scholarly journals PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL PADA PERUSAHAAN IC INTENSIVE YANG TERDAFTAR DI BEI

MAKSIMUM ◽  
2014 ◽  
Vol 2 (1) ◽  
pp. 1
Author(s):  
Dista Amalia Arifah
Keyword(s):  
Content Analysis ◽  
Multiple Regression ◽  
Intellectual Capital ◽  
Audit Committee ◽  
Sampling Method ◽  
Annual Report ◽  
Secondary Data ◽  
Control Variables ◽  
Analysis Techniques ◽  
Committee Membership

This study aims to analyze the influence of audit committee characteristics, which is consists of : audit committee membership, audit committee independence, independent commissioner proportion, audit committee chief and audit committee competence on the intellectual capital disclosure, companies used in the category of intensive ICs at BEI in 2009, also considering the control variables. The population included in the category of IC intensive companies amounted to 176. Sampling using a purposive sampling method and obtained 73 samples that meet the criteria.The data used in this study is secondary data, the annual report of the company in 2009 and processed by multiple regression. ICs disclosure acquisition data using content analysis techniques to the analysis unit that has been determined, the IC disclosure have been acquired in quantity and quality terms. The results showed that among audit committee characteristics that are used only audit committee membership and audit committee chief which affects the IC disclosure in quantity terms. While two other control variables which are size and profitability, showed different results. Only size was affected significantly in quality IC disclosure terms.

scholarly journals PENGARUH PENGUNGKAPAN IDENTITAS ETIS ISLAM, AGENCY COST DAN INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN (STUDI PADA BANK UMUM SYARIAH YANG TERDAFTAR DI OTORITAS JASA KEUANGAN PERIODE 2016-2018)

2021 ◽  
Vol 9 (1) ◽  
pp. 57
Author(s):  
Mursidah Mursidah ◽  
Yunina Yunina ◽  
Meutia Zahara
Keyword(s):  
Financial Performance ◽  
Commercial Bank ◽  
Intellectual Capital ◽  
Sampling Method ◽  
Annual Report ◽  
Secondary Data ◽  
Agency Cost ◽  
Islamic Banks ◽  
Ethical Identity ◽  
Identity Disclosure

Abstract: This study aimed to examine the influence of the Islamic ethical indentity disclosure, agency cost, and intellectual capital to the financial performance proxied by return on asset (ROA) in Islamic commercial bank in 2016-2018. Secondary data were used from annual report were published on the website etch Islamic bank between 2016-2018. The purposive sampling method using in this research, so there are theerten Islamic banks are object of research. The analytical method used is multiple linier regresstion analysis using the SPSS 20 softwer program. The results of this study shows that partial of the Islamic ethical identity disclosure have not effect on the financial performance proxied by return on asset (ROA) in Islamic commercial bank, the agency cost have effect negative on the financial performance proxied by return on asset (ROA) in Islamic commercial bank, and intellectual capital have effect positif on the financial performance proxied by return on asset (ROA) in Islamic commercial bank in 2016-2018. Keywords: Islamic ethical identity disclosure, agency cost intellectual capital, financial performance and  ROA.

scholarly journals ANALISIS PENGUNGKAPAN INTERNET FINANCIAL REPORTING PERUSAHAAN ASURANSI-PERBANKAN SYARIAH DI INDONESIA-MALAYSIA

2019 ◽  
Vol 19 (1) ◽  
pp. 35 ◽  
Author(s):  
Ilham Maulana Saud ◽  
Bustanul Ashar ◽  
Peni Nugraheni
Keyword(s):  
Regression Analysis ◽  
Multiple Regression Analysis ◽  
Empirical Evidence ◽  
Multiple Regression ◽  
Financial Reporting ◽  
Sampling Method ◽  
Annual Report ◽  
Financial Statements ◽  
Education Level ◽  
Analysis Techniques

<em>This study aims to find empirical evidence related to the influence of leverage, auditor reputation, efficiency, growth, internationalization and board of commissioner's level of Internet Financial Reporting. The population in this study are all sharia-based companies in Indonesia and Malaysia. Sampling using purposive sampling method and obtained sample of 66 company data in Indonesia and 73 company data in Malaysia. Data analyzed in this research is processed from annual report and company financial statements and analysis techniques used in this research is multiple regression analysis using SPSS version 24. The results of this study indicate that in Indonesia, the reputation of auditors and internationalization has a positive and significant impact on Internet Financial Reporting while leverage, efficiency, growth and education level of board of commissioners have no significant effect on internet financial reporting. In Malaysia the reputation of auditors, growth and internationalization have a positive and significant impact on internet financial reporting while leverage, efficiency and education level of board of commissioner have no significant effect to internet financial reporting.</em>

scholarly journals PENGARUH PROFITABILITAS, LEVERAGE DAN LIKUIDITAS TERHADAP KINERJA LINGKUNGAN

