STRUKTUR TATA KELOLA PERUSAHAAN DAN LUAS PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN (Studi empiris pada perusahaan industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia tahun 2010 dan 2011)

This study examines the effects of corporate governance structures to the size of corporate social responsibility disclosure in a firm’s annual reports. This size of corporate social responsibility disclosure includes environment, energy, employee’s health and safety, employee’s other needs, products, community involvement, and others. Previous research review show that there is no consistency and give many variety results. This study attempts to examine it with 7 independent variables (4 research variables and 3 control variables). These variables are independent commissioner, audit committee, public ownership, foreign ownership, profitability, leverage, and firm’s size. Sample that used in this study was extracted with using purposive sampling method. The population is 57 basic and chemical industry firms that listed in Indonesian Stock Exchange (IDX). Research periods are 2010 and 2011. After reduces with several criteria, 37 firms are determined as firms samples and 68 annual reports as research samples. The analysis technique in this study uses a multiple regression analysis with help from a program named SPSS. The result indicates that no research variables show any significant effects because the structures of corporate governance in Indonesia aren’t implemented effectively. Leverage and firm’s size as control variables have significant effects to the size of corporate social responsibility disclosure in a firm’s annual report

Implementasi Good Corporate Governance dan Peran Dewan Pengawas Syariah di Bank Syariah

Seiring perkembangan bank syariah sebagaimana tampak pada beragamnya produk dan jasa yang diberikan, maka penerapan tata kelola Perusahaan yang baik di lembaga keuangan ini pun semakin penting. Penerapan tata kelola Perusahaan yang baik pada bank syariah hendaknya mengacu pada lima prinsip yaitu transparansi, akuntabilitas, tanggung jawab, dan kewajaran. Untuk menerapkan prinsip-prinsip tersebut, bank harus menyesuaikan dengan prinsip Islam dalam operasional perbankan. Oleh karena itu, peranan Dewan Pengawas Syariah (DPS) dalam penerapan tata kelola Perusahaan yang baik pada bank syariah menjadi sangat penting untuk mengawasi dan menjamin bahwa operasional bank telah sesuai dengan prinsip Islam. Peranan DPS dalam penerapan tata kelola Perusahaan yang baik pada bank syariah meliputi mengontrol, menilai, dan mensupervisi aktivitas pada lembaga keuangan syariah untuk menjamin kesesuaian dengan prinsip dan aturan syariah. DPS juga harus mendiseminasikan dan mengedukasi masyarakat melalui media yang ada di masyarakat seperti khutbah maupun majlis ta'lim

Analisis Pengungkapan Good Corporate Governance (GCG) pada Perusahaan Indeks Pefindo25 (SME Index) Tahun 2011-2013

Saat ini Good Corporate Governance (GCG) menjadi sebuah kesadaran para pelaku usaha untuk memperbaiki pengelolaan bisnis dengan penerapannya secara konsisten dan komprehensif agar meningkatkan kepercayaan investor untuk menanamkan modalnya karena keyakinan terhadap kemampuan perusahaan dalam menghasilkan nilai tambah (value added) di masa yang akan datang. Penelitian ini bertujuan untuk mengetahui sejauh mana penerapan prinsip Good Corporate Governance pada Indeks Pefindo25. Karena kesesuaian pengungkapan penerapan Good Corporate Governance harus berpedoman pada peraturan KNKG yang memuat Pedoman Umum Good Corporate Governance Indonesia tahun 2006.  Hasil penelitian menunjukkan bahwa secara umum penerapan prinsip-prinsip Good Corporate Governance yang meliputi transparansi, akuntabilitas, responsibilitas, independensi dan kewajaran pada perusahaan Indeks Pefindo25 tahun 2011 - 2013 dilaksanakan dengan cukup baik meskipun perusahaan yang telah konsisten selama 3 (tiga) tahun tersebut keluar dari indeks pada tahun 2013. Hal tersebut dikarenakan adanya penurunan kinerja yang dialami perusahaan pada tahun tersebut

