The Role Of Corporate Governance Mechanism On Voluntary Disclosure

Basically, the purpose of this research is to examine empirically whether the Corporate Governance is the proportion of independent commissioners, the commissioners who have accounting capabilities, and the proportion of independent auditors can influence disclosure voluntarily. Voluntary disclosure is measured through the complete disclosure of voluntary index (IPS). This index contains 37 items in disclosure in the annual report. The sample is a manufacturing company listed on the Indonesia Stock Exchange, where the data analysis technique that will use the Multiple Regression Analysis using SPSS 23.

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KONTRIBUSI GOOD CORPORATE GOVERNANCE UNTUK MENGURANGI TERJADINYA AUDIT DELAY

Jurnal Penelitan Ekonomi dan Bisnis ◽

10.33633/jpeb.v4i2.2401 ◽

2019 ◽

Vol 4 (2) ◽

pp. 78-88

Author(s):

Gustita Arnawati Putri

Keyword(s):

Corporate Governance ◽

Regression Analysis ◽

Audit Committee ◽

Stock Exchange ◽

Institutional Ownership ◽

Analysis Tool ◽

Governance Mechanism ◽

Good Corporate Governance ◽

Research Findings ◽

Corporate Governance Mechanism

The delay of audit report being able to mislead stakeholders, especially investors in taking decision is the main issue of the research. The research objective is to prove empirically contribution of good corporate governance mechanism to decrease the audit delay. Banking companies listed in Indonesia stock exchange within 2011-2013 are the samples of the research. Multiple regression analysis, preceded by classical assumption test is used as analysis tool in the research. The research findings partially showed that managerial and institutional ownership did not affect to audit delay, while proportion of independent commissionairy boards significantly affected to audit delay. Nevertheless, simultaneously managerial and institutional ownership as well as proportion of independent commissionary boards and the number of audit committee significantly affected to audit delay.

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Pengaruh DAR, Ukuran Perusahaan, Risiko, Pajak, dan Likuiditas terhadap Profitabilitas Perusahaan Sektor Pertambangan di Indonesia

BISMA (Bisnis dan Manajemen) ◽

10.26740/bisma.v8n2.p191-203 ◽

2018 ◽

Vol 8 (2) ◽

pp. 191

Author(s):

Robi Pramana Kusuma

Keyword(s):

Regression Analysis ◽

Data Analysis ◽

Regression Model ◽

Sampling Method ◽

Annual Report ◽

Stock Exchange ◽

Multiple Regression Model ◽

Positive Influence ◽

Analysis Technique ◽

Ratio Size

The purpose of this research was to understand the influence of DAR (Debt to Asset Ratio) , size, risk, tax, and liquidity on profitability (Return On Asset Ratio). This research is classified under a casual research and using purposive sampling method, thus 27 companies have been acquired that meet the criteria. A data analysis technique was used multiple linier regression analysis. The object of this study were listed mining sector company of Indonesia Stock Exchange period 2011 – 2015. The data is documented from company financial and annual report. The methods of data analysis were multiple regression model. The result of this study indicates that DAR, risk, tax, and liquidity has no influence on company’s profitability. Meanwhile, size of the company has a positive influence on company’s profitability that represented by return on asset ratio.

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Frekuensi Pertemuan Dewan Komisaris dan Komite Audit Terhadap Manajemen Laba Dengan Pendekatan Non-Discreationary Accruals

MBIA ◽

10.33557/mbia.v17i2.343 ◽

2019 ◽

Vol 17 (2) ◽

pp. 34-46

Author(s):

Siti Wafiqoh Maulidiyyah Nurul Ichsany ◽

T. Husain

Keyword(s):

Corporate Governance ◽

Regression Analysis ◽

Data Analysis ◽

Earnings Management ◽

Audit Committee ◽

Sampling Technique ◽

Audit Committees ◽

Governance Mechanism ◽

Negative Effect ◽

Corporate Governance Mechanism

This research aim to obtain empirical evidence about the practice of earnings management in use of corporate governance mechanism which consists of the frequency of board and audit committees meeting. This study uses measurements of earnings management with the non-discreationary accruals (NDA) approach introduced by Jones. The population of this study is sub-sectors companies in the construction and building in 2010-2016. The sampling technique uses a purposive method. The method of data analysis uses multiple regression analysis, the classical assumption test previously and followed by hypothesis testing. The results of this research indicate that the frequency of board meetings does not significantly influence on the earnings management, while the frequency of audit committee meetings has a negative effect on the earnings management.