2015 ◽  
Vol 3 (3) ◽  
pp. 837
Author(s):  
Agus Widarsono ◽  
Cantika Putri Hadiyanti
Keyword(s):  
Empirical Evidence ◽  
Multiple Regression ◽  
Environmental Performance ◽  
Research Method ◽  
Sampling Method ◽  
Annual Report ◽  
Secondary Data ◽  
T Test ◽  
Simultaneous Test ◽  
Descriptive Method

This study aims to test and obtain empirical evidence of factors that affect the environmental performance partially and simultaneously. Factors studied in this research are profitability, leverage and liquidity. The research method used is descriptive method verifikatif. With verificative testing using multiple regression, partial test (t test) and simultaneous test (F test). The data used are secondary data that is the company's annual report and PROPER report of Ministry of Environment as sample in the research. The sample of research is 11 State-Owned Enterprise (BUMN) Year 2009-2013 taken by using purposive sampling method. The results of this study indicate that profitability, leverage and liquidity have no significant effect on environmental performance partially. And profitability, leverage, and profitability have no significant effect on environmental performance simultaneously.

scholarly journals Pengaruh Corporate Governance Terhadap Kecurangan Laporan Keuangan

2019 ◽  
Vol 1 (4) ◽  
pp. 1705-1722
Author(s):  
Feby Priswita ◽  
Salma Taqwa
Keyword(s):  
Financial Reporting ◽  
Audit Committee ◽  
Sampling Method ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Fraudulent Financial Reporting

This study aims to obtain empirical evidence and to analyze the effect of corporate governance’s mechanism such as managerial ownership, board of commissioners, audit committee, and institutional ownership effectiveness on likelihood of fraudulent financial reporting. This study uses secondary data from the company’s annual report for 2015-2017. The sampling method in this study used purposive sampling with a sample of 31 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The analysis used in this study is logistic regression analysis. The result showed that all of corporate governance’s mechanism such as managerial ownership, board of commissioners, audit committee, and institutional ownership have no significant effect on likelihood of fraudulent financial reporting.

scholarly journals Pengaruh Karakteristik Komite Audit Terhadap Audit Report Lag

2019 ◽  
Vol 1 (3) ◽  
pp. 994-1011
Author(s):  
Ihsanul Fakri ◽  
Salma Taqwa
Keyword(s):  
Audit Committee ◽  
Sampling Method ◽  
Annual Report ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Audit Report ◽  
Negative Effect

This study aims to examine the effect of audit committee independence, audit committee expertise, frequency of audit committee meetings, and the size of the audit committee on audit report lag. The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The research sample was determined using the purposive sampling method with a total sample of 87 companies. The data used is secondary data from the company's annual report. The analytical method used is multiple linear regression analysis. The results showed that the size of the audit committee had a negative effect on audit report lag, while the independence of the audit committee, audit committee expertise, and frequency of audit committee meetings did not affect on audit report lag.

scholarly journals PENGARUH OWNERSHIP RETENTION, SIZE, LEVERAGE DAN KOMISARIS INDEPENDEN TERHADAP PENGUNGKAPAN INTELLECTUAL CAPITAL

2019 ◽  
Vol 1 (2) ◽  
pp. 65-82
Author(s):  
Linda Linda ◽  
Nurul Affriza ◽  
Ismaulina Ismaulina
Keyword(s):  
Intellectual Capital ◽  
Sampling Method ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Total Sample ◽  
Research Use ◽  
Financial Report ◽  
Purposive Sampling ◽  
Research Show

Intellectual capital disclosure in the annual report is defined as a way that is carried out to deliver the financial report by explaining various reliable, integrated and true and fair company activities.This study aims to determine the effect of ownership retention, size, leverage, and independent commissioner on intellectual capital disclosure. The population of this study is mining companies listed in Indonesian Stock Exchange in 2014-2016. Sample selected by purposive sampling method. Total sample amounted to 15 companies. The data used in this research is secondary data in the form of the company’s annual report for theperiod 2014-2016. Data analysis used with classical assumption test and hypothesis testing, this research use multiple linear regression method.The results of this research show that ownership retention, size, leverage, and independent commissioner simultaneously influence intellectual capital disclosure. Test shows the result that the ownership retention, leverage, and independent commissioner significantly influence intellectual capital disclosure, whereas  size does not influence intellectual capital disclosure.  Keywords: Intellectual Capital Disclosure, Ownership Retention, Size, Leverage, and  Independent Commissioner   Abstrak Pengungkapan modal intelektual dalam laporan tahunan didefinisikan sebagai cara yang dilakukan untuk menyampaikan laporan keuangan dengan menjelaskan berbagai kegiatan perusahaan yang dapat diandalkan, terintegrasi dan benar serta adil. Studi ini bertujuan untuk mengetahui pengaruh retensi kepemilikan, ukuran, leverage, dan komisaris independen pada pengungkapan modal intelektual. Populasi penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2014-2016. Sampel dipilih dengan metode purposive sampling. Total sampel berjumlah 15 perusahaan. Data yang digunakan dalam penelitian ini adalah data sekunder dalam bentuk laporan tahunan perusahaan untuk periode 2014-2016. Analisis data menggunakan uji asumsi klasik dan pengujian hipotesis, penelitian ini menggunakan metode regresi linier berganda. Hasil penelitian ini menunjukkan bahwa retensi kepemilikan, ukuran, leverage, dan komisaris independen secara simultan mempengaruhi pengungkapan modal intelektual. Uji menunjukkan hasil bahwa retensi kepemilikan, leverage, dan komisaris independen secara signifikan mempengaruhi pengungkapan modal intelektual, sedangkan ukuran tidak mempengaruhi pengungkapan modal intelektual. Kata kunci: Pengungkapan Modal Intelektual, Retensi Kepemilikan, Ukuran, Leverage, dan Komisaris Independen

