scholarly journals Corporate Philanthropy Disclosure of State-Owned Enterprises in Indonesia

2020 ◽  
Vol 4 (2) ◽  
pp. 214
Author(s):  
Agung Nur Probohudono ◽  
Raja Adzrin Raja Ahmad ◽  
Indra Kristianto Pambudi ◽  
Nur Chayati
Keyword(s):  
Corporate Philanthropy ◽  
Control Variable ◽  
Annual Reports ◽  
Managerial Ownership ◽  
Company Size ◽  
Socially Responsible ◽  
Public Company ◽  
Study Results ◽  
Strategic Issue ◽  
Positive Effect

Corporate philanthropy is becoming big in businesses and a major strategic issue for firms as they actively aim to be socially responsible organizations. This study aims to measure the extent of corporate philanthropy disclosure (CPD) and the impacts of foreign ownership, managerial ownership, the proportion of independent directors, and company size on CPD in annual reports of state-owned enterprises (SOEs) in Indonesia. The level of CPD in this study was measured using an index adapted from earlier research and regulation. Annual reports of 153 SOEs for 2010–2012 were examined to measure the extent of CPD and investigate its potential determinant factors. Study results indicate that company size has a significant positive effect on CPD and managerial ownership has a moderate effect. In addition, the results also show that the control variable, public company (Perum), has a significant effect on CPD in SOEs in Indonesia. The average CPD rate is only 63.00%, which indicates that CPD has been commonly disclosed in annual reports. The findings regarding corporate philanthropy in annual reports should be a concern to regulatory authorities and standard-setters in Indonesia. 

scholarly journals THE INFLUENCE OF CORPORATE GOVERNANCE, COMPANY SIZE, AND LEVERAGE TOWARD EARNING MANAGEMENT

2019 ◽  
Vol 6 (1) ◽  
pp. 19
Author(s):  
Mayasari Mayasari ◽  
Ayu Yuliandini ◽  
Intan Indah Permatasari
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Firm Size ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Earning Management ◽  
Managerial Ownership ◽  
Company Size ◽  
Negative Effect ◽  
Positive Effect

<p><em>The purpose of this study is to examine the influence of GCG variables, firm size, and leverage on earnings management. The sample used is 35 public listed property and real estatecompanies in the Indonesia Stock Exchange (IDX) from 2015 until 2017. The sampling technique uses purposive sampling. This study uses multiple regression. The results of the analysis showed that managerial ownership does not have a negative effect on earnings management but oppositely, it has a positive effect on earnings management, while company size does not have any effect on earning management.</em><em> </em></p>

scholarly journals YAN vOL.8 ED 2

2019 ◽  
Author(s):  
Yan Irianis
Keyword(s):  
Intellectual Capital ◽  
Ownership Structure ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Annual Reports ◽  
Managerial Ownership ◽  
Company Size ◽  
Company Performance ◽  
Manufacturing Companies

The purpose of the research is to analyze the effect of Intellectual Capital, Company Size, and Ownership Structure, namely managerial ownership and institusional ownership toward company performance. This research used samples from manufacturing companies that listed on Indonesia Stock Exchange (IDX) during 2012-2015. Based on purposive sampling technique, it got 17 companies as research samples, so as long as 4 years observation there were 68 annual reports were analyzed. Type of data used is secondary data obtained from www.idx.co.id. The analyctical method used is multiple regression analysis.The results of this research showed than Intellectual Capital doesn’t have significant effect to company performance, company size has significant effect to company performance, managerial ownership has significant effect to company performance, and institutional ownership doesn’t have significant effect to company performance.

scholarly journals Analysis of Corporate Governance, Leverage and Company Size on the Integrity of Financial Statements

2019 ◽  
Vol 17 (1) ◽  
pp. 18
Author(s):  
Aina Zahra Parinduri ◽  
Risma Koeshartanti Pratiwi ◽  
Oktavina Ika Purwaningtyas
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Institutional Ownership ◽  
Financial Statements ◽  
Multiple Linear Regression Analysis ◽  
Managerial Ownership ◽  
Company Size ◽  
Positive Effect

