PENGARUH KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE (CG) TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT

2012 ◽  
Author(s):  
Gita Maya Safira ◽  
Novia Rahmawati
Keyword(s):  
Corporate Governance ◽  
Quantitative Analysis ◽  
Firm Size ◽  
Audit Committee ◽  
Stock Exchange ◽  
Corporate Sustainability ◽  
Firm Age ◽  
Sustainability Disclosure ◽  
Size Firm ◽  
Sustainability Report

This study aims to determine the influence of company characteristics and disclosure practices of corporate governance to corporate sustainability report on manufacturing in Indonesia Stock Exchange. In this study the sample was 48 companies manufacturing in Indonesia Stock Exchange. Type of data used secondary adala obtained from the Indonesian Capital Market of Directory (ICMD) and the Annual Report. Observation period is used of the year 2006 to 2010. In this study the researchers classifying the research variables menjad two main groups. The first independent variable consisting of leverage, aktitas ratio, firm size, firm age and the audit committee. The second is the dependent variable is the practice of sustainability disclosure report. The method used is a quantitative analysis that is processed by using the method of quantitative analysis. Based on the results of hypothesis testing study found that each used variable is leverage, activity ratio, firm size, firm age and the audit committee had no significant effect on the sustainability report disclosure practices of manufacturing firms in Indonesia Stock Exchange.

scholarly journals Corporate Governance and Financial Ratios Effect on Audit Report Lag

2020 ◽  
Vol 5 (1) ◽  
pp. 15-21
Author(s):  
Friska Firnanti ◽  
Arwina Karmudiandri
Keyword(s):  
Decision Making ◽  
Corporate Governance ◽  
Firm Size ◽  
Audit Committee ◽  
Stock Exchange ◽  
Jel Classification ◽  
Financial Ratios ◽  
Audit Report ◽  
Financial Ratio ◽  
Size Firm

Objective – the timeliness of financial statement submission becomes important in decision making. With the growing importance of timely financial statements for the relevance of decision making, an understanding of the determinants of audit report lag becomes necessary. This research intends to obtain empirical evidence that corporate governance through board and audit committee characteristics, specifically size, meetings, independence and expertise has an influence on audit report lag. Financial ratios through firm size, profitability and leverage are tested to determine their influence on audit report lag. Methodology/Technique – Hypothesis tests with multiple regression are used with non-financial firms listed on the Indonesian Stock Exchange between 2015 to 2017. This research uses purposive sampling with the result of 204 companies sampled and 612 data sets used in the model. Findings – The result of this research show that board size, board meetings, board independence, audit committee size, firm size and profitability all have an influence on audit report lag. Meanwhile, audit committee independence, audit committee expertise, and leverage have no influence on audit report lag. Type of Paper: Empirical Keywords: Board Characteristics; Audit Committee; Financial Ratio; Audit Report Lag. Reference to this paper should be made as follows: Firnanti, F; Karmudiandri, A; 2020. Corporate Governance and Financial Ratios Effect on Audit Report Lag, Acc. Fin. Review 5 (1): 15 – 21. https://doi.org/10.35609/afr.2020.5.1(2) JEL Classification: M40, M41, M49 _______________________________________________________________________________________

scholarly journals PENGARUH TATA KELOLA PERUSAHAAN DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN

2019 ◽  
Vol 2 (4) ◽  
pp. 572-590
Author(s):  
Yulius Kurnia Susanto ◽  
Daves Joshua
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Size ◽  
Audit Committee ◽  
Ownership Concentration ◽  
Firm Age ◽  
Corporate Social ◽  
Independent Audit ◽  
Firm Characteristic

The purpose of this study was to get empirical evidence about the effect of corporate governance and firm characteristic on corporate social responsibility disclosure. The corporate governance include board size, board independent, audit committee, ownership concentration, foreign ownership and public ownership. The firm characteristic include firm size, leverage, firm age, type of industry and profitability. Sample of this study consisted of 690 data from 179 non finance companies listed in Indonesia Stock Exchange from 2011 to 2014 and selected by purposive sampling method. Data were analyzed by multiple regression analysis. The results showed thatboard independent, audit committee, ownership concentration, public ownership, firm size and type of industry have an effect on corporate social responsibility disclosure. While the board size, foreign ownership, leverage, firm age and profitability have no effect on corporate social responsibility disclosure.The better the corporate governance, the control and supervision of management to disclose information about corporate social responsibility is increasing. The bigger the company, the greater the demand for the company to disclose information about corporate social responsibility.

