scholarly journals Quality of Financial Reporting towards the Improvement Corporate Governance Mechanism

2018 ◽  
Vol 8 (11) ◽  
Author(s):  
Norfadzilah Rashid ◽  
Wan Norhayate Wan Daud ◽  
Fakhrul Anwar Zainol ◽  
Fauzilah Salleh ◽  
Ahmad Shukri Yazid ◽  
...  
Keyword(s):  
Corporate Governance ◽  
Financial Reporting ◽  
Governance Mechanism ◽  
Corporate Governance Mechanism

scholarly journals Pengaruh Mekanisme Corporate Governance Terhadap Ketepatan Waktu Pelaporan Keuangan (Studi Empiris Pada Perusahaan Perbankan Milik Pemerintah Pusat)

2018 ◽  
Vol 19 (1) ◽  
pp. 1
Author(s):  
Muhammad Rivandi ◽  
Maria Magdalena Gea
Keyword(s):  
Corporate Governance ◽  
Financial Reporting ◽  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Central Banking ◽  
Managerial Ownership ◽  
Governance Mechanism ◽  
Multiple Regression Models ◽  
Corporate Governance Mechanism

This study aims to examine the effect of corporate governance mechanism on the timeliness of financial reporting. The sample of this study are four central banking companies listed in Indonesia Stock Exchange (IDX) selected based on purposive sampling method. The method of data analysis used in this study is multiple regression models. Based on the hypotheses testing result, that the managerial ownership and audit committee have a positive and significant effect on the timeliness of financial reporting, while independent commissioner has no effect on the timeliness of financial reporting

scholarly journals Transparency and disclosure as an internal corporate governance mechanism and corporate performance: Egypt’s case

2017 ◽  
Vol 14 (4) ◽  
pp. 182-195 ◽  
Author(s):  
Dina Hassouna ◽  
Hassan Ouda ◽  
Khaled Hussainey
Keyword(s):  
Corporate Governance ◽  
Corporate Performance ◽  
Objective Measure ◽  
Value Added ◽  
Governance Mechanism ◽  
Corporate Governance Mechanism ◽  
Transparency And Disclosure ◽  
The Impact ◽  
Disclosure Practice

Our paper aims to examine the impact of an “objective” measure for the quality of transparency and disclosure practice that is extracted from the Egyptian corporate governance guidelines on the performance of a selected sample of 85 Egyptian listed companies. We use mixed methods (i.e. content analysis, regression analysis, questionnaires and interviews) to test the relationship between the transparency and disclosure index and corporate performance for the period 2006-2010. We found no significant relationship between transparency and disclosure practice and corporate performance. Our results suggest that governance mechanisms such as transparency and disclosure practices are considered to be just ink on paper without any actual value added adopting corporate governance in Egypt.

scholarly journals Good corporate governance mechanism in measuring quality of financial statements and transfer investor levels

2019 ◽  
Author(s):  
Syafrida Hani
Keyword(s):  
Corporate Governance ◽  
Financial Statements ◽  
Accounting Conservatism ◽  
Financial Statement ◽  
Governance Mechanism ◽  
Investor Confidence ◽  
Simultaneous Test ◽  
Good Corporate Governance ◽  
Corporate Governance Mechanism

This study aims to develop a theory of determining the quality of financial statement reports that can increase investor confidence in financial information presented by management. This research would like to find the role of good corporate governance in improving the quality of financial statements as measured by accounting conservatism and earnings management, then it will be seen how the quality ability of financial statement can influence investor confidence level. The result of the research did not find the influence of corporate governance mechanism on the quality of financial statements. However, the simultaneous test results found that corporate governance mechanisms and the quality of financial statements affect the level of investor confidence. Profit management as an indicator of the quality of financial statements negatively affects the level of investor confidence. But accounting conservatism declared no effect on the level of investor confidence. The results of the test with path analysis found that the variables that have a direct influence of the mechanism of good corporate governance is the ownership of the institution, while other variables have no influence either directly or indirectly.

scholarly journals PENGARUH MEKANISME CORPORATE GOVERNANCE DAN KEPEMILIKAN KELUARGA TERHADAP INTERNET FINANCIAL REPORTING

2016 ◽  
Vol 3 (1) ◽  
pp. 73
Author(s):  
Monica Dameuli ◽  
Idrianita Anis
Keyword(s):  
Corporate Governance ◽  
Positive Affect ◽  
Financial Reporting ◽  
Audit Committee ◽  
Stock Exchange ◽  
Manufacturing Firms ◽  
Family Ownership ◽  
Company Size ◽  
Governance Mechanism ◽  
Corporate Governance Mechanism

