scholarly journals Board Diversity, Ukuran Perusahaan Dan Intellectual Capital Disclosure Bank Umum Syariah

2019 ◽  
Vol 5 (2) ◽  
pp. 139-157
Author(s):  
Ilhamdi Ilhamdi ◽  
Neng Evi Silvia Arianti
Keyword(s):  
Content Analysis ◽  
Data Analysis ◽  
Panel Data ◽  
Firm Size ◽  
Intellectual Capital ◽  
Panel Data Analysis ◽  
Secondary Data ◽  
Islamic Banks ◽  
Women Directors ◽  
Board Diversity

This study aims to analyze the factors that affect the disclosure of intellectual capital, namely board diversity and firm size. The samples used were secondary data from Annual Report of Islamic Banks that registered in the BI during the observation period 2011-2015. Sampels were taken with a purposive sampling method, and who meet the criteria for sample selection. Content analysis was employed in this study to determine the Intelectual Capital Disclosure (ICD). The study used panel data analysis to investigate the influence of board diversity and firm size on ICD. Content analysis show that the ICD indeks of Islamic banks has increased over period of study. Panel data analysis indicate that board diversity and firm size simultaneously affect the ICD indeks. Partially, firm size has positive significant effect to ICD. Board diversity namely women directors show negative significant effect to ICD. However, board diversity namely independent directors is not influence to ICD

Board diversity and corporate social responsibility in Jordan

2016 ◽  
Vol 14 (2) ◽  
pp. 279-298 ◽  
Author(s):  
Abdul Hadi Ibrahim ◽  
Mustafa Mohd Hanefah
Keyword(s):  
Corporate Social Responsibility ◽  
Data Analysis ◽  
Panel Data ◽  
Social Responsibility ◽  
Panel Data Analysis ◽  
Arab Countries ◽  
Board Diversity ◽  
Content Type ◽  
Csr Disclosure ◽  
Corporate Social

Purpose This study aims to investigate the impact of board diversity characteristics, namely, independence, gender, age and nationality of directors on the level of corporate social responsibility (CSR) disclosures. Design/methodology/approach Content analysis was used to determine CSR disclosure. This study used panel data analysis to investigate the influence of board diversity characteristics on CSR disclosures. Findings Panel data analysis show that the level of CSR disclosure has increased over the period of study. Results also reveal a positive and significant association between the level of CSR disclosure and board diversity variables. Research limitations/implications This study examined only companies listed on Amman Stock Exchange. Therefore, the generalisation of the results might be limited to the listed companies only. Practical implications Findings are relevant to policymakers, professional organisations and practitioners in Jordan and in other Arab countries. Social implications The role of women in the boardroom is important to ensure more CSR activities by the listed companies. Jordan being a Muslim country should take the initiative to introduce laws to increase the number of women to the board. Originality/value This study offers significant contributions to existing CSR literature in Jordan and in other Arab countries by introducing female directors. Findings are important to policymakers. They should implement quotas for women in the boardroom, and adopting such a policy will increase the participation of women in the decision-making process of the companies and reduce gender bias.

scholarly journals Impact of Digitalization on the Farmers in India: Evidence using Panel Data Analysis

2021 ◽  
Vol 6 (1) ◽  
pp. 5-12
Author(s):  
Rahul Singh Gautam ◽  
◽  
Venkata Mrudula Bhimavarapu ◽  
Dr. Shailesh Rastogi ◽  
◽  
...  
Keyword(s):  
Data Analysis ◽  
Panel Data ◽  
Panel Data Analysis ◽  
Secondary Data ◽  
Development Model ◽  
Agriculture Sector ◽  
Economic Progress ◽  
New Development ◽  
The Impact ◽  
Financial Technology

The composition of digitalization and financial technology has brought about a new development model for the agriculture sector. What is the impact of digitization on India’s farmers? To answer this issue, this article examines the effects of digitalization on farmers in India using secondary data from 2018 to 2020, based on the idea of digitalization. It analyses the transmission of digitalization among Indian farmers using panel data analysis. The conclusions are as follows: Farmers' income can be significantly increased by digitalization, and farmers' digitization has resulted in agriculture sector development and contributed to economic progress.

