29 research outputs found

    Dewan Komisaris Dan Intellectual Capital Disclosure Pada Perbankan Di Indonesia

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    The purpose of this study is to examine the relationship between board of commissioner and intellectual capitaldisclosure in Indonesia Banking Industry.The purpose of this study was to examine the relationship betweenthe board of commissioner and intellectual capital disclosure in Indonesia Banking Industry. The intellectualcapital disclosure measurement in this study used the index developed by Sveiby (1997).The data were collectedfrom 31 banks listed in Indonesia Stock Exchange period 2008-2012. The disclosure of intellectualcapital measurement in this study used the index developed by Sveiby (1997). The Data were collected from 31banks listed in Indonesia Stock Exchange period 2008-2012. This study finds that size, independent commissioner,and meeting frequency have positive relationship with intellectual capital disclosure. This study foundthat the size, independent commissioner, and meeting frequency had a positive relationship with intellectualcapital disclosure. The finding of this research can be as a reference and portrait that board of commissioneralready aware the importance of ICD. The finding of this research could be as a reference and portrait thatboard of commissioner was already aware of the importance of ICD

    LEGAL DIVERSIFICATION AS A STRATEGY TO REDUCE INVESTMENT RATIOS

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    Everyone who invests will want to get optimal profits with a growing capital value, whether using long-term investments or short-term investment products. Therefore, a strategy is needed in making investments. One of them is by investment diversification. Investment diversification is a widely accepted strategy for reducing investment risk. In analysing the portfolio, continuous analysis is needed in order to obtain relevant information, so that the target of portfolio formation through diversification provides optimal results. At the time when the traditional portfolio was recognised, the simple diversification of investments was the commonly used strategy, however, due to its inability to recognise the correlation between returns on different investments, simple diversification was replaced with efficient diversification. This study is aimed at conducting a comparative analysis between the simple and efficient diversification of investments, and to determine the combination of expected return and LQ-45 stock risk in order to select investments in Indonesia Stock Exchange through the establishment of an optimum portfolio

    DEWAN KOMISARIS DAN INTELLECTUAL CAPITAL DISCLOSURE PADA PERBANKAN DI INDONESIA

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    The purpose of this study is to examine the relationship between board of commissioner and intellectual capitaldisclosure in Indonesia Banking Industry.The purpose of this study was to examine the relationship betweenthe board of commissioner and intellectual capital disclosure in Indonesia Banking Industry. The intellectualcapital disclosure measurement in this study used the index developed by Sveiby (1997).The data were collectedfrom 31 banks listed in Indonesia Stock Exchange period 2008-2012. The disclosure of intellectualcapital measurement in this study used the index developed by Sveiby (1997). The Data were collected from 31banks listed in Indonesia Stock Exchange period 2008-2012. This study finds that size, independent commissioner,and meeting frequency have positive relationship with intellectual capital disclosure. This study foundthat the size, independent commissioner, and meeting frequency had a positive relationship with intellectualcapital disclosure. The finding of this research can be as a reference and portrait that board of commissioneralready aware the importance of ICD. The finding of this research could be as a reference and portrait thatboard of commissioner was already aware of the importance of ICD

    The Characteristics of Audit Committee and Intellectual Capital Disclosure in Indonesia Banking Industry

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    The purpose of this study is to investigate the practice of Intellectual Capital Disclosure in Indonesian Banking Industries. In doing so, the study investigate the influence of Audit committee characteristics of banking (size of audit committee, proportion of audit committee independence, frequency meeting of audit committee, background of education of audit committee, women on audit committee, and auditor expertise of audit committee) to Intellectual Capital Disclosure. The level of Intellectual Capital Disclosure is measured with the indexes identified by Sveiby (1997).Sample consists of the annual report of 15 banks listing in BEI for the year 2008-2011. The the sample is selected by purposive sampling method. This research is conducted by examination of regression, multiple regression, and t test.The result that overall Intellectual Capital Disclosure are positively associated with audit committee characteristic such as women on audit committee and frequency meeting of audit committee. We find no significant relationship between Intellectual Capital Disclosure and the size of audit committee, the proportion of audit committee independence, background of education of audit committee and auditor expertise of audit committee

    DINAMIKA AUDITOR TERHADAP KUALITAS AUDIT

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    This study conducts a literature review on audit quality over the past few decades from various parts of the world. The main objective of this review is to evaluate the research contributions made in understanding audit quality issues and identify gaps in the literature that require further research. The reviewed studies in this research are grouped into seven different categories to provide a comprehensive framework of understanding. Through this review, existing knowledge on audit quality in the literature will be summarized, and research gaps will be identified. This provides a strong foundation for further research that can deepen our understanding of the factors influencing audit quality and their related consequences

    Struktur Kepemilikan Dan Kebijakan Hutang : Pendekatan Teori Agency

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    Debt policy is a policy taken by the management to obtain external sources of funding for the company's operations. The ownership structure in this study is proxied by managerial ownership and institutional ownership. This study aims to determine the effect of managerial ownership and institutional ownership on debt policy. This research was conducted on property and real estate companies listed on the Indonesia Stock Exchange in 2017-2021. The number of samples used is 79 companies with purposive sampling technique. The analysis technique used is multiple linear regression. The results showed that Managerial Ownership did not have a significant effect on debt policy, while institutional ownership had a significant positive effect on debt policy