PENGARUH MEKANISME INTERNAL TATA KELOLA PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia 2011-2013)

This study aims to obtain empirical evidence about the influence of internal mechanism of corporate governance which consists of proportion of board of commissioner independent, board of commissioner, managerial ownership. This research is a replication with modification of the research Abed (2012) that examined the influence of good corporate governance to earnings management which is proxied by discretionary accruals The population of this research was all companies listed in Indonesia Stock Exchange (ISX) 2011-2013. Sample of this research was all of manufacturing company which listed at Indonesia Stock Exchange (ISX) 2011-2013. The total samples were 43 companies and 129 observations of financial statements. Data Analysis was performed with hypothesis testing used multiple regression analysis. Statistic program in this study used SPSS 21. The result of this research showed that proportion of board of commissioner independent and managerial ownership has negative impact and significant to earnings management. While board of commissioner, and also two variables control which are used in this research, firm size and leverage do not have signifficant effect to earnings management. This research showed that practice of corporate governance was still minimize to control the practice of earnings management

Pengaruh Good Corporate Governance Terhadap Kinerja Perusahaan

Company's performance can be seen in several indicators such as Earning Per Share. This indicators can be used as a guideline for investor to assess the company's performance. However, not all of the information that stated in financial statement was stated properly. In the company that their corporate governance is not running well, could make gap between information that stated in financial statement and fact that happen in company. Corporate governance mechanism is expected to minimize the agency problem, so the company's performance can be increase. The purpose of this study is to analyze the effect of corporate governance mechanism on company's performance.The population in this study are all non financial companies listed on the Stock Exchange in 2012. The sampling method used in this study was purposive sampling method.The total number of samples in this study were 89 research samples. This study used multiple linear regression as analysis instrument. Before doing the regression test, it's examined by using classical assumption test. The results of this study indicate that the independence of the audit committee , the independence of the board of commissioners , managerial ownership , the number of commissioners meeting , and the number of audit committee meetings do not affect the performance of the company . From this study, only board size is significant positive effect on firm performance

PENGARUH CORPORATE GOVERNANCE DAN KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY

This study aims to examine the effect of corporate governance and firm characteristics on the extent of corporate social responsibility (CSR) disclosure in Indonesia. These corporate governance and firm characteristics are board size, frequency of board meetings, average age of the board members, presence of women on the board, board composition, commitment to CSR, firm size, leverage, and profitability. The population in this study consists of all manufacturing companies listed in Indonesia Stock Exchange in 2014. The sampling method is purposive sampling with certain criteria: a company that has published the annual report 2014 and the company must have a complete data regarding the implementation of corporate governance. Total samples of this study are 98 data. After going through the stage of data processing, there are 5 outlier data that should be excluded from samples of observation, so the final samples are 93 data. The analytical technique is conducted by multiple regression method. The result shows that the variable firm size, profitability, board size, and frequency of board meetings have positively significant effect on corporate social responsibility disclosure. The variable board composition has negatively significant effect on corporate social responsibility disclosure. Variable leverage, average age of the board members, presence of women on the board, and commitment to CSR have no significant effect on corporate social responsibility disclosure

Penerapan Prinsip-prinsip Good Corporate Governance Pada PT. Pratama Pionir Sentosa

Penerapan Good Corporate Governance Pada PT. Pratama Pionir Sentosa Good Corporate Governance mempunyai peran penting dalam menjaga eksistensi Perusahaan. Agar Perusahaan dikatakan Perusahaan yang mampu berkompetensi pada level Tbk. atau go public tentu harus menerapkan Good Corporate Governance . Good Corporate Governance memiliki 5 indikator yaitu Transparansi, Akuntanbilitas, Responsibilitas, Independensi, Kesetaraan dan Kewajaran, dimana membantu Perusahaan mendapatkan eksistensinya berkompetisi di kancah dunia