<p>The purpose of this study is to find empirical evidence of the effect of good corporate governance (Independent Board of Commissioners, Audit Committee, managerial ownership, institutional ownership), Leverage and Company Size on the integrity of financial statements. The sample used in the study was 33 companies listed in the LQ45 category on the Indonesia Stock Exchange (IDX) for the 2015-2017 period. This study uses the method of multiple linear regression analysis. The analytical tool used for hypothesis testing is SPSS 25. The results of this study indicate that the independent board of commissioners has a positive effect on the integrity of financial statements, institutional ownership has a positive effect on the integrity of financial statements. However, the audit committee, managerial ownership, leverage and company size have no influence on the integrity of financial statements.</p>

scholarly journals PENGARUH STRUKTUR KEPEMILIKAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR

2016 ◽  
Vol 12 (2) ◽  
pp. 167
Author(s):  
Evy Sumartha
Keyword(s):  
Regression Analysis ◽  
Ownership Structure ◽  
Dividend Policy ◽  
Control Variable ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Company Size ◽  
Dividend Payout ◽  
Negative Effect ◽  
The Relationship

Abstrak: Pengaruh Struktur Kepemilikan Terhadap Kebijakan Dividen pada Perusahaan Manufaktur. Struktur kepemilikan sebagai variabel independen dalam penelitian ini diproksikan dengan kepemilikan institusional dan kepemilikan manajerial. Penelitian ini juga untuk mendapatkan bukti mengenai fungsi moderasi dari konsentrasi kepemilikan dalam hubungan antara struktur kepemilikan dan kebijakan dividen. Variabel dependen adalah kebijakan dividen yang diukur dengan Dividend Payout Ratio (DPR). Sampel yang diperoleh sebanyak 97 perusahaan selama tahun pengamatan. Pengujian hipotesis dilakukan dengan Moderating Regression Analysis dan analisis regresi data panel. Hasilnya menunjukkan bahwa konsentrasi kepemilikan berfungsi sebagai variabel moderating pada hubungan antara struktur kepemilikan dan kebijakan dividen. Untuk kepemilikan institusional pada perusahaan yang tidak mempunyai kepemilikan manajerial berpengaruh negatif terhadap Dividend Payout Ratio, sedangkan kepemilikan institusional pada perusahaan yang mempunyai kepemilikan manajerial berpengaruh positif. Kepemilikan manajerial berpengaruh positif terhadap Dividend Payout Ratio. Variabel kontrol profitabilitas dan ukuran perusahaan berpengaruh pula terhadap kebijakan dividen perusahaan. Kata Kunci: konsentrasi kepemilikan, kepemilikan institusional, kepemilikan manajerial, ROA, ukuran perusahaan, dividend payout ratio Abstract: Pengaruh Struktur Kepemilikan Terhadap Kebijakan Dividen pada Perusahaan Manufaktur Ownership structure; as independent variables in this research; is represented by institutional ownership and managerial ownership. This research also aimed to obtain evidence of moderation function of the concentration of ownership in the relationship between ownership structure and dividend policy. The dependent variable is dividend policy which is measured by Dividend Payout Ratio (DPR). There are 97 sample companies. Hypothesis testing is done by Moderating Regression Analysis (MRA) and panel regression analysis. The results of this research show that the concentration of ownership serves as a moderating variable on the relationship between ownership structure and dividend policy. Institutional ownership in companies that do not have a managerial ownership has a negative effect on Dividend Payout Ratio; while institutional ownership in companies that have a managerial ownership has a positive effect on Dividend Payout Ratio. Profitability and company size as a control variable has effect on dividend policy. Keywords: the concentration of ownership, institutional ownership, managerial ownership, ROA, company size, dividend payout ratio

scholarly journals Pengaruh Corporate Governance, Kinerja Lingkungan, dan Ukuran Perusahaan Terhadap Pengungkapan CSR

