeholder-oriented.</p>

scholarly journals Integrated Reporting: Its Benefits, International Framework and Quality Evaluation

2021 ◽  
Vol 7 (2) ◽  
pp. p47
Author(s):  
Rong Jin
Keyword(s):  
Content Analysis ◽  
Research Method ◽  
Quality Evaluation ◽  
Annual Report ◽  
Evaluation Criteria ◽  
Annual Reports ◽  
Integrated Reporting ◽  
Stakeholder Relationships ◽  
Guiding Principle

This article gives an explanation of the major objectives and crucial benefits of integrated reporting (IR). In addition, it describes the Guiding Principle “Stakeholder Relationships” and Content Element “Risks and Opportunities” of The International <IR> Framework, which is followed by the demonstration on how each of them supports the attainment of those benefits. Finally, this article critically chooses the 2016 annual report of Hyundai Motor Company as an example, evaluates the quality of report and examines its IR practice by assessing whether this company applies the selected Guiding Principle and Content Element effectively to help achieve major benefits of IR. The research method comprises the establishment of evaluation criteria and content analysis of annual reports.

scholarly journals Looking back and moving forward: A closer look at the Dutch gender quota

2016 ◽  
Vol 5 (4) ◽  
pp. 7-15
Author(s):  
Annika Galle
Keyword(s):  
Content Analysis ◽  
The Netherlands ◽  
Annual Report ◽  
Listed Companies ◽  
Annual Reports ◽  
The Government ◽  
Gender Quota ◽  
A Company ◽  
Looking Back ◽  
Comply Or Explain

The Dutch Civil Code stipulates that, for balanced gender representation, 30% of seats on the boards of large corporations should be occupied by women. If a company does not meet this requirement, the company is compelled to be transparent in its annual report by means of the ‘comply or explain’ principle. This article analyses the application of this rule through content analysis of the annual reports of 52 listed companies in 2012 and 49 in 2013. The article discusses whether this rule has the desired effect of creating transparency on the gender quota. The conclusion is that ‘the comply or explain’ mechanism is inadequate without further measures, including sanctions. For 2012, 21% of the companies researched made no mention in their annual report of the application of the gender quota. In 2013, 18% of the companies made no mention of it. The companies that did indicate that they did not meet the quota failed to provide the required transparency. The reasons cited for not meeting the quota are nothing more than clichéd phrases, lacking any specificity. If the Netherlands wants to achieve the European and Dutch targets with the aid of the ’comply or explain’ mechanism, the government will have to introduce additional mechanisms, including sanctions - or, alternatively, steer an entirely different course.

Sign in / Sign up

Export Citation Format

Share Document