scholarly journals Analisis Pengaruh Tata Kelola Perusahaan terhadap Struktur Modal dengan Kualitas Laporan Keuangan sebagai Mediator pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

2017 ◽  
Vol 16 (2) ◽  
pp. 187
Author(s):  
Johny Budiman ◽  
Helena Helena
Keyword(s):  
Corporate Governance ◽  
Capital Structure ◽  
Financial Reporting ◽  
Control Variable ◽  
Board Composition ◽  
Managerial Ownership ◽  
Debt Ratio ◽  
Financial Reports ◽  
Report Quality

This study aims to determine the effect of corporate governance on the capital structure with the quality of the financial reports as a mediator. Independent variables used in this research is the size of the board, independent board composition, concentration of ownership and managerial ownership. As a control variable is profitability and quality of the financial reports as a mediating variable. Thecapital structure is measured by the debt ratio. Samples from this study were 217 companies listed on the Indonesia Stock Exchange in the period 2011-2015 and were selected using purposive sampling method. Data have been obtained will be tested with mulitiple linear regressios with SPSS version 21.0. The results of this study indicate that there is a significant influence between board composition, concentration of ownership  and managerial ownership on capital structure mediated by financial report quality.  Keywords: Capital Structure; Corporate Governance; Debt Ratio; Quality of Financial Reporting

PENGARUH CORPORATE GOVERNANCE, KINERJA KEUANGAN,KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN TERHADAP KETEPATWAKTUAN PENYAMPAIAN LAPORAN KEUANGAN

2015 ◽  
Vol 11 (2) ◽  
pp. 107
Author(s):  
Kurniasih Jati Setyaningsih
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Financial Reporting ◽  
Audit Committee ◽  
Control Variable ◽  
Secondary Data ◽  
Financial Statements ◽  
Managerial Ownership ◽  
Control Variables ◽  
Before And After

; "> This study aimed to determine the effect of corporate governance, financial performance, managerialownership, the size of the company to the timeliness of financial reporting with the age of the firm asa control variable. Corporate governance is proxied by independent directors and audit committee,while the used financial performance ratios ROI. Company size used in this study using total assets.This study uses secondary data from ICMD and IDX. Of the 162 companies listed on the StockExchange, which can be used to study many as 100 companies by using logistic regression. Based onresearch that has been done before and after entering the control variables, it was found that theindependent commissioner, financial performance (ROI), firm size affects the timeliness of financialreporting. company’s age that is the control variables also affect the timeliness of financial reporting.Meanwhile the audit committee and managerial ownership does not affect the timeliness ofsubmission of financial statements. Thus it can be concluded that the larger and more long standingcompany, the more obedient to comply with regulations set by Bapepam.Keywords: corporate governance, financial performance, managerial ownership, company’s size,

scholarly journals Ownership Structure, Corporate Governance and Capital Structure of Non-Financial Firms of Pakistan

2018 ◽  
Vol 10 (1) ◽  
pp. 31-46
Author(s):  
Hassan Ahmad ◽  
Nasreen Akhter ◽  
Tariq Siddiq ◽  
Zahid Iqbal
Keyword(s):  
Corporate Governance ◽  
Capital Structure ◽  
Ownership Structure ◽  
Negative Impact ◽  
Institutional Ownership ◽  
Board Independence ◽  
Managerial Ownership ◽  
Debt Ratio ◽  
Significant Negative Impact ◽  
The Impact

This study is undertaken with the purpose of investigating the impact of ownership structure and corporate governance on the capital structure of Pakistani listed firms from 2011-2014, feasible general least square is used to investigate the impact of ownership structure and corporate governance on capital structure of KSE 100 index firms. Explanatory variables include ownership concentration, managerial ownership, foreign ownership, institutional ownership, board size, board independence and CEO duality along with the three control variables namely firm size, firm profitability and liquidity. There is insignificant positive relationship between ownership concentration and capital structure, managerial ownership has a significant negative impact on debt ratio. Foreign ownership has also a significant negative impact on firm capital structure and institutional ownership has significant positive impact on capital structure. Board size is positively related to capital structure, board independence also positively related to firm’s debt ratio but CEO duality negatively related to the dependent variable, all these variables have significant impact on capital structure of Pakistani firms. 

scholarly journals PENGARUH KARAKTERISTTK CORPORATE GOVERNANCE TERHAD AP STRUKTUR MODAL

