Pengaruh Corporate Governance Terhadap Praktik Pengungkapan Modal Intelektual Di Indonesia

The purpose of this study was to examine empirically the influence of corporate governance to intellectual capital disclosure (ICD) practice of Indonesian public companies. ICD was measured with the framework that constructed based on Bapepam-LK regulation, whereasthe corporate governance measured by its structures i.e. audit committee, board of commissioner, and board of director. This study used purposive sampling method to determine the sample from public companies which are included in the 50 biggest market capitalizations from 2007 until 2014. The linier regression method was used to analysis the data. The result shows that corporate governance has an effect on the intellectual capital disclosure practices in Indonesia. It means that, the structures of corporate governance of companies determine the amount of intellectual capital information disclosed on their annual report.

Download Full-text

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PADA INDUSTRI PERBANKAN YANG TERDAFTAR DI BEI

El Muhasaba Jurnal Akuntansi ◽

10.18860/em.v4i1.2333 ◽

2013 ◽

Vol 4 (1) ◽

Author(s):

M. Cholid Mawardi

Keyword(s):

Corporate Governance ◽

Key Words ◽

Boards Of Directors ◽

Audit Committee ◽

Sampling Method ◽

Annual Report ◽

Prediction Models ◽

Independent Directors ◽

Purposive Sampling ◽

Good Corporate Governance

Abstract; This research was aimed to investigate the effect of corporate govenance corelated with the compositions of board of independent directors, the size of director boards, audit committee and the size of the company to profit management happened in banking company listed in Indoonesia stoct exchange. In this research, profit management was measured by acrual estimate management ditected by Healy model (1985). This model was thedevelopment of acrual prediction model with measuring estimate acrual as the total acrual (Dechhow et al. 1995).The population of thisresearchwas alltheIndonesianbanking companies listed in Indonesian stoct exchange since 2008-2010. The data of corporate govenance and profit management were got from annual report, finance accounts of each company got from legitimate site of Indonesian stoct axchange (www.idx.co.id). The analyzedcompanieswere 84 (28x3) bankingcompanieslistedinIndonesianstoctexchangesince 2008-2010, andthe sampling methodusedinthisresearchwas purposive sampling. The hypothesis of thisresearchwas testedbydoubled linear regresion. The result of the testing thehypothesiswas shownthatcorporategovenance variable correlated with compositions of board of independent directors,the size of director boards, audit committee and the size of the company simultaneously didn’t correlate to the stoct exchange. Key words: Corporate Governance, Board of Independent Directors, The Size of Director Boards, Audit Committee, The Size of the Company, and Stoct Exchange. ABSTRAK Aimed this research was to investigate the effect of corporate govenance corelated with the Compositions of the board of independent directors, the size boards of directors, audit committee and the size of the company to profit happened in banking management company listed in Indoonesia stoct exchange. In this research, profit management was a Measured by acrual estimate ditected management models by Healy (1985). This Model was the development of prediction models with measuring acrual acrual estimate as the total acrual (Dechhow et al. 1995). The population of this research was all the banking companies listed in Indonesian Indonesian exchange stoct since 2008-2010. The data is of corporate govenance and profit management were got from the annual report, finance accounts of each company got from the legitimate site of Indonesian stoct axchange (www.idx.co.id). The Analyzed companies were 84 (28x3) companies listed in Indonesian banking stoct exchange since 2008 to 2010, and the sampling method used in this research was purposive sampling. The hypothesis of this research was tested by linear regresion doubled. The result of the testing of the hypothesis was shown that corporate govenance Compositions of variables correlated with an independent board of directors, the size boards of directors, audit committee and the size of the company simultaneously did not correlate to the stoct exchange. Key words: Corporate Governance, Board of Independent Directors, The Size of the Director Boards, Audit Committee, The Size of the Company, and Stoct Exchange.

Download Full-text

The Influence of Corporate Governance on Intellectual Capital Disclosure: Evidence from Bank on Indonesian Stock Exchange 2015-2019

International Journal of Business and Social Science Research ◽

10.47742/ijbssr.v2n4p1 ◽

2021 ◽

pp. 1-10

Author(s):

Indrayati Dra., Ak., MSA., CA ◽

Erlin Melani, SE., Ak., MSA., CA ◽

Slamet Slamet

Keyword(s):

Corporate Governance ◽

Intellectual Capital ◽

Audit Committee ◽

Annual Report ◽

Stock Exchange ◽

Sampling Technique ◽

Ownership Concentration ◽

Concentration Variable ◽

External Auditor ◽

Positive Effect

The purpose of this study was to examine the effect of Corporate Governance on Intellectual Capital Disclosure. The sample used in this study consisted of 22 banking companies listed on the Indonesia Stock Exchange in 2015-2019. The data used is in the form of an annual report. The sampling technique in this study was to use purposive sampling. This study uses multiple regression analysis. The statistical analysis results show that partially the audit committee and external auditor variables have a significant positive effect on intellectual capital disclosure. Meanwhile, the independent commissioner variable has no significant effect on intellectual capital disclosure. The ownership concentration variable harms intellectual capital disclosure. Simultaneously, the variables of the independent commissioner, ownership concentration, audit committee, and external auditor have a significant effect on intellectual capital disclosure.

