scholarly journals THE EFFECT OF INTERNAL AND EXTERNAL FACTORS TO AUDIT DELAY AND TIMELINESS (Empirical Study From Real Estate, and Property Company In Indonesia)

2017 ◽  
Vol 2 (1) ◽  
Author(s):  
Rizal Mawardi
Keyword(s):  
Corporate Governance ◽  
Real Estate ◽  
Empirical Study ◽  
External Factors ◽  
Good Corporate Governance ◽  
Internal And External Factors

Implementasi Good Corporate Governance (GCG) yang menekankan pentingnya transparansi dan akuntabilitas publik dalam pelaksanaan audit sehingga dalam proses audit membutuhkan jangka waktu yang cukup lama agar menghasilkan kualitas opini yang baik. Informasi keuangan lebih banyak memiliki nilai bagi pengguna laporan keuangan bila disajikan tepat waktu. Terdapat beberapa faktor yang menyebabkan meningkatnya waktu pengauditan (Audit Delay) yang menyebabkan penundaan kelayakan pelaporan keuangan (Timeliness). Peneliti melihat adanya faktor internal dan eksternal perusahaan yang mempengaruhi lamanya waktu pengauditan dan ketepatan waktu pelaporan keuangan. Populasi dan Sampel penelitian ini yaitu pada perusahaan yang menerbitkan Laporan Keuangan di Bursa Efek Indonesia (BEI) tahun 2012-2014. Tekhnik Analsis yang digunakan adalah menggunakan uji statistika Regresi Berganda. Hasil penelitian menunjukan bahwa faktor Internal saja yang mempengaruhi secara signifikan Audit Delay yaitu Profitabilitas, Solvabilitas dan Ukuran Perusahaan, sedangkan untuk variabel Timeliness, faktor yang mempengaruhi secara signifikan yaitu Tingkat Profitabilitas, Solvablitas dan Ukuran Kantor Akuntan Publik. Penelitian ini diharapkan mampu memberikan penambahan pandangan untuk literatur Penundaan Audit dan Ketepatan Pelaporan Keuangan.Keyword :        Faktor Internal, Faktor Eksternal, Audit Delay, Timeliness

CEO behavior and sustainability performance: the moderating role of corporate governance

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Amel Kouaib ◽  
Asma Bouzouitina ◽  
Anis Jarboui
Keyword(s):  
Corporate Governance ◽  
Real Estate ◽  
Corporate Sustainability ◽  
Least Square ◽  
Content Type ◽  
Sustainability Performance ◽  
Corporate Sustainability Performance ◽  
Good Corporate Governance ◽  
Governance Practices ◽  
The Impact

PurposeThis paper explores how the tension between a firm's CEO overconfidence feature and externally observable hubris attribute may determine the level of corporate sustainability performance. This work also contemplates the impact of the moderator “corporate governance practices.”Design/methodology/approachThis study uses a sample of 658 firm-year-observations using a sample of European real estate firms indexed on Stoxx Europe 600 Index from 2006 to 2019. To test the developed hypotheses, feasible generalized least square (FGLS) regression is applied.FindingsFindings suggest that a good corporate governance score strengthens the positive effect of the psychological bias (CEO overconfidence) on corporate sustainability performance while it fails to attenuate the negative effect of the cognitive bias (CEO hubris).Research limitations/implicationsThe research provides an overview of the impact of CEO personality traits on the corporate sustainability performance level in the European real estate sup-sector. As corporate governance can have a major impact to control these traits, the authors recommend European real estate companies to improve their corporate governance practices.Originality/valueThis study contributes to the existent literature this gap with two empirical novelties: (1) providing a novel insight into sustainability involvement using a sample of European real estate sup-sector and (2) investigating the moderating effect on the link between CEO psychological and cognitive biases and sustainability performance. This study provides empirical evidence that entrenchment problems arising from CEO hubris would not be mitigated by a good corporate governance practice.

