PRAKTIK INTELLECTUAL CAPITAL DISCLOSURE PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

The objective of this research is to examine the level of intellectual capital disclosure in annual report prepared by listed firms on IDX. This research examines the relationship between intellectual capital disclosure as a dependent variable and firm’s characteristic (size, profitability, leverage, and length of listing on IDX and corporate governance provisions) as independent variables. This research used 80 annual reports 2007 of Indonesian listed firms. Sample was selected using proportional purposive sampling method. The result shows that the average level of intellectual capital disclosure is only 35%. Multiple regression analysis is used to test the hypothesis. Statistical analysis demonstrates that Firm’s Size and Profitability are predictors to the level of intellectual capital disclosure. The implication is that firm’s with high total asset and profitability should be more concern to report intellectual capital information because it’s the one of crucial information that considered by investor, to reduce “information gap” and to increase shareholder value. Keywords: intellectual capital disclosure, firm’s characteristics Tujuan penelitian ini adalah untuk meneliti tingkat intellectual capital disclosure dalam laporan tahunan perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menguji hubungan antara intellectual capital disclosure sebagai variabel dependen dan karakteristik perusahaan (ukuran, profitabilitas, leverage, dan panjang listing pada Bursa Efek Indonesia dan tata kelola perusahaan) sebagai variabel indipenden. Penelitian ini menggunakan 80 laporan tahunan dari perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2007. Sampel penelitian dipilih dengan menggunakan metode proportional purposive sampling. Hasil penelitian menunjukkan bahwa tingkat rata-rata intellectual capital disclosure hanya sebesar 35%. Analisis regresi ganda digunakan untuk menguji hipotesis. Analisis statistik menunjukkan bahwa ukuran perusahaan dan profitabilitas merupakan prediktor bagi tingkat intellectual capital disclosure. Implikasi dari penelitian ini adalah perusahaan dengan total aset dan profitabilitas yang tinggi harus lebih menunjukkan perhatian untuk melaporkan informasi intellectual capital karena hal tersebut merupakan informasi krusial yang dipertimbangkan oleh investor, untuk mengurangi kesenjangan informasi dan untuk meningkatkan nilai pemegang saham.. Keywords: intellectual capital disclosure, karakteristik perusahaa

Regional financial characteristics and public transparency towards frequency of fraud in the local government

It has been noted that Corruption in Indonesia today has become a crucial problem that cannot be underestimated. Some news about the occurrence of corruption in the local government is quite concerned. This study aims to look at the influence of both financial characteristics and regional public transparency towards fraud frequency in local governments at the provincial level. This research was carried out by quantitative descriptive method by looking at local government financial report data and reports from ACCH (Anti Corruption Clearing House). This study used secondary data, namely in the form of Indonesia Provincial Government’s financial statements and the results of the ACCH report in 2017. The results of this study are expected to provide advice and input in regional financial governance in all the province to be able to reduce frequency fraud in local government

MANAGEMENT ACCOUNTABILITY OF PKU MUHAMMADIYAH SUKOHARJO HOSPITAL

The purpose of this study is to explain the accountability of PKU Muhammadiyah Sukoharjo hospital management. The method used is a qualitative method with a phenomenological perspective. Data collection techniques using interviews, observation and documentation. The results of this study indicate that there are five aspects in the management of hospital accountability, namely the first legal and honesty aspects, the second program aspects, the third process aspects, the fourth policy aspects, and the fifth is the financial aspect. The results of the study reveal that there is no transparency / accountability to the community related to the financial statements of PKU Muhammadiyah Sukoharjo Hospital. Hospital financial reports. PKU Muhammadiyah was not published due to the existence of a hospital financial reporting policy mechanism. However, in terms of the program PKU Hospital has improved with many trainings and workshops provided with the aim of providing quality and competent resources

Board of Directors and Remuneration in Indonesian Banking

This research examines the effect of commissioner and remuneration committee characteristics on the remuneration in the banking sector of Indonesia. Using a sample of 18 banks for the fiscal year that ends on December 31 2006 through 2012, this study finds evidence of negative impact of gender and number of meeting on the remuneration. With respect of size as a control variable, this study proves a positive impact on the remuneration

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

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

POLITICAL CONNECTION DAN PENGUNGKAPAN AIR DI INDONESIA

Penelitian ini bertujuan menguji pengaruh political connection terhadap pengungkapan air perusahaan Badan Usaha Milik Negara (BUMN) dan Non-BUMN di Indonesia. Metode yang digunakan yaitu analisis regresi berganda, sampel 198 data annual report di perusahaan sektor Miscellaneous Industry, Basic Industry, Customer Goods Industry, Agriculture dan Mining yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018 dengan teknik purposive sampling. Penelitian ini membuktikan bahwa political connection berpengaruh positif terhadap pengungkapan air perusahaan BUMN sedangkan Non-BUMN tidak berpengaruh. Dewan komisaris lebih banyak terlibat political connection dibandingkan direksi. Hasil penelitian ini dapat memberikan acuan bagi pemerintah dalam penyusunan kebijakan pengungkapan air oleh perusahaan publik di Indonesia. Hal ini terkait dengan rencana penerapan sustainability reporting yang menjadi wajib pada tahun 2020

Pengungkapan Risiko Finansial Dan Tata Kelola Perusahaan: Studi Empiris Perbankan Indonesia

The purpose of this study was to examine the effect of corporate governance to financial risk disclosures ofIndonesian banks. Corporate governance was identified as the board size, the number of board meetings, theproportion of independent commissioners, the proportion of independent audit committee members and numberof audit committee meetings. This study also used leverage and profitability as control variable. The levelof financial risk disclosure was measured based on identified items of a circular enclosure of Bank IndonesiaNo.5/21/DPNP/2003. Under purposive sampling, secondary data of 60 annual reports year 2007-2009 ofbanks in Indonesian Stock Exchange were selected. The average level of financial risk disclosures was at46.50%. It indicated that Indonesian's banks were not fully compliance to regulations since financial riskdisclosures were as mandatory matters. The result of multiple regression showed that corporate governanceaffected the level of financial risk disclosure through the variable board size and the number of board meetings.The important role in implementing tata kelola Perusahaan(company management) was at the board of commissionerswho served as supervisors of activities and performance of banks as well as advisory directors inensuring that companies implemented good corporate governance, including financial risk disclosures (KomiteNasional Kebijakan Governance, 2006)

Indonesian Environmental Reporting Index dan Karakteristik Perusahaan

The purpose of this study is to examine relationship between company characteristics and its environmental disclosures. Company characteristics are identified as size, leverage, profitability, and company’s operation territory. This study also investigates industry type and corporate governance provisions as control variable. Companies’ environmental disclosures are measured by using the Indonesian Environmental Reporting index developed by Suhardjanto, Tower and Brown (2007). Under proportional random sampling method, 80 Indonesian listed companies’ annual reports are selected. From the sample, there is fifty three point seventy five percent (53.75%) disclosed environmental information. Result of statistical analysis shows that profitability and industry type are as significant predictors to environmental disclosure. The implication is that the regulator should encourage companies with high profit should be more concern to report their environmental activities. In addition, manufacture companies have to have more responsibility to inform their environmental activities in annual reports than service or financial companies. Â