scholarly journals Corporate Governance Codes and Intellectual Capital: Evaluating the Performance Impacts among Government-Linked Companies in Malaysia and Singapore – A Panel Data Analysis

2021 ◽  
Vol 124 ◽  
pp. 08004
Author(s):  
Yen Wen Chang ◽  
Ng Ching Yat David ◽  
Suet Cheng Low ◽  
Peck Ling Tee
Keyword(s):  
Corporate Governance ◽  
Data Analysis ◽  
Panel Data ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Panel Data Analysis ◽  
Policy Makers ◽  
Corporate Governance Codes ◽  
The Government ◽  
The Impact

The objective of this study was to examine and compare the effects of corporate governance (CG) and intellectual capital (IC) between Malaysia Government-Linked Companies’ (M-GLCs) and Singapore Government-Linked Companies’ (S-GLCs) firm performance (FP). Panel data analysis was employed to analyse the impact of CG’s variables and IC’s variables on FP. FP was measured by Return on Total Assets (ROA), Tobin’s Q and Earnings Per Share (EPS). Data was gathered from the website of Bursa Malaysia and the Stock Exchange of Singapore from 2005 to 2018. The sample size of this research was 60 GLCs which comprised of 34 M-GLCs and 26 S-GLCs. There were a total 840 firm year observations. Results indicated that CGs of S-GLCs have greater impact on FP when compared to M-GLCs while the findings of the IC of M-GLCs have greater impact on FP compared to S-GLCs. This research was helpful in offering further insights of CG practices and IC efficiency to the Government, Board of Directors, policy makers, shareholders and stakeholders.

scholarly journals Contribution of Governance to Ensure the Stability of Islamic Banks: A Panel Data Analysis

2018 ◽  
Vol 8 (3) ◽  
pp. 140 ◽  
Author(s):  
Bakkeri Amine
Keyword(s):  
Data Analysis ◽  
Panel Data ◽  
Financial Institutions ◽  
North Africa ◽  
Audit Committee ◽  
Best Practice ◽  
Panel Data Analysis ◽  
Islamic Banks ◽  
Islamic Financial Institutions ◽  
The Stability

The succession of crises imposed the need to establish the «Governance best practice ». This article tries to illustrate empirically the contribution of the mechanisms of the governance to ensure the stability of Islamic Financial Institutions. Using Zscore as a stability and solidity of IFI, our study focus on one sample of 30 Islamic banks taking place in 16 countries in North Africa and the Middle East shows that the size and the independence of the Board, the competence of the audit committee and the remuneration constitute the mechanisms helping to insure the stability of Islamic Financial Institutions. The duality seems to affect negatively the stability of the Islamic banks.

Female Director and Agency Cost: Does board gender diversity at Indian corporate board reduce agency conflict?

2021 ◽  
Vol 9 (3) ◽  
Author(s):  
Shubhanker Yadav ◽  
Miklesh Prasad Yadav
Keyword(s):  
Data Analysis ◽  
Panel Data ◽  
Stock Exchange ◽  
Panel Data Analysis ◽  
Agency Cost ◽  
Fixed Effect ◽  
Principal Agent ◽  
Women Directors ◽  
Effect Model ◽  
Female Director

We examined the presence of women directors in top-level management and their effect on principal-principal conflict (PP) and principal-agent conflict (PA) on the firms listed on Indian stock exchange using a panel model approach. For analysis purpose, this study covers the sample of 75 companies belonging to various industries and listed in Bombay Stock Exchange Index, has been studied over thirteen financial years, i.e. from year 2006 to year 2019. This study uses panel data analysis, i.e. fixed effect model and random effect model. The proportion and presence (dichotomous) of women directors on top level management board is taken as the independent variable. Principal-principal conflict measured by assets utilization ratio (AUR), and principal-agent conflict is been measured by dividend payout ratio (DPR), are taken as dependent variable in this study. The prime results of this study using panel data analysis, i.e. fixed effect (FE) and random effects (RE) estimation models point towards no significant impact of the female director (proportion and presence) on the firm’s agency cost (PP and PA). 