2021 ◽  
Vol 5 (2) ◽  
pp. 327
Author(s):  
Adinda Purnama Syane ◽  
Jaeni Jaeni
Keyword(s):  
Corporate Governance ◽  
Environmental Performance ◽  
Annual Report ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Company Size ◽  
Manufacturing Companies ◽  
Positive Effect

This study aims to analyze the effect of institutional ownership, managerial ownership, environmental performance, and firm size on CSRD. CSRD measurement based on GRI-G4 is seen from the company's annual report. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange 2017-2019, which are 492 companies. The research sample was taken using a purposive sampling technique, with observations for 3 years. So, the number of samples studied were 73 companies. Hypothesis testing in this study using multiple regression analysis. The results showed that corporate governance, namely institutional ownership and managerial ownership, had no effect on CSRD. While the environment has a positive effect on CSRD and company size has no effect on CSRD companies. 

scholarly journals PENGARUH AUDIT TENURE, UKURAN AUDITOR, SPESIALISASI AUDIT DAN AUDIT CAPACITY STRESS TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang listed di BEI tahun 2010-2015)

2017 ◽  
Vol 1 (1) ◽  
Author(s):  
Deddy Kurniawansyah
Keyword(s):  
Management Practices ◽  
Control Variable ◽  
Secondary Data ◽  
Analysis Data ◽  
Earning Management ◽  
Annual Reports ◽  
Negative Effect ◽  
Manufacture Industry ◽  
Study Population ◽  
Positive Effect

The purpose for this research is to test audit tenure, auditor  size, audit specialization industry, and audit capacity stress to earning management manufacture industry listed in the BEI in 2010-2015. In this research, we use leverage, firms size, and ROA as Control variable.  This study population was manufacture industry listed in the BEI in 2010-2015. This population use criteria population by 703 annual reports manufacture industy. The sampling used in this study a sensus method. Source of data is secondary data, obtained from annual reports of manufacture industry in BEI. This study used multiple regretion analysis to analysis data with the help of the program Partial Last Square (PLS). The results obtained in this study is audit tenure, and audit capacity stress has a positive effect on earning management manufacture industry. Auditor size, and audit specialization industry has a negative effect on earning management manufacture industry. For control variable, the results obtained is leverage, firms size, and ROA has a positive effect on earning management manufacture industry. The results provide more informed basis for investors to be more selective in investing their funds. To reduce earnings management practices in companies should principals switched auditors periodically or less than 3 years, and using scale big four auditors, and has specialized audit industry. Keyword : audit tenure, auditor size, audit specialization industry, audit capacity stress, earnins management

scholarly journals Are Board Size And Ownership Structure Beneficial In Emerging Markets’ Firms? Evidence From Jordan

2016 ◽  
Vol 20 (3) ◽  
pp. 87-94 ◽  
Author(s):  
Tariq Tawfeeq Yousif Alabdullah
Keyword(s):  
Firm Performance ◽  
Emerging Markets ◽  
Firm Size ◽  
Control Variable ◽  
Annual Reports ◽  
Managerial Ownership ◽  
Service Firms ◽  
Board Size ◽  
Cross Sectional ◽  
Accounting Data

The present study aims to investigate the effect of board size and managerial ownership on firm performance in Jordan, based on agency. The current study examined cross sectional data to test all hypotheses through using statistical software, SPSS 20, to analyze data on a sample of 60 firms (service firms) in Jordan as one of emerging markets in Asia. Multiple regression analysis instruments were used to test the hypothesis regarding the effect of board size and managerial ownership on firm performance with the effect of firm size as a control variable. The data used in the current study is obtained from the annual reports issued by Amman Stock Exchange (ASE) for the year 2014. Accounting data is used in the current study for the purpose of measuring the performances represented by ROA and ROE. I find that measures of board size statistically affect ROA and ROE. Board size affects ROA and ROE positively while firm size has no effect on firm performance. Unfortunately, managerial ownership does not affect both ROA and ROE. The current study presents practical evidence to the policy makers, academic and all beneficiary parties in emerging markets, specifically Jordan.