Download Full-text

Effect of Corporate Governance and Corporate Social Responsibility on Financial Performance

Journal of Auditing Finance and Forensic Accounting ◽

10.21107/jaffa.v8i2.7449 ◽

2020 ◽

Vol 8 (2) ◽

Author(s):

Indah Maha Sari ◽

Rita Anugrah ◽

Azwir Nasir

Keyword(s):

Corporate Governance ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

Financial Performance ◽

Audit Committee ◽

Sampling Method ◽

Stock Exchange ◽

Purposive Sampling ◽

Market Capitalization ◽

Corporate Social

This research was conducted to find out effect of independent commissioner, audit committee, and corporate social responsibility on financial performance at Index Kompas 100 in in Indonesia Stock Exchange period 2016-2018. Index Kompas 100 company has high market capitalization value, so it is suitable for use as a population. Samples were determined using the purposive sampling method. Research using multiple linear analyses. This research prove that independent commissioner, audit committee, corporate social responsibility have a influence on financial performance.

Download Full-text

PENGARUH MODAL INTELEKTUAL DAN TATA KELOLA PERUSAHAAN TERHADAP NILAI PERUSAHAAN MELALUI KINERJA KEUANGAN (STUDI EMPIRIS PADA PERUSAHAAN LQ45 DI BURSA EFEK INDONESIA PERIODE 2015-2017)

Jurnal Muara Ilmu Ekonomi dan Bisnis ◽

10.24912/jmieb.v3i1.2474 ◽

2019 ◽

Vol 3 (1) ◽

pp. 59

Author(s):

Kezia Josephine ◽

Estralita Trisnawati ◽

Herlin Tundjung Setijaningsih

Keyword(s):

Corporate Governance ◽

Financial Performance ◽

Intellectual Capital ◽

Stock Price ◽

Sampling Method ◽

Analysis Method ◽

Purposive Sampling ◽

Independent Variables ◽

Indirect Influence ◽

Two Factors

Saat ini investor lebih tertarik berinvestasi pada perusahaan yang memiliki harga saham yang stabil. Oleh sebab itu, penting bagi perusahaan untuk mengetahui faktor-faktor yang berpengaruh terhadap harga saham. Dalam penelitian ini terdapat dua faktor yang akan yaitu modal intelektual dan tata kelola perusahaan dengan menggunakan variabel mediasi kinerja keuangan (ROA). Penelitian ini ingin melihat pengaruh langsung dan tidak langsung antara variabel independen terhadap variabel dependen. Sampel yang digunakan dalam penelitian diambil melalui perusahaan dalam LQ 45 dengan menggunakan metode purposive sampling dalam periode waktu 2015-2017. Metode analisis data yang digunakan ialah Eviews versi 10. Hasil dari penelitian ini menemukan bahwa modal intelektual tidak berpengaruh langsumh terhadap nilai perusahaan, sedangkan tata kelola perusahaan memiliki pengaruh terhadap nilai perusahaan. Hasil penelitian ini juga menemukan bahwa terjadi pengaruh tidak langsung antara tata kelola perusahaan terhadap nilai perusahaan melalui kinerja keuangan. Currently investors will be more interested in investing in companies that have a stable stock price. Therefore, it is important for the company to know the factors that affect the stock price. In this research there are two factors that will be intellectual capital and corporate governance by using variable of financial performance mediation (ROA). This study wanted to see the direct and indirect influence between the independent variables to the dependent variable. The sample used in the study was taken through the company in LQ 45 by using purposive sampling method within the period of 2015-2017. Data analysis method used is Eviews version 10. The results of this study found that intellectual capital has no direct effect on firm’s value, while corporate governance has an influence on firm’s value. The results of this study also found that there is an indirect influence between corporate governance on firm’s value through financial performance.