    KUALITAS AUDIT PERUSAHAAN PASCA COVID-19

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    Penelitian ini bertujuan untuk menganalisis kualitas audit perusahaan pasca Covid-19 dengan menggunakan studi literatur. Peneliti menggunakan pendekatan kualitatif dengan mengumpulkan data dari berbagai sumber seperti jurnal, buku, dan publikasi lainnya terkait dengan kualitas audit perusahaan pasca Covid-19. Penelitian ini fokus pada dampak pandemi Covid-19 terhadap kualitas audit perusahaan, termasuk dalam hal biaya audit, penilaian going concern, dan prosedur audit. Hasil analisis menunjukkan bahwa pandemi Covid-19 memberikan dampak yang signifikan pada kualitas audit perusahaan. Salah satu dampaknya adalah penurunan biaya audit karena adanya penyesuaian prosedur audit yang dilakukan secara daring. Selain itu, penilaian going concern juga menjadi lebih kompleks karena adanya ketidakpastian ekonomi yang disebabkan oleh pandemi Covid-19. Penelitian ini menyimpulkan bahwa pandemi Covid-19 berdampak pada kualitas audit perusahaan, dan perusahaan perlu melakukan penyesuaian dalam proses audit mereka. Oleh karena itu, auditor perlu mempertimbangkan risiko yang terkait dengan pandemi Covid-19 dalam melakukan proses audit dan menggunakan teknologi yang relevan untuk mendukung proses audit. Selain itu, perusahaan perlu mengikuti standar audit yang relevan untuk memastikan kualitas audit yang optimal

    Dinamika Keagenan Organisasi Nirlaba

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    Organisasi nirlaba suatu organisasi yang bersasaran pokok untuk mendukung suatu isu atau perihal di dalam menarik perhatian publik untuk suatu tujuan yang tidak komersial, tanpa ada perhatian terhadap hal-hal yang bersifat mencari laba (moneter). Organisasi nirlaba meliputi rumah ibadah, sekolah negeri, derma publik, rumah dan klinik publik, organisasi politis, bantuan masyarakat dalam hal perundang-undangan, organisasi jasa sukarelawan, serikat buruh, asosiasi profesional, institut riset, museum, dan beberapa para petugas pemerintah. Organisasi yang cakap memanfaatkan kesempatan untuk dapat mengelola dengan baik, mengelola niat, emosi dan empati donatur sehingga mendapatkan peluang nilai tambah berupa kepercayaan dari masyarakat.    A non-profit organization is an organization whose main objective is to support a commercial issue to attract public attention a goal that does not pay attention to things that are for-profit (monetary). Not-for-profit organizations include houses of worship, public schools, public charities, public homes and clinics, politicians, legal aid organizations, volunteer service organizations, trade unions, professional associations, research institutes, museums, and some government officials. A capable organization takes advantage of the opportunity to be able to manage well, and manage the intentions, emotions, and empathy of donors so that they get added value opportunities in the form of trust from the community

    Pengaruh Corporate Governance terhadap Environmental Disclosure dengan Environmental Performance sebagai Variabel Moderating

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    The purpose of this study is to examine the effect that caused the application corporate governance  (Measured by the corporate governance index of the IICG) in the exercises oversight of the conduct of the environmental disclosure (Measured by IER Index of Suhardjanto), and to determine whether environmental performance the company (Measured with PROPER) as a moderating variable can be moderate influence of application corporate governance to environmental disclosure of company PROPER participants and listed in Indonesia Stock Exchange during 2010-2013 period. The method used to collect data is the purposive sampling method. Sampling criteria in this study is the Company that participate in Program Performance Rating (PROPER) 2010-2013, which listing in Indonesia Stock Exchange (IDX). The sample consists of 27 Companies selected from the population as much data as 28 the company. The results showed that: 1) corporate governance significant positive effect on environmental disclosure, and 2) environmental performance may moderate the influence of corporate governance to environmental disclosure

    Pengaruh Struktur Kepemilikan Dan Karaktresistik Perusahaan Terhadap Tax Avoidance

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    Many companies can carry out many strategies in carrying out tax planning. One of the tax planning strategies is tax avoidance, namely how to reduce taxes legally. Tax avoidance practices usually take advantage of weaknesses in tax law and do not violate tax law. Besides doing tax evasion by using tax law loopholes (loopholes). This tax avoidance strategy (tax avoidance) is a method that is permitted by law but the strategy implemented by this company still receives state revenue, Related to this tax avoidance in Indonesia in 2005 there were 750 foreign investment companies that suspected of committing tax evasion by reporting losses in 5 consecutive years and not paying taxes. The objectives of the research were to examine and analyze the influence of stock ownership majority, leverage, capital intensity, and profitability toward tax avoidance. In this research, tax avoidance produced by Current Effective Tax Ratio (CETR). The population and sample of this research is the mining companies that listing in the Indonesian Stock Exchange (BEI) at the period 2010-2014. The sample of this research was 8 mining companies with 40 data observation. The method used in this research was multiple linear regression models. In this research, the data was processed by using IBM software Statistical Package for Social Science (SPSS) version 22. The results of this research indicated that leverage and profitability did not give significant effect toward tax avoidance. Meanwhile, majority stock ownership and capital intensity was gave negative effect toward tax avoidance
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