scholarly journals Pengaruh Ukuran Perusahaan Dan Corporate Governance Terhadap Manajemen Laba Di Industri Perbankan Indonesia

2021 ◽  
Vol 9 (1) ◽  
pp. 111-120
Author(s):  
Karina Karina ◽  
Sutarti Sutarti
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Audit Committee ◽  
Banking Sector ◽  
Audit Quality ◽  
Stock Exchange ◽  
Governance Mechanisms ◽  
Audit Firm ◽  
Corporate Governance Mechanisms ◽  
Size Firm

The purpose of this research is to provide empirical evidence of the affect of ownership concetration, firms size, and corporate governance mechanisms on earnings management. Ownership concetration was measure by the biggest stock of individual or organization, firms size was measure by natural logaritma of net assets, and corporate governance mechanisms were measure by three variabels (composition of board of commisioner, audit quality were measure by industry specialize audit firm, and composition of audit committee). Earnings management was measure by discretionary accruals use Modified Jones Method. The population of this research is 41 companies in the banking sector which were listed in Indonesian Stock Exchange (IDX). The research data were collected from banking companies financial statement for the period of 2016 to 2018. Based on purposive sampling method. The reseacrh hypotesis were tested using multiple regression analysis. The results of this research show that firm size, firm of commissioner and proportion of commissioner have significant relationships with earnings management. Next, variables composition of board of commissioner, ownership concetration and specialize audit firm have no significant relationship with earnings management. Keywords: ownership concetration, firms size, corporate governance, earnings management

MEKANISME GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, STRUKTUR KEPEMILIKAN MANAJERIAL DAN LEVERAGE PADA MANAJEMEN LABA PADA EMITEN PERBANKAN DI BURSA EFEK INDONESIA

2015 ◽  
Vol 10 (1) ◽  
pp. 1
Author(s):  
Rowland Pasaribu ◽  
Dionysia Kowanda ◽  
Muhammad Firdaus
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Firm Size ◽  
Audit Committee ◽  
Audit Quality ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Earning Management ◽  
Managerial Ownership ◽  
Good Corporate Governance

ABSTRACT This reseach amied at knowing the influence of audit quality, propotion of independent commissioner, audit committe, firm size, managerial ownership and leverage. It used purposive sampling technique or choosing samples based on certain criteria. The sample of this research was 25 companies of banking industry in indonesia stock exchange period 2008-2012. Descriptive analysis, classical test, as well as multiple linear regression by examining the hypothesis using SPSS 20.0 were used to analyzed the data. The result shows that (1) all independent variables simultaneously hasinfluence on earnings management; (2) however partially audit committee, audit quality, managerial ownership and leverage do not affect significantly to earnings management; (3) only firm size and independent commissioner that affect significantly to earning management. Keywords: Earning Management, Good Corporate Governance, Firm Size, BankingABSTRAK Penelitian ini bertujuan untuk menganalisis dan menguji secara empiris signifikansi parsial dan simultan dari kualitas audit, komisaris independensi audit, komite audit, ukuran perusahaan, struktur kepemilikan, dan leverage terhadap manajemen laba pada emiten perbankan di bursa efek Indonesia periode 2008-2012. Teknik analisis yang digunakan adalah multiregresi. Hasil studi menunjukkan bahwa secara simultan seluruh variabel independen berpengaruh signifikan sedangkan secara parsial hanya ukuran perusahaan dan komisi independensi audit yang berpengaruh signifikan terhadap manajemen laba. Kata Kunci: Manajemen Laba, Mekanisme Tata Kelola, Ukuran Perusahaan, Perbankan,

scholarly journals Pengaruh Financial Distress, Ukuran Perusahaan, dan Corporate Governance pada Audit Delay

2019 ◽  
pp. 2154
Author(s):  
Ni Putu Shinta Oktaviani ◽  
Dodik Ariyanto
Keyword(s):  
Corporate Governance ◽  
Firm Size ◽  
Financial Distress ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Institutional Ownership ◽  
Analysis Technique ◽  
Negative Effect ◽  
Positive Effect