scholarly journals Impact of rainfall on the coconut productivity in Kozhikode and Malappuram Districts of Kerala

2018 ◽  
Vol 6 (2) ◽  
pp. 183-187
Author(s):  
M. C. Abhinav ◽  
T. Paul Lazarus ◽  
V. Priyanga ◽  
A.V. Kshama
Keyword(s):  
Data Analysis ◽  
Panel Data ◽  
Negative Impact ◽  
Panel Data Analysis ◽  
Secondary Data ◽  
Growth Trend ◽  
Time Period ◽  
Weather And Climate ◽  
Increasing Trend ◽  
Significant Negative Impact

Rainfall has enormous impact on weather and climate. An investigation on impact of rainfall on coconut productivity was taken place in Kozhikode and Malappuram districts of Kerala, to identify the variation in coconut production on an account of secondary data based on rainfall collected for a time period from 1991 to 2015 (25 years). Panel data analysis revealed that rainfall during 3rd (July-September) and 4th (October-December) quarters was found to have significant negative impact on coconut production. Amount of rainfall observed during 1st (Januvary-March) and 2nd(April-June) quarters has positive non-significant impact on coconut production. The growth trend of rainfall showed an increasing trend in Kozhikode district whereas Malappuram district had a decreasing trend over the years.

scholarly journals Pengaruh Intellectual Capital Terhadap Return On Asset Pada Bank Umum Syariah di Indonesia Periode Q1.2013 - Q4.2014

2017 ◽  
Vol 4 (1) ◽  
pp. 1
Author(s):  
Umi Muhanik ◽  
Dina Fitrisia Septiarini
Keyword(s):  
Panel Data ◽  
Intellectual Capital ◽  
Panel Data Analysis ◽  
Secondary Data ◽  
Sampling Technique ◽  
Significance Test ◽  
Return On Assets ◽  
Financial Report ◽  
Panel Data Regression ◽  
Data Regression

ROA) sharia banks Q1.2013 - Q4.2014 period. The method used is quantitative method with jenuh sampling technique. This study uses 11 Islamic banks and the technique used is the panel data regression. The process of calculating this study using Eviews 8.0 program. Independent variables used Intellectual Capital is VACA, VAHU, STVA and dependent variables use Return on Assets (ROA). The data used is secondary data with the collected data quarterly financial report for the period Q1.2013 – Q4.2014.Hypothesis testing is done using simultaneous significance test (F test) and partial significance test (t test). Panel data analysis conducted showed that simultaneous VACA, VAHU, STVA significant effect on ROA while partial VACA no significant effect on ROA, VAHU significant effect on ROA, STVA no significant effect on ROA.

scholarly journals Determinants of Capital Structure: A Case for the Pakistani Cement Industry

2006 ◽  
Vol 11 (1) ◽  
pp. 63-80 ◽  
Author(s):  
Syed Tahir Hijazi ◽  
Yasir Bin Tariq
Keyword(s):  
Data Analysis ◽  
Panel Data ◽  
Capital Structure ◽  
Firm Size ◽  
Stock Exchange ◽  
Panel Data Analysis ◽  
Cement Industry ◽  
Combined Analysis ◽  
Listed Firms ◽  
Independent Variables

This paper attempts to determine the capital structure of listed firms in the cement industry of Pakistan. The study finds that a specific industry’s capital structure exhibits unique attributes which are usually not apparent in the combined analysis of many sectors as done by Shah & Hijazi (2005). The study took 16 of 22 firms in the cement sector, listed at the Karachi Stock Exchange for the period 1997-2001 and analyzed the data by using pooled regression in a panel data analysis. Following the model developed by Rajan & Zingle (1995) it has chosen four independent variables i.e. firm size (measured by natural log of sales), tangibility of assets, profitability and growth and further analyzed the effects on leverage. The results, except for firm size, were found to be highly significant.

Sign in / Sign up

Export Citation Format

Share Document