2009 ◽  
Vol 9 (1) ◽  
pp. 19
Author(s):  
Muhammad Zilal Hamzah ◽  
Andhika Suparjan
Keyword(s):  
Corporate Governance ◽  
Capital Structure ◽  
Least Square Method ◽  
Least Square ◽  
Board Composition ◽  
Debt Ratio ◽  
Board Size ◽  
Foreign Agent ◽  
Ordinary Least Square ◽  
Ceo Tenure

<p><em>Today, global economics condition has given many changes in national </em><em>economics situation, especially in business competition. It can be seen from the </em><em>agents of economics activity either domestic or foreign agent who operated </em><em>their activities in Indonesia. Hence, every company should have their own </em><em>characteristic in order to develop their business, if compares to anothers. This </em><em>research aims to know the effect of corporate governance characteristic on capital structure. With using Ordinary Least Square method, this research </em><em>finds that Board Size, Board Composition, CEO Duality, CEO Tenure, Firm Size, ROA, Risk, and Growth have significant effect toward their Debt Ratio, </em><em>simultaneously. Meanwhile, partially Board Size and Growth have no </em><em>significant effect toward Debt Ratio. As the conclusion, the good corporate </em><em>governance will increase the value of the firm.</em></p><p><strong><em>Keywords: </em></strong><em>Corporate Governance, Capital Structure, value of the firm.</em></p>

scholarly journals Moderating effect of managerial ownership on accounting conservatism and quality of earnings of listed industrial firms in Nigeria

2020 ◽  
Vol 3 (2) ◽  
pp. 101-117
Author(s):  
Godwin Oyedokun ◽  
◽  
Tanimu Usman ◽  
Alex Osuza ◽  
◽  
...  
Keyword(s):  
Corporate Governance ◽  
Financial Reporting ◽  
Earnings Quality ◽  
Moderating Effect ◽  
Accounting Conservatism ◽  
Managerial Ownership ◽  
Industrial Firms ◽  
Ex Post ◽  
Ex Post Facto

This study adopts a positivist view to the examined moderating effect of managerial ownership, accounting conservatism, and quality of earnings of listed industrial firms in Nigeria from 2009 to 2018. The study employed ex-post facto research design and panel multiple regression for the analysis. The population of the study comprised of 13 listed industrial firms in Nigeria as at 31st December 2018. Accounting conservatism was measured using Beaver and Ryan's (2000) model while the quality of earnings as measured by the modified Jones model. Managerial ownership was measured by the proportion of managerial ownership in the firm. It was discovered that an increase in accounting conservatism of industrial firms will lead to a decrease in quality of earnings, but moderated accounting conservatism has no statistically significant effect on the quality of earnings of industrial firms in Nigeria. The study recommends that shareholders of industrial firms in Nigeria should encourage accounting conservatism because it will reduce earnings quality practice by the management thereby bringing out the true picture of the financial activities of the organization. This will encourage more investment in the firm by potential and existing shareholders. Keywords: Accounting conservatism, Corporate governance, Financial reporting, Managerial ownership, Quality of earnings

scholarly journals Effect of Corporate Governance And Disclosure of Corporate Social Responsibility on The Quality of Financial Statements

InFestasi ◽  
2019 ◽  
Vol 14 (2) ◽  
pp. 146 ◽  
Author(s):  
Winda Pramudita Rusady ◽  
Andrian Budi Prasetyo
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Manufacturing Companies ◽  
Financial Reports ◽  
Financial Report ◽  
Corporate Social Responsibility Disclosure ◽  
Report Quality ◽  
Corporate Social

<p class="Ventura-Abstract">The aim of this study was to analyze the effect of the disclosure of corporate social responsibility on the quality of the financial reports and the disclosure of corporate social responsibility mediation on the financial report quality of corporate governance. The dependent variable, financial report quality, was measured by earnings management (RAM); while, the independent variables, corporate social responsibility disclosure and corporate governance, were measured byCSRindex andCGIindex. Meanwhile, the control variables were the negative value of operating cash flow, profit, debt ratio, market volatility, and operating cycle. The sample was manufacturing companies listed in Indonesia Stock Exchange in the period of 2013-2015. The sampling method was purposive sampling and the technique of analysis was multiple linear regression. The results showed that corporate social responsibility disclosure significantly and negatively affectedRAMand the mediation of corporate social responsibility disclosure on the effect of corporate governance did not affect the quality of the financial reports.</p>

scholarly journals Effect of Auditor’s Independence on Financial Reporting Quality of Nigerian Deposit Money Bank