This study aims to determine the effect of financial distress, company size, and corporate governance on audit delay. This research was conducted at mining companies listed on the Indonesia Stock Exchange in 2015-2017. The number of samples taken was 32 companies so that there were 96 observations, with a purposive sampling method. The analysis technique used in this study is multiple linear regression. Based on the results of the analysis found that financial distress and independent board of commissioners have positive effect on audit delay. Firm size, audit committee and institutional ownership have negative effect on audit delay. Keywords: Financial distress, firm size, corporate governance, audit delay

scholarly journals PENENTUAN PENGUNGKAPAN SUSTAINABILITY REPORT DENGAN GRI STANDAR PADA SEKTOR NON KEUANGAN

2021 ◽  
Vol 13 (1) ◽  
pp. 23-35
Author(s):  
Maria Aditya ◽  
Imelda Sinaga
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Global Reporting Initiative ◽  
Purposive Sampling ◽  
Good Corporate Governance ◽  
Negative Effect ◽  
Sustainability Report

The purpose of this study is to look at the effect of good corporate governance (audit committee, board of commissioners) and financial performance (profitability, activity) on disclosure of sustainability reports.  The measurement index used as a reference for the sustainability report in this study is the Global Reporting Initiative (GRI) G4 and GRI Standars.  The population in this study is non-financial sector companies listed on the Indonesia Stock Exchange in 2015-2018.  The sample companies in this study were selected based on a purposive sampling method with several criteria to obtain 12 sample companies.  After the data are collected, data analysis is done using multiple linear regression analysis with the help of the SPSS program.  Based on the results of the analysis, it shows that the profitability variable has a negative effect on the disclosure of sustainability report. While the audit committee variable, board of commissioners, and company activities did not affect the disclosure of sustainability report.   Abstrak: Tujuan dilakukannya penelitian ini adalah untuk melihat pengaruh good corporate governance (komite audit, dewan komisaris)  dan kinerja keuangan (profitabilitas, aktivitas) terhadap pengungkapan sustainability report.Indeks pengukuran yang digunakan sebagai acuan sustainability report pada penelitian ini adalah Global Reporting Initiative (GRI) G4 dan GRI Standars.  Populasi dalam penelitian ini adalah perusahaan sektor non keuangan yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2018.  Perusahaan yang dijadikan sampel dalam penelitian ini dipilih menggunakan metode purposive sampling dengan beberapa kriteria sehingga diperoleh 12 perusahaan sampel.  Analisis data menggunakan regresi linear berganda dengan bantuan program SPSS. Berdasarkan hasil analisis, menunjukkan bahwa variabel profitabilitas berpengaruh negatif terhadap pengungkapan sustainability report.  Sedangkan variabel komite audit, dewan komisaris, dan aktivitas perusahaan tidak berpengaruh terhadap pengungkapan sustainability report.

scholarly journals DO FINANCIAL RATIOS, FIRM CHARACTERISTICS AND CORPORATE GOVERNANCE AFFECT FIRM PERFORMANCE?

2019 ◽  
Vol 20 (1) ◽  
pp. 45-50
Author(s):  
JENNY ◽  
SILVY CHRISTINA
Keyword(s):  
Regression Analysis ◽  
Firm Performance ◽  
Firm Size ◽  
Stock Exchange ◽  
The Other ◽  
Debt Ratio ◽  
Firm Characteristics ◽  
Firm Age ◽  
Board Size ◽  
Size Firm

The purpose of this research is to provide evidence about variables that influence firm performance. These variables are board size, debt ratio, firm size, firm age, return on asset, and independent board. Sample of this research are 67 manufactured companies listed in Indonesia Stock Exchange. The sample selected using purposive method, during the 2013 until 2015. Hypothesis tested by using multiple regression analysis. In this research, firm performance were measured by Tobin’s Q. The result of this research shows that debt ratio, firm size, return on asset and independent board have influence on firm performance. The other variables such as board size and firm age have no influence on firm performance.

scholarly journals Effect of Firm Size Firm Growth Firm Age and Independent Commissioner on Intellectual Capital Disclosure in Banking Companies Listed on the Indonesia Stock Exchange in the period 2014 – 2018