Download Full-text

Pengaruh Karakteristik Perusahaan, Kinerja Keuangan, Dan Corporate Governance Terhadap Sustainability Rreporting

Duconomics Sci-meet (Education & Economics Science Meet) ◽

10.37010/duconomics.v1.5454 ◽

2021 ◽

Vol 1 ◽

pp. 281-295

Author(s):

Bakti Maulana Ikhsan ◽

Rita Wijayanti

Keyword(s):

Corporate Governance ◽

Financial Performance ◽

Audit Committee ◽

Sampling Method ◽

Stock Exchange ◽

Sustainability Reporting ◽

Regression Method ◽

Linear Regression Method ◽

Performance Variables ◽

Multiple Linear Regression Method

This study aims to analyze and examine the effect of fim’s characteristics, financial performance, and corporate governance on sustainability reporting. The research method uses a quantitative approach. The population in this study are State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) for the 2014-2019 period. This study uses purposive sampling method and obtained 13 state-owned companies with 78 research samples for six years of observation. The data were tested using multiple linear regression method. The results of this study indicate that the variables of firm’s characteristics proxied by leverage, and corporate governance as proxied by independent commissioners and directors have a significant effect on sustainability reporting. While the variables of firm’s characteristics which are proxied by firm size and liquidity, financial performance variables which are proxied by profitability, and corporate governance variables which are proxied by institutional share ownership, and the audit committee have no significant effect on sustainability reporting. The results of this study can be used for decision making of various parties.

Download Full-text

PENGARUH KARAKTER EKSEKUTIF DAN DIMENSI TATA KELOLA PERUSAHAAN TERHADAP PENGHINDARAN PAJAK (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016)

Journal of Islamic Finance and Accounting ◽

10.22515/jifa.v2i1.1595 ◽

2019 ◽

Vol 2 (1) ◽

pp. 1 ◽

Cited By ~ 1

Author(s):

Sharma Aidha Afriyanti

Keyword(s):

Corporate Governance ◽

Audit Committee ◽

Sampling Method ◽

Audit Quality ◽

Stock Exchange ◽

Tax Avoidance ◽

Manufacturing Companies ◽

Purposive Sampling ◽

Positive Effect

The purpose of the study is to analyze the influence of executive character and corporate governance dimensions on tax avoidance in manufacturing companies that listed on the Indonesia Stock Exchange Period 2012-2016. The samples of this study is 37 companies that selected by using purposive sampling method. The results of this study shows that: Executive characters positive effect on tax avoidance. Independent commissioners not effect on tax avoidance. The audit committee not effect on tax avoidance. Audit quality positive effect on tax avoidance.

Download Full-text

CORPORATE GOVERNANCE AND FIRM VALUE

Stability: Journal of Management and Business ◽

10.26877/sta.v3i2.7776 ◽

2020 ◽

Vol 3 (2) ◽

pp. 1-7

Author(s):

Falikhatun Falikhatun ◽

Devi Mulia Kumalasari ◽

Anis Wijayanto

Keyword(s):

Corporate Governance ◽

Board Of Directors ◽

Firm Value ◽

Quantitative Data ◽

Audit Committee ◽

Sampling Method ◽

Manufacturing Companies ◽

Purposive Sampling ◽

Industry Sectors ◽

Positive Effect

AbstrakTujuan penelitian ini untuk memperoleh bukti empiris tentang pengaruh Corporate Governance terhadap firm value. Metode penelitian ini dalam pengumpulan data digunakan data kuantitatif dengan metode purposive sampling. Sampel yang digunakan adalah perusahaan manufaktur yang terdaftar di BEI periode 2014 sampai 2017, yang menghasilkan 316 perusahaan. Analisis data menggunakan regresi linear berganda. Kesimpulan dari penelitian ini, menunjukan hasil bahwa Corporate Governance yang diproksikan komisaris independen dan dewan direksi berpengaruh positif terhadap firm value, sedangkan komite audit tidak berpengaruh terhadap firm value, tetapi komisaris independen, dewan direksi dan komite audit secara bersama-sama berpengaruh terhadap firm value Saran yang peneliti usulkan yaitu sampel penelitian yang digunakan lebih banyak pada seluruh sektor industri, sehingga didapatkan sampel yang lebih kompehensif dan akurat, menggunakan proksi lain yang lebih mempengaruhi firm value .Kata Kunci : Komite Audite; Tata kelola perusahaan; Jajaran direktur; Nilai Perusahaan; Komisaris Independen.AbstractThe purpose of this study is to obtain empirical evidence about the influence of Corporate Governance on firm value. This research methodology in collecting data used quantitative data with purposive sampling method. The sample is a manufacturing companies listed on the IDX period 2014 to 2017, that resulted 316 companies. Data analysis used multiple linear regression. The results show that Corporate Governance which is proxied by independent commissioner and board of directors have positive effect on firm value, while audit committee has no effect on firm value, but independent commissioner, board of directors and audit committee together influence firm value. The suggestion that the researcher propose is the research sample that is used more in all industry sectors, to obtain a comprehensive and more accurate sample, using other proxions that further affect firm values.Keywords : Audite Committee; Corporate Governance; Board of Directors; Firm Value; Independent Commissior.