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Corporate Governance Mechanism on Financial Performance (Evidence from the Indonesia’s Listed State-owned Enterprises)

Journal of Business, Management, and Social Studies ◽

10.53748/jbms.v1i1.6 ◽

2021 ◽

Vol 1 (1) ◽

pp. 24-34

Author(s):

Anak Agung Kompiyang Ratih Maldini ◽

Pananda Pasaribu ◽

Christian Haposan Pangaribuan

Keyword(s):

Corporate Governance ◽

Financial Performance ◽

Positive Impact ◽

Stock Exchange ◽

Governance Structure ◽

Board Independence ◽

Governance Mechanism ◽

Good Corporate Governance ◽

Corporate Governance Mechanism ◽

The Impact

Objective – This study aims to find the impact of privatization, which proxied by good corporate governance toward the financial performance of SOEs in Indonesia. Methodology – This study used 16 privatized SOEs that are listed in Indonesia Stock Exchange and also 16 privatized non-SOEs as the comparison. The data is collected from the year 2014 to 2018 and analyzed by using multiple regression panel data. Findings – This study found that director size and board independence have a positive impact toward SOEs financial performance. The director size and board independences have a positive significant impact toward the SOEs financial performance while the privatized non-SOEs is not significantly affected Novelty – This study examines proper governance structure in SOEs and non-SOEs, thus providing new insights about good corporate governance regulation in the Indonesian context.

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Pengaruh Corporate Governance terhadap Keputusan Investasi

Jurnal Riset Manajemen dan Bisnis ◽

10.21460/jrmb.2009.41.209 ◽

2009 ◽

Vol 4 (1) ◽

pp. 1

Author(s):

Maria Gorethi Berek ◽

Elok Pakaryaningsih

Keyword(s):

Corporate Governance ◽

Real Estate ◽

Stock Exchange ◽

Investment Decision ◽

Institutional Ownership ◽

Governance Mechanism ◽

Real Estate Industry ◽

Board Size ◽

Corporate Governance Mechanism ◽

Asset Growth

The objective of this research is to examine the effect of corporate governance mechanism on investment decision. Using two ways of measurement, namely, board size and institutional ownership, corporate governance is hypothesized to have an effect oninvestment decision in which measured by asset growth, equity growth and debt growth.Using real estate industry listed at Jakarta Stock Exchange as the sample, the result shows that both institutional ownership and board size do not affect investment decision.Keywords: Corporate governance, investment decision, institutional ownership, board size

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Corporate governance in practice: the role of practitioners' understanding in implementing compliance programs

Accounting Auditing & Accountability Journal ◽

10.1108/aaaj-08-2016-2685 ◽

2020 ◽

Vol 33 (4) ◽

pp. 887-911

Author(s):

Riccardo Stacchezzini ◽

Francesca Rossignoli ◽

Silvano Corbella

Keyword(s):

Corporate Governance ◽

Governance Mechanism ◽

Content Type ◽

Case Study Analysis ◽

Implementation Processes ◽

Compliance Programs ◽

Corporate Governance Mechanisms ◽

Potential Benefits ◽

Corporate Governance Mechanism

PurposeThis article investigates the implementation of a compliance programme (CP) in terms of how practitioners conceive of and execute the responsibilities arising from this corporate governance mechanism.Design/methodology/approachThis study involves a practice lens approach forms the case study analysis and interpretation, involving both interviews and documentary materials collected from an Italian company with prolonged compliance experience. Schatzki's (2002, 2010) practice organisation framework guides the interpretation of CP as a practice organised by rules, practical and general understandings and teleoaffective structures.FindingsCP practice evolves over time. A practical understanding of daily actions required to accomplish the CP and a general understanding of the responsibilities connected with the CP, such as the attitudes with which the CP is performed, are mutually constitutive and jointly favour this evolution. Dedicated artefacts – such as IT platforms, training seminars and compliance performance indicators – help spread both of these types of understanding. These artefacts also align practitioners' general understanding with the CP's teleoaffective structures imposed, including the CP's assigned objectives and the desired reactions to them.Research limitations/implicationsThe findings have theoretical and practical implications by revealing the relevance of practitioners' understanding of corporate governance mechanisms in their implementation processes.Originality/valueThis study reveals the potential benefits of practice lens approaches in corporate governance studies. It responds to the call for qualitative studies that demonstrate corporate governance as implemented in daily activities.