Academia Open ◽  
2021 ◽  
Vol 3 ◽  
Author(s):  
Lailatul Khosi'ah ◽  
Sriyono
Keyword(s):  
Panel Data ◽  
Firm Size ◽  
Intellectual Capital ◽  
Firm Growth ◽  
Stock Exchange ◽  
Financial Statements ◽  
Firm Age ◽  
Panel Data Regression ◽  
Data Regression ◽  
Size Firm

The purpose of the study was to determine and analyze the effect of Firm Size, Firm Growth, Firm Age and Independent Commissioner on Intellectual Capital Disclousure partially and simultaneously to determine a model that can be used to measure Intellectual Capital Disclousure in companies by using panel data regression in Registered Banking companies on the Indonesia Stock Exchange. This study applies quantitative method and the object of this research is done by population and sample randomly (purposive sampling), which are 11 consumer goods companies that were Listed on the Indonesia Stock Exchange in the period 2014 - 2018. The technique of collecting data used annual financial statements from the period 2014 - 2018 and analysis used panel data regression method with common model approach using Eviews 9 program.The results of this study showed that simultaneously and partially variables Firm Size, Firm Growth, Firm Age and Independent Commissioner have a significant effect on Intellectual Capital Disclousure

scholarly journals Accounting Factors, Non-Accounting Factors, and Net Initial Return

2020 ◽  
Vol 3 (1) ◽  
pp. 29
Author(s):  
Dhian Nurul Hidayati ◽  
Dedik Nur Triyanto
Keyword(s):  
Initial Public Offering ◽  
Firm Size ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Substantial Effect ◽  
Firm Age ◽  
Initial Return ◽  
Size Firm ◽  
Underwriter Reputation

The research aims to analyze accounting and non-accounting factors that influence the level of Net Initial Return (NIR). Accounting factors contain Return on Asset (ROA), Debt to Equity Ratio (DER), and Firm Size. Non-accounting factors contain Firm Age, Offering, and Underwriter Reputation. Furthermore, the research has the purpose of finding any simultaneous and partial influence. The research is using a quantitative method. The population is 149 companies that have made any Initial Public Offering (IPO) on the Indonesia Stock Exchange in the 2014-2018 period. The sample-based on purposive sampling results which are 95 companies. Multiple linear regression analysis was applied in this research using EViews 10. Simultaneously, the result indicates that ROA, DER, Firm Size, Firm Age, Offering, Underwriter Reputation have a significant influence on NIR. However, partially, the results showed that only ROA and Underwriter Reputation have a negative and significant effect on NIR. Meanwhile, DER, Firm Size, Firm Age, and Offering do not have a substantial effect on NIR.

scholarly journals Effect of Intellectual Capital, Corporate Sustainability Disclosure, and Corporate Governance To The Value of The Company: Empirical Study on Registered SOE in Indonesia Stock Exchange

2018 ◽  
Vol 10 (2) ◽  
pp. 35
Author(s):  
Ronald Tauviek Andi Kasim ◽  
Djokosantoso Moeljono ◽  
Jangkung Handoyo Mulyo
Keyword(s):  
Corporate Governance ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Corporate Sustainability ◽  
Company Size ◽  
Control Variables ◽  
Corporate Values ◽  
Sustainability Disclosure ◽  
Corporate Social ◽  
Determine Effect

The main purpose of the company’s operation today is to maximize the value of the company. Corporate value is not only influenced by economic performance, but can come from performance derived from social activities. But in reality, it eventually leads to a conflict of interest that occurs within the company, so that necessary to implement mechanisms to reduce the conflict. The purpose of this research to provide evidence to determine effect of intellectual capital, corporate sustainability disclosure, and corporate governance to corporate values with company size and leverage as control variables. This research can provide benefits as knowledge related to how wide the company pursues intellectual capital, corporate social responsibility, and corporate governance in increasing the value of the company. This research samples is focused on state owned enterprises listed in Indonesia Stock Exchange for period 2013 – 2016 with total 48 data used in this research. This research use multiple regression to test the hypothesis. The result of this research is intellectual capital and corporate sustainability disclosure have positively influence towards corporate values. Corporate governance has no influence towards corporate values. For control variables, company size has no influence towards corporate values and leverage has negatively influence towards corporate values.

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