Dewan Komisaris Dan Transparansi: Teori Keagenan Atau Teori Stewardship?

This paper examined the impact of the board of commissioners on voluntary disclosures provided by listed firmsin Indonesia for the period of year 2004 to 2010. The board of commissioners were characterized by boardcomposition, board size, board role and board intensity. Voluntary disclosure was proximate by an aggregateddisclosure score of non-mandatory, non-financial and financial information. The results indicated that boardsize, board intensity (number of board meetings), or board role (number of audit committe members) was significantlyand positively related to the extent of voluntary disclosure as predicted by the agency theory, while boardcomposition (number of insiders) was significantly and negatively related to the extent of voluntary disclosure aspredicted by the stewardship theory. The result showed that independent board members did not conduct theirmonitoring function on management effectively. Alternatively, insiders were involved in operating firm's activities.This phenomena might be because most firms were owned by family that tended to appoint the board andmanagement team based on the family ties. Hence, using the stewardship theory was more appropriate to analyzethe board's composition than that of using the agency theory

The Determinants of Corporate Community Contributions: Some Insights From Indonesian Firms

Penelitian ini menginvestigasi faktor-faktor yang mempengaruhi praktik filantropi (philantrophy/community contributions/giving) di Indonesia, dengan menggunakan dua perspektif teori, stakeholder dan legitimasi teori. 41 Perusahaan publik yang pada periode tahun 2008-2011 digunakan sebagai sampel. Hasil penelitian ini menunjukkan bahwa tipe kepemilikan dan industri mempunyai pengaruh yang signifikan terhadap jumlah rupiah filantropi yang diberikan Perusahaan. Lebih jauh, hasil ini menyatakan bahwa Badan Usaha Milik Negara (BUMN) dan Perusahaan-Perusahaan dalam sektor industri high-profile lebih banyak terlibat dalam aktivitas filantropi (community contributions). Hasil penelitian ini memberikan kontribusi yang signifikan terhadap literatur terkait determinan-determinan aktivitas filantropi (community contributions)

Pengaruh Kecerdasan Emosional, Kecerdasan Intelektual, dan Love Of Money terhadap Persepsi Mahasiswa Mengenai Etika Profesi Akuntan

This objective of this research is to examine the influence of emotional intelligence, intellectual intelligence and love of money toward students' perception of professional accounting ethics. The sample in this study were taken using purposive sampling method of data collection with the criteria of the respondents had taken courses in Management Accounting, Auditing Accounting I and Practicum Accounting. The population of this study is the undergraduate Accounting students in Diponegoro University with a total population of 320 people, with 96 people were chosen as samples. Data analysis was performed with descriptive statistics, classical assumption and hypothesis testing of regression method using SPSS version 21. The empirical results of this study show that both emotional intelligence and intellectual intelligence have significantly positive influence toward students' perception of professional accounting ethics while love of money has a negatively non-significant influence toward students' perception of professional accounting ethics

Analisis Pengaruh Corporate Social Responsibility Disclosure terhadap Enterprise Value dengan Earning Management sebagai Variabel Pemoderasi (Studi Empiris pada Perusahaan Bumn yang Terdaftar pada Bursa Efek Indonesia (Bei) Tahun 2006 - 2011)

This research aimed to empirically examine the effect of corporate social responsibility disclosure to enterprise value and earnings management role as a moderating variable in the relationship between corporate social responsibility disclosure and enterprise value. Mechanism of earnings management using discretionary accruals are measured using the model of De Angelo (1986) and developed by Friendlan (1994). Corporate social responsibility disclosure in corporate social measure using disclosure index (CSDI) based on standard items reporting Global Reporting Initiative (GRI) are disclosed in the company's annual report. Enterprise value measurements using Tobin-Q value is based on the company's stock price.This research used samples on state-owned enterprises listed on the Stock Exchange during the years 2007-2011 by using purposive sampling Method. The data used were obtained from the annual report and sustainability report state-owned company listed on the Stock Exchange. There are 14 companies and 60 observations during the years 2007 to 2011 which fulfilling. The method of analysis used in this research is multiple regression analysis. This method was chosen because all the data is matrix data of variables.This research found significant statistically results from the influence of corporate social responsibility disclosure to the enterprise value. The research found no significant effect of earnings management on the relationship between corporate social responsibility disclosure by enterprise value. This study contributes to the literature providing shows that the amount of enterprise value influenced how many corporate social responsibility disclosures made by the company. However, in this research found that earnings management is carried out by the management cannot be effected to the extent of disclosure made by the company

Pengaruh Tekanan Stakeholder terhadap Transparansi Laporan Keberlanjutan Perusahaan-Perusahaan di Indonesia

This study aims to empirically examine the effect of stakeholder pressure on transparency of Indonesian companies's sustainability report. As a part of CSR communication strategy, each company determines the required level of transparency, which depends on the pressure of specific stakeholders in the industry.The population of this study are firms in Indonesia which published sustainability report within the evaluation period of 2012-2015. Based on purposive sampling method, this study use 91 companies as the samples. The independent variable in this study are environmentally sensitive industry, consumer proximity industry, investor-oriented industry and employee-oriented industry which measured using dummy variables. The dependent variable "transparency" is obtained using Principal Component Analysis based on the four factors namely the frequency of reporting, the application level, the declaration level, and assurance. Test analysis using simple linear regression analysis model.The results indicate that the environmentally sensitive industry and consumers proximity industry do not have a significant effect on the transparency of sustainability reporting. Meanwhile, investor-oriented industry and employee-oriented industry have a significant impact on the transparency of sustainability reporting

Analisis Pengaruh Reputasi Organisasi dan Kinerja Keuangan terhadap Kontribusi Organisasi Nirlaba

This study aims to examine the effect of reputation and financial performance to nonprofit contributions. Reputation as an independent variable measured by the age and the size of the non-profit organization, while financial performance is proxy through fiscal performance, public support, and program efficiency. For the independent variables, this study used total contributions acquired by non-profit organizations.This study tested using OLS regression with balanced panel data. The population of this study is all nonprofit organization in Indonesia in 2010-2014, with a sample of 15 non-profit organizations selected by using purposive random sampling. The criteria used in selecting the sample are a nonprofit organization that has a complete financial statement of 2010-2014 and presenting in Rupiah currency.The empirical results of this study indicate that the size of the organization and program efficiency have a positive influence to nonprofit contributions. By contrast, public support has a negative influence to the nonprofit contributions. While the age of the organization and fiscal performance did not influence the nonprofit contributions

Analisis Pengaruh Ukuran Perusahaan terhadap Kinerja Intellectual Capital dengan Struktur Kepemilikan sebagai Variabel Moderating

This study aims to empirically examine the effect of firm size on the performance of the role of intellectual capital and ownership structure as a moderating variable in the relationship between firm size and performance of intellectual capital. Ownership structure used in this study is the family ownership structure and institutional ownership strukutur measured using the proportion of the number of shares owned by families and institutions . While firm size is measured by using the total number of company assets and intellectual capital performance is measured using VAIC ™ method developed by Pulic (1998 ) .This study used a sample of banking companies listed on the Stock Exchange periode 2007-2011 using purposive sampling method. The data used were obtained from the annual financial statements of banking companies listed on the Stock Exchange. There are 31 companies and 136 observations over the years 2007-2011. The method of analysis used in this study is multiple regression analysis . This method was chosen because all of the data is matrix variable.In the statistical results of the study found that company size does not significantly affect the performance of intellectual capital . However, in this study also found that both the family ownership structure and institutional ownership significantly moderate the relationship between firm size on the performance of intellectual capital