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Pengaruh Leverage Terhadap Manajemen Laba Dengan Corporate Governance Sebagai Variabel Pemoderasi

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v27.i01.p19 ◽

2019 ◽

pp. 505

Author(s):

Putu Elsa Pratiwi Dewi ◽

Ni Gusti Putu Wirawati

Keyword(s):

Corporate Governance ◽

Regression Analysis ◽

Data Analysis ◽

Earnings Management ◽

Management Actions ◽

Good Corporate Governance ◽

Number Of Factors ◽

Analysis Technique ◽

Corporate Earnings ◽

Negative Effect

Earnings management is driven by number of factors that are wrong to say leverage. One way to reduce management actions taken by management is the existence of good corporate governance in the company. This study aims to find evidence that is used to influence corporate earnings management in moderating the effect of leverage on earnings management. This research was conducted in all non-financial companies recorded in the Corporate Governance Perception Index (CGPI) in 2011-2016. The method of determining the sample used is purposive sampling. The number of companies that meet the requirements is 5 companies with 30 observations. Data collection is done by non-participant techniques. The data analysis technique used is Moderation Regression Analysis (MRA). Based on the results of the study, namely leverage has a negative effect on earnings management. This study also found that Corporate Governance was able to moderate the influence of leverage on earnings management. Keywords: Earnings Management, Leverage, Corporate Governance

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Pengaruh Intellectual Capital dan Corporate Governance Terhadap Kinerja Bank di Indonesia

Journal of Islamic Finance and Accounting ◽

10.22515/jifa.v2i1.1606 ◽

2019 ◽

Vol 2 (1) ◽

pp. 57

Author(s):

Jadzil Baihaqi

Keyword(s):

Corporate Governance ◽

Intellectual Capital ◽

Boards Of Directors ◽

Audit Committee ◽

Stock Exchange ◽

Governance Mechanism ◽

Moderation Effect ◽

Corporate Governance Mechanism ◽

The Impact ◽

The Relationship

This study examines the impact of intellectual capital and corporate governance mechanism on banks’ performance both directly and also moderated effect. We used banks that were listed in the Indonesia Stock Exchange. The bank’s performance was measured by risk-based bank rating while intellectual capital was measured by the coefficient of VAICTM (Pulic, 1998). The corporate governance mechanism was measured based on the size of boards of directors, the composition of independent director, CEO remuneration, managerial ownership, the effectiveness of audit committee and ownership concentration. The result of the study shows that banks’ performance was positively influenced by intellectual capital. However, corporate governance mechanism did not influence the banks’ performance, while the moderation effect of corporate governance mechanism on the relationship between intellectual capital and banks’ performance was not confirmed.

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PENGARUH TATA KELOLA PERUSAHAAN TERHADAP PREDIKTABILITAS LABA BANK UMUM KONVENSIONAL DI INDONESIA SELAMA PANDEMI COVID 19 DENGAN GENDER SEBAGAI VARIABEL MODERATING

Jurnal Akuntansi Bisnis ◽

10.30813/jab.v14i2.2698 ◽

2021 ◽

Vol 14 (2) ◽

Author(s):

Sri Rahayu ◽

Ken Sabardiman ◽

Afrizal Afrizal

Keyword(s):