<span class="fontstyle0">The purpose of this study is to examine the effect of corporate governance mechanism and family ownership on internet financial reporting </span><span class="fontstyle2">(IFR) </span><span class="fontstyle0">of manufacturing firms listed in Indonesia Stock Exchange in the year 2012. Corporate governance mechanism in this study is measured by the effectiveness of board of commissioners and the effectiveness of audit committee. The result shows that the<br />effectiveness of board of commissioner, the effectiveness of audit committee, and family ownership do not significantly affect IFR.<br />Further examination is done by dividing the effectiveness of board of<br />commissioners and the effectiveness of audit committee into several categories of mechanism, which are independence, activities, size and skill &amp; competence. However, there are still no evidence that board of commissioners’ independency, board of commissioners activities, size of board of commissioners, board of commissioners’ skill and competency, audit committee activity, size of audit committee, and audit committee’s skill and competency as well as family ownership affect IFR. This study also uses control variables such as profitability, liquidity, leverage,<br />and company size. The result shows that profitability and company size significantly positive affect IFR.</span>

scholarly journals Do Financial Reporting Quality and Corporate Governance Have Simultaneous Effect? Evidence from Indonesian Manufacturing Companies

2018 ◽  
Vol 9 (2) ◽  
pp. 168 ◽  
Author(s):  
Dianwicaksih Arieftiara ◽  
Sidharta Utama
Keyword(s):  
Corporate Governance ◽  
Financial Reporting ◽  
Stock Exchange ◽  
Reporting Quality ◽  
Financial Reporting Quality ◽  
Governance Mechanism ◽  
Manufacturing Companies ◽  
Board Size ◽  
Simultaneous Effect ◽  
Corporate Governance Mechanism

Financial reporting reflects transparency of the firm and if it could not explain the changes in shareholders’ value in a timely manner; shareholders need additional monitoring mechanism. This study aims to investigate the effect of financial statements’ quality on corporate governance mechanism and to examine the simultaneous effect between both. This study uses earnings timelines as a proxy of financial reporting’s quality; proportion of independent board and board size as proxies of corporate governance mechanism. Using Two Stage Linear Regression (TSLS) and samples consist of manufacturing companies listed on Indonesian Stock Exchange (IDX) in 2015, this study finds that earnings timelines have significant influence on board size; earnings timelines and proportion of independent board have the simultaneous effect; however, it fails to document the simultaneous effect of earnings timelines and ownership concentration. This study is the first that investigates the simultaneous effects of financial reporting quality and corporate governance.

scholarly journals PENGARUH KONVERGENSI IFRS, MEKANISME GOOD CORPORATE GOVERNANCE DAN REPUTASI KANTOR AKUNTAN PUBLIK TERHADAP PENYAMPAIAN LAPORAN KEUANGAN TAHUNAN PADA PERUSAHAAN PUBLIK PERAIH CGPI AWARDS PERIODE 2011-2012

2017 ◽  
Vol 8 (1) ◽  
Author(s):  
Kurniawati Kurniawati
Keyword(s):  
Corporate Governance ◽  
Financial Reporting ◽  
Lead Time ◽  
Audit Committee ◽  
Governance Mechanism ◽  
Font Size ◽  
Public Accounting ◽  
Accounting Firm ◽  
Good Corporate Governance ◽  
Corporate Governance Mechanism

<p><span style="font-size: medium;"><span style="font-family: Times New Roman;"><em>This research aimed to examine the effect of IFRS Convergence, Good Corporate Governance mechanism and</em><em> the reputation of </em><em>public account</em><em>ing </em><em>firm to </em><em>submission of financial statements (measured by Financial Reporting Lead Time - FRTL). Board of commissioner size</em><em> and audit committee used as a proxy from good corporate governance mechanism, as well as</em><em> IFRS Convergence and </em><em>the reputation of public accounting firm are used as independent variables in this research. The sample used in this research were company listed at Indonesia Stock Exchange that obtained scores in the ranking as Indonesia Most Trusted Companies 2011-2012 by Corporate Governance Perception Index (CGPI). Samples are collected by purposive sampling and resulted in 20 firms as the final sample. The statistic method used was multiplied analysis linear regression, with hypotheses testing of statistic t tests</em><em> (α = 5%).The results of this research showed that the </em><em>board of commissioner size and the reputation of public accounting firm has a significant influence to the </em><em>financial reporting lead time, while </em><em>IFRS Convergence and audit committee has no significant influence to the </em><em>financial reporting lead time.</em></span></span></p><p><em><span style="font-family: Times New Roman; font-size: medium;"> </span></em></p><strong><em>Keyword:</em></strong><em> International Financial Reporting Standards (IFRS) Convergence, Financial Reporting Lead Time, Board of commissioner size, reputation of public accounting firm, audit committee.</em>

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