2021 ◽  
Vol 17 (2) ◽  
pp. 59-65
Author(s):  
Abdul-Ganiyy Agbaje ◽  
Raji Sadiq ◽  
Oke Adesoji ◽  
Shittu Aminat Oyindamola
Keyword(s):  
Financial Reporting ◽  
Firm Size ◽  
Control Variable ◽  
Reporting Quality ◽  
Auditor Independence ◽  
Financial Reporting Quality ◽  
Debt Ratio ◽  
Audit Firm ◽  
Audit Fee

Abstract This study examined the effect of auditor independence on financial reporting quality of deposit money banks in Nigeria with Financial Reporting Quality as the dependent variable; Audit Fee, Audit Firm Size and Audit Meeting as independent variables, Debt Ratio as control variable. The sample period covered six (6) years (2013 to 2018) and data were extracted from the audited annual reports of ten (10) selected deposit money banks. The results of this study revealed that Audit Fee, Audit Meeting and Debt Ratio are positive but have insignificant impact on financial reporting quality; Audit Firm Size is negative and has insignificant impact on financial reporting quality. The study recommends orientation and reorientation of audit committee members to guarantee significant influences on financial reporting quality.

Enriching AIS Courses With SOX Compliance Activities

2010 ◽  
Vol 5 (1) ◽  
pp. 1-24 ◽  
Author(s):  
Joann Segovia ◽  
Carol M. Jessup ◽  
Marsha Weber ◽  
Sheri Erickson
Keyword(s):  
Corporate Governance ◽  
Financial Reporting ◽  
Internal Controls ◽  
Accounting Profession ◽  
Investor Confidence ◽  
Reporting Requirements ◽  
Sarbanes Oxley ◽  
Audit Firms ◽  
Significant Change

A very significant change to the accounting profession occurred in 2002 when the Sarbanes-Oxley Act of 2002 (SOX) was enacted. This legislation had a significant impact on corporations and their audit firms. The objective was to improve corporate governance and its quality of financial reporting to improve investor confidence. This paper provides instructors with a background on SOX and suggests readings and activities that reflect the requirements of SOX as it relates to the AIS environment and the analysis of internal controls. These activities can strengthen students' understandings of how corporations respond to the various reporting requirements of this Act.

Effect Technology Information On Quality Financial Statement With Internal Control As Moderating Variable

2021 ◽  
Vol 2 (1) ◽  
pp. 9-13
Author(s):  
Aris Eddy Sarwono ◽  
Asih Handayani
Keyword(s):  
Information Technology ◽  
Control System ◽  
Financial Reporting ◽  
Internal Control ◽  
Local Governments ◽  
Sampling Technique ◽  
Financial Statement ◽  
Financial Reports ◽  
Internal Control System

The problem with the low quality of financial reports in local governments is the reason this research was conducted. This research was conducted with the aim of analyzing the use of information technology on the quality of financial reports by considering the internal control system (SPI) factor. The location of this research is in the Karisidenan Surakarta area which includes 6 districts and 1 city. The population of this research is all state civil servants (ASN) in local governments who work in accounting. The sampling technique was using purposive sampling method. The results showed that the use of information technology had a positive effect on the quality of financial reporting in local governments, while the internal control system moderated the effect of the use of information technology on the quality of financial reporting in local governments.

scholarly journals Determinants of Capital Structure within the Context of Corporate Governance in Egypt

2018 ◽  
Vol 13 (8) ◽  
pp. 26 ◽  
Author(s):  
Hanaa A. El-Habashy
Keyword(s):  
Corporate Governance ◽  
Capital Structure ◽  
Emerging Economy ◽  
Managerial Ownership ◽  
Listed Firms ◽  
Western Countries ◽  
Specific Factors ◽  
The Impact ◽  
The Capital Structure

This study aims to investigate the characteristics of corporate governance that impact the capital structure decisions in listed firms in Egypt, to test the efficiency of the research results conducted in the developed Western countries in an emerging economy. A sample of 240 observations from the most active non-financial companies collected in the period 2009-2014 was used for hypothesis testing. Multiple regression models (OLS) were used for data analysis. Seven variables are used in measuring the attributes of corporate governance; they are the managerial ownership, institutional shareholding, shares owned by a large block, board size, board composition, separation of CEO/Chair positions and audit type. Four ratios were calculated for measuring the capital structure, they are long-term and short-term debt to assets, total debt to assets and debt to equity. The results suggest that corporate governance attributes have a significant impact on the capital structure decisions of listed Egyptian companies. In addition, firm-specific factors such as profitability, tangibility, growth opportunities, corporate tax, firm size and non-debt tax shields influence the choice of capital structure in Egypt. The results showed the same relationship with what was obtained in developed Western countries. The paper offers some contribution in the literature and helps to understand the impact of corporate governance on Egypt's capital structure as an emerging economy.

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