Towards a Framework for Web 2.0 Community Success

2013 ◽  
pp. 85-98
Author(s):  
Joshua Chang ◽  
Clifford Lewis
Keyword(s):  
Content Analysis ◽  
Grounded Theory ◽  
Empirical Study ◽  
Web 2.0 ◽  
Online Communities ◽  
External Factors ◽  
Dual Approach ◽  
Video Sharing ◽  
Internal And External Factors

Although ample research has been conducted on the topic of community, there is still much research to be done on online communities. More specifically, there is a paucity of research on the topic of building successful Web 2.0 communities like YouTube—the top ranked Web 2.0 video sharing website. In this paper, a framework for Web 2.0 community success is proposed based on a theoretical review and an empirical study of YouTube using a dual approach consisting of content analysis and grounded theory interviews. The findings identify specific internal and external factors that are important for the success of YouTube as a Web 2.0 community. A framework of Web 2.0 community success is also proposed, which is useful in the planning and administration of Web 2.0 Communities.

scholarly journals E-Planning and E-Budgeting Implementation: A Qualitative Study in Lampung Province

2019 ◽  
Vol 2 (2) ◽  
pp. 105-122
Author(s):  
Rindu Rika Gamayuni ◽  
Elia Agusta
Keyword(s):  
Qualitative Research ◽  
Corporate Governance ◽  
Local Government ◽  
Qualitative Study ◽  
Empirical Study ◽  
Human Resources ◽  
Analysis Tool ◽  
Government Officials ◽  
Whole Process ◽  
Good Corporate Governance

This is a qualitative research aimed to observe the implementation of e-planning and e-budgeting in Lampung Province through an empirical study that investigates readiness of using technology in governmental activity. This study based on interview collected from a total of 12 local government officials that located in Bandar Lampung, Metro, Pringsewu, Pesawaran, and Lampung Selatan using Nvivo 12 as analysis tool. The findings show Lampung Province is ready to implement e-planning and e-budgeting, e-planning and e-budgeting in Lampung Province have been implemented for more than 10 years, improvement in education, human resources, and fund are necessary, then good corporate governance principles and society participation performs better during the implementation. This research is limited to six locations in Lampung Province only, the timeline of the observation does not significantly cover the whole process of e-planning and e-budgeting, and solely focus on e-planning and e-budgeting, does not observe the whole types of e-government just like e-procurement, e-audit, e-catalog, e-payment, e-controlling, and e-health.

scholarly journals PERAN PROFITABILITAS DAN GOOD CORPORATE GOVERNANCE DALAM MEMEDIASI PENGARUH STRUKTUR MODAL DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (STUDI EMPRIS PERUSAHAAN PROPERTY DAN REAL ESTATE DI BURSA EFEK INDONESIA TAHUN 2013-2016)

2018 ◽  
Vol 13 (2) ◽  
pp. 210-235
Author(s):  
Ahmad Sahri Romadon ◽  
Heru Sulistiyo ◽  
Sam’ani Sam’ani
Keyword(s):  
Corporate Governance ◽  
Real Estate ◽  
Capital Structure ◽  
Firm Value ◽  
Stock Exchange ◽  
Significant Positive Effect ◽  
Company Value ◽  
Good Corporate Governance ◽  
Negative Effect ◽  
Positive Effect

This research is about the value of property and real estate companies in Indonesia Stock Exchange 2013 to 2016. The purpose is to analyze Profitability and Good Corporate Governance in mediating the influence of Capital Structure and Corporate Growth on company value. Methods of data analysis using multiple regression and test to test the hypothesis sobel. Population in this research is property and real estate company listed in Indonesia Stock Exchange 2013 until 2016. Samples in this research selected through purposive sampling, so that obtained by sample as many as 80 companies. The result shows that capital structure has a significant negative effect on profitability, company growth has a significant positive effect on profitability. Capital structure has a significant positive effect on Good Corporate Governance, Corporate Growth has negative effect is not significant to Good Corporate Governance. Capital structure has a significant positive effect on firm value, company growth has negative effect not significant to firm value. Profitability has a significant positive effect on corporate value and Good Corporate Governance negatively influence not significant to company value. Profitability mediates negatively the influence of capital structure on firm value and positively positive significant growth of the firm against firm value. Good Corporate Governance does not mediate the influence of capital structure and firm growth on firm value

Sign in / Sign up

Export Citation Format

Share Document