Corporate Governance ◽

Sexual Orientation ◽

Good Governance ◽

Stock Exchange ◽

Total Sample ◽

Governance Mechanism ◽

Purposive Sampling ◽

Conventional Banks ◽

Relationship Of

<pre>ABSTRACT: This study expects to dissect and acquire observational proof of the concussion of corporate administration on benefit consistency at conventional banking company in Indonesia during the Covid 19 pandemic and the concussion of sexual orientation (gender) on the causality connection between corporate administration and benefit consistency. Corporate administration is advanced by the piece of the leading group of chiefs, the amount of the leading body of magistrates, institutional possession, administrative proprietorship and review panels, while sex is the rasio of ladies on the leading body of organizations. Conventional commercial banks that recorded in Indonesia Stock Exchange are 43 banks, comprise of this investigation populace. Total sampletos are 33 conventional banks with purposive sampling as a sampling method. Moderated Regression Analysis is utilized as information investigation procedure. The outcomes acquired in this study showed that the amount of the leading body of magistrates, institutional possession, administrative proprietorship demonstrated to altogether influence benefit consistency. Sexual orientation (gender) altogether supports the concussion of administrative possession on benefit consistency. This research shows that it is compulsory to implement a good governance mechanism, the problems that will occur can be recognized early by the bank and the follow-up is done more quickly, in order that the bank can survive in a state of crisis. Affirmation of the concussion and role of ladies on the council can influence the causal relationship of corporate governance on earnings predictability.</pre><pre> </pre><pre> </pre>Keywords : Corporate Governance, Gender, Profit PredictabilityABSTRAK: Penelitian ini bertujuan untuk menganalisis dan mendapatkan bukti empiris pengaruh tata kelola perusahaan terhadap prediktabilitas laba bank umum konvensional di Indonesia selama masa pandemi Covid 19 dan pengaruh gender terhadap hubungan kausalitas antara tata kelola perusahaan dan prediktabilitas laba. Tata kelola diproksikan dengan komposisi dewan komisaris, size dewan komisaris, kepemilikan institusional, kepemilikan manajerial dan komite audit, sedangkan gender merupakan rasio perempuan dalam dewan eksekutif perusahaan. Seluruh bank umum konvensional yang tertera di Bursa Effek Indonesia berjumlah 43 bank dan merupakan populasi dalam riset ini. Sampel diperoleh sebanyak 33 bank dengan metode pengambilan sampel menggunakan purposive sampling. Analisis Regresi Moderasi digunakan sebagai teknik analisis data. Hasil yang diperoleh dalam penelitian ini yaitu bahwa ukuran dewan komisaris, kepemilikan institusional, kepemilikan manajerial terbukti berpengaruh terhadap prediktabilitas laba. Gender secara signifikan memperkuat pengaruh kepemilikan manajerial terhadap prediktabilitas laba. Penelitian ini menunjukkan bahwa perlunya penerapan mekanisme tata kelola yang baik, permasalahan yang akan terjadi dapat dikenali lebih awal oleh bank dan dilakukan tindak lanjut penyempurnaan yang lebih cepat, sehingga bank dapat bertahan dalam keadaan krisis. Penegasan dampak dan peran perempuan di dalam dewan dapat mempengaruhi hubungan kausalitas tata kelola perusahaan terhadap prediktabilitas laba.Kata kunci : Tata Kelola Perusahaan, Gender, Prediktabilitas Laba

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Pengaruh Mekanisme Corporate Governance Terhadap Ketepatan Waktu Pelaporan Keuangan (Studi Empiris Pada Perusahaan Perbankan Milik Pemerintah Pusat)

JURNAL AKUNTANSI DAN PAJAK ◽

10.29040/jap.v19i1.167 ◽

2018 ◽

Vol 19 (1) ◽

pp. 1

Author(s):

Muhammad Rivandi ◽

Maria Magdalena Gea

Keyword(s):

Corporate Governance ◽

Financial Reporting ◽

Audit Committee ◽

Sampling Method ◽

Stock Exchange ◽

Central Banking ◽

Managerial Ownership ◽

Governance Mechanism ◽

Multiple Regression Models ◽

Corporate Governance Mechanism

This study aims to examine the effect of corporate governance mechanism on the timeliness of financial reporting. The sample of this study are four central banking companies listed in Indonesia Stock Exchange (IDX) selected based on purposive sampling method. The method of data analysis used in this study is multiple regression models. Based on the hypotheses testing result, that the managerial ownership and audit committee have a positive and significant effect on the timeliness of financial reporting, while independent commissioner has no effect on the timeliness of financial reporting

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