scholarly journals PENGARUH KARAKTERISTIK PERUSAHAAN DAN GOOD CORPORATE GOVERNANCE TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

2019 ◽  
Vol 3 (2) ◽  
pp. 119-128
Author(s):  
HAPIDZ ALWI
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Annual Reports ◽  
Managerial Ownership ◽  
Company Size ◽  
Good Corporate Governance ◽  
Corporate Social

ABSTRACT The purpose of this study is to examine the effect of profitability, firm size, and leverage proxied into corporate characteristics, managerial ownership and institutional ownership proxied into good corporate governance towards corporate social responsibility disclosure. The dependent variable is disclosure of corporate social responsibility. Independent variables are profitability, company size, leverage, managerial ownership and institutional ownership. This study uses secondary data from annual reports and sustainability reports on Listed Companies in KOMPAS 100 on the Indonesia Stock Exchange in 2014-2017. Samples are 100 companies. This study uses a purposive sampling method and multiple linear regression as an analysis method. Before the regression test, it was tested using the classic assumption test. The results of this study indicate that company size and institutions do not have a significant effect on CSR disclosure while profitability, leverage, and managerial ownership 

scholarly journals ANALISIS PENGARUH KEPEMILIKAN PUBLIK, UKURAN DEWAN KOMISARIS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN MANAJEMEN RISIKO

2019 ◽  
Vol 2 (1) ◽  
pp. 1
Author(s):  
Muhammad Lukman Hakim
Keyword(s):  
Stock Exchange ◽  
Enterprise Risk Management ◽  
Annual Reports ◽  
Company Size ◽  
Significant Positive Effect ◽  
Public Ownership ◽  
Board Size ◽  
Enterprise Risk ◽  
Positive Effect ◽  
Collection Methods

This study aims to determine the effect of public ownership, board size, leverage, and firm size on Enterprise Risk Management (ERM) in companies incorporated in the LQ45 index on the Indonesia Stock Exchange in 2015 - 2017. Data collection methods in this study use data sources secondary in the form of annual reports of companies incorporated in the LQ45 index. This research uses purposive sampling with a number of samples as many as 32 companies. Based on the results of testing, public ownership, board size, leverage, and company size simultaneously have a significant effect on ERM. Partially it can be concluded that the size of the board of commissioners and leverage has a significant positive effect on ERM. Whereas public ownership and company size do not have a significant effect on ERM.

scholarly journals The Effect of Risk Management, Firm Age, and Firm Size on the Performance of Banking Companies Registered in Indonesia Stock Exchange Moderated By Corporate Governance and Budget as Control Variable

2020 ◽  
Vol 2 (4) ◽  
pp. 274-290
Author(s):  
Mochamad Muslih ◽  
Serina Oktavia Marbun
Keyword(s):  
Risk Management ◽  
Firm Size ◽  
Quantitative Methods ◽  
Stock Exchange ◽  
Control Variable ◽  
Secondary Data ◽  
Annual Reports ◽  
Company Size ◽  
Company Performance ◽  
Data Source

The purpose of this study was to study the effect of risk management, company age, and company size on the performance of banking companies listed on the Indonesia Stock Exchange with governance as moderating and budget as control variables. This study uses quantitative methods with multiple regression analysis methods. The population of this study is banking companies listed on the Indonesia Stock Exchange for the period 2013 - 2018. The sample size is 28 (twenty eight) banking companies listed on the Indonesian Effek Exchange for the observation period of 6 (six) years. The data source is secondary data in the form of annual reports of banking companies listed on the Indonesia Effek Exchange. The results showed that risk management with a prob of 0.0003 (<0.05) and company size with a prob of 0.0002 (<0.05) had a significant positive effect on company performance. While the age of the company with a probability of 0.4967 (> 0.05) has no significant effect on company performance. Governance does not moderate the effect of risk management on company performance with a probability of 0.8623 (> 0.05), does not moderate the influence of company age on company performance with a probability of 0.3949 (> 0.05), and does not moderate the effect of firm size on company performance with probability of 0.0668 (> 0.05).

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