scholarly journals Pengaruh Corporate Governance Terhadap Praktik Pengungkapan Modal Intelektual Di Indonesia

2016 ◽  
Vol 3 (1) ◽  
pp. 37-45
Author(s):  
Ihyaul Ulum ◽  
Tri Fajar Agus Salim ◽  
Eris Tri Kurniawati
Keyword(s):  
Corporate Governance ◽  
Intellectual Capital ◽  
Audit Committee ◽  
Sampling Method ◽  
Annual Report ◽  
Regression Method ◽  
Public Companies ◽  
Purposive Sampling ◽  
Board Of Director

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.

scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE DAN PROFITABILITAS TERHADAP TAX AVOIDANCE (STUDI EMPIRIS PADA SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BEI)

AKUNTABILITAS ◽  
2019 ◽  
Vol 13 (2) ◽  
pp. 127-140
Author(s):  
Anggi Syuhada ◽  
Yusnaini Yusnaini ◽  
Eka Meirawati
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Sampling Method ◽  
Annual Report ◽  
Descriptive Analysis ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Total Sample ◽  
Mining Companies ◽  
Good Corporate Governance

 This study aimed at testing and finding the influence of good corporate governance and profitability to tax avoidance. This study used secondary data from financial and annual report of mining companies registered in Bursa Efek Indonesia 2013 -2017. Purposive sampling method was used in this study. Total sample were 55 from eleven companies. Analysis methods applied in this study were both descriptive analysis and statistical analysis technique.The result of the test showed that good corporate governance which was represented by the institutional possession, independent commissionaire council, and audit committee was not significantly influenced to the tax avoidance. Meanwhile profitability was found influenced to the tax avoidance negatively

Pengaruh Kinerja Keuangan dan Good Corporate Governance (GCG) Terhadap Nilai Perusahaan

MBIA ◽  
2019 ◽  
Vol 17 (2) ◽  
pp. 1-10
Author(s):  
Rolia Wahasusmiah
Keyword(s):  
Corporate Governance ◽  
Firm Value ◽  
Sampling Method ◽  
Total Population ◽  
Annual Report ◽  
Stock Exchange ◽  
Secondary Data ◽  
Positive Influence ◽  
Manufacturing Companies ◽  
Good Corporate Governance

This study aims to determine the effect of financial performance and good corporate governance (GCG) on the value of companies in manufacturing companies listed on the stock exchange Indonesia. The type of data used is secondary data in the form of annual report 2016. Population used in this study are all companies listed on the Indonesia Stock Exchange (BEI). This research uses purposive sampling method with total population of 144 companies and sample of 31 companies. The results show that simultaneously ROA, OPM, NPM, KM, and KI have a positive influence on firm value. While partially ROA  have a positive influence on firm value. While OPM, NPM, KM, and KI have no positive influence on firm value).

Pengaruh Good Corporate Governance Terhadap Peringkat Obligasi

2021 ◽  
Vol 5 (2) ◽  
pp. 109
Author(s):  
Putri Nurmala ◽  
Akhmad Sigit Adiwibowo
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Institutional Ownership ◽  
Multiple Linear Regression Analysis ◽  
Bond Ratings ◽  
Good Corporate Governance ◽  
Analysis Technique

<em>Bond ratings are a scale of risk of all bonds traded, which indicates how safe a bond is. The security of a bond is indicated by its ability to pay interest and repay the loan principal. The purpose of this study is to find out empirical evidence that good corporate governance has an effect on bond ratings. This study uses secondary data. The population in this study are non-financial companies listed on the IDX in 2014-2018. The research sample was selected using purposive sampling method. After subtraction with several criteria, as many as 20 companies were set as the sample. The analysis technique in this study uses multiple linear regression analysis. The results of this study indicate that institutional ownership and audit committee have a significant effect on bond ratings. Meanwhile, the independent board of commissioners has no significant effect on bond ratings</em>

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