Download Full-text

PENGARUH CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP KINERJA KEUANGAN PADA PERBANKAN YANG TERDAFTAR DI BEI

Jurnal Kajian Akuntansi dan Auditing ◽

10.37301/jkaa.v0i0.5387 ◽

2012 ◽

Author(s):

Aminar Sutra Dewi

Keyword(s):

Corporate Governance ◽

Audit Committee ◽

Sampling Method ◽

Stock Exchange ◽

Institutional Ownership ◽

Company Performance ◽

Potential Conflict ◽

Leverage Ratio ◽

Board Of Director ◽

Sample Data

Corporate governance's perspective has begun from agency theory that principal as entity's owner give an authority to agent. The separate authority between ownership and management would make any different of interest both of them that may take potential conflict. Corporate governance's perspective will control the behavior and fixed the conflict among company stakeholder. The research about corporate governance's perspective toward the performance has commonly focused, but any findings show inconsistency results. Further reconciliation of this result, it's interesting to make research with different object. This research has purpose to find any empirical evidence about influence of many element of corporate governance's implementation toward to performance of banking in Indonesia. The population is listed banking at Indonesia Stock Exchange that chooses for 2007-2010 as the sample. Purposive sampling method has used to take these sample data. Hypothesis testing used regression analysis. Results show that influence of corporate governance that proximate by institutional ownership, commissioner size, board of director size, and audit committee have positively influence otherwise leverage ratio has negatively and significant influence. And existence of independent commissioner has no significantly influence. Generally this results indicating that Indonesian's banking has begin to implementing corporate governance 's perspective toward increasing company performance and protect principal interest.

Download Full-text

PENGARUH INTELLECTUAL CAPITAL PERFORMANCE TERHADAP INTENSITAS PELAPORAN MODAL INTELEKTUAL

Jurnal Reviu Akuntansi dan Keuangan ◽

10.22219/jrak.v7i1.08 ◽

2017 ◽

Vol 7 (1) ◽

pp. 941

Author(s):

Riska Harisnawati ◽

Ihyaul Ulum ◽

Dhaniel Syam

Keyword(s):

Test Data ◽

Intellectual Capital ◽

Sampling Method ◽

Annual Report ◽

Islamic Banking ◽

Islamic Banks ◽

Business Unit ◽

Purposive Sampling ◽

A Company ◽

Prior Models

A b s tr a c tThe annual report as one of disclosure information made by a company. Purpose of this study toanalyze the effect of intellectual capital reporting performance to the intensity of intellectualcapital. Sample of this study are that the Islamic banking registered at Bank Indonesia inperiod 2011 to 2015. Samples were selected using purposive sampling method and obtained 24Islamic banking which is 9 for Islamic Banks and 15 for Islamic business unit. The analysis toolused is WarpPLS 3.0 with assessing inner and outer models prior models to test data analysisis feasible or not. Results of this study indicate that intellectual capital performance significantpositive effect on the intensity of intellectual capital reporting.Keywords: Intellectual Capital Performance, Intellectual Capital

Download Full-text

CORPORATE GOVERNANCE SEBAGAI PEMICU PENGUNGKAPAN INTELLECTUAL CAPITAL PADA PERUSAHAAN DI INDONESIA

Jurnal Akuntansi Indonesia ◽

10.30659/jai.8.1.1-15 ◽

2019 ◽

Vol 8 (1) ◽

pp. 1

Author(s):

Dista Amalia Arifah ◽

Hendri Setyawan

Keyword(s):

Corporate Governance ◽

Linear Regression ◽

Intellectual Capital ◽

Annual Report ◽

Current Trend ◽

Secondary Data ◽

Governance Mechanism ◽

Simple Linear Regression ◽

Purposive Sampling ◽

Corporate Governance Mechanism

Intangible assets proxied by Intellectual Capital play an important role as the key to success and the trigger for the creation of company�s value. The current trend is that companies have not yet focused on Intellectual�Capital disclosure. With the implementation of Corporate Governance mechanism, it is expected to support�the disclosure of IC, so as to add values to the company.This study aims to analyze corporate governance mechanism as a trigger of Intellectual Capital disclosure to companies in Indonesia. The population of this study was companies included in the ranking of CG implementation conducted by The Indonesian Institute for Corporate Governance (IICG) in 2011, 2012 and 2013. The sample was taken by purposive sampling method.This study used secondary data, i.e. company�s annual report where then the data were processed with simple linear regression. The result showed that corporate governance did not have any influence to intellectual capital disclosure.

Download Full-text