Menggali Nilai, Makna, Dan Manfaat Perkembangan Sejarah Pemikiran Akuntansi Syariah Di Indonesia

Sejak munculnya bank syariah di Indonesia, perkembangan ilmu yang terkait dengan pemikiran syariah, termasuk akuntansi syariah (Islam), sangat maju. Namun demikian, proses sejarah perkembangan pemikiran akuntansi syariah belum terdokumentasikan secara ilmiah dengan baik. Demikian pula sejarah mengenai siapa pencetus ide akuntansi syariah di Indonesia belum dikenal. Padahal, proses perkembangan sejarah akuntansi, mulai dari konvensional ke syariah, adalah hasil perjuangan kaum intelektual muslim. Oleh karenanya, mengingat, mengenal dan menghormati pelaku sejarah adalah sangat penting. Penelitian ini bertujuan untuk mengungkap pencetus utama ide dan sejarah perkembangan akuntansi syariah di Indonesia. Proses penelitiannya menggunakan penelitian kualitatif dengan pendekatan kombinasi antara historis dan budaya. Dengan melakukan wawancara mendalam dan intesif dokumentasi, penelitian ini berupaya mengupas detil sejarah, kejadian, proses, dan perkembangan akuntansi syariah. Kemudian data yang ada ditriangulasi dan dinterpretasikan. Kesimpulannya, penelitian ini berhasil mengungkap pelaku awal sejarah akuntansi syariah, di antaranya adalah Achmad Baraba

Corporate Governance and Disclosure Level in Mining Companies: Evidence from Regulation Changes in Indonesia

This study aims to know the influence of company disclosure after the regulation of Minister of Energy and Mineral Resources Number 7 Year 2012 and Regulation of Minister of Finance Number 75/PMK.011/2012 in Indonesian mining companies. The data used in this study come from mining companies listed on the BEI 2010–2014 with a total of 184 mining companies. The analysis technique used is the method of multiple linear regression analysis with the help of software STATA 14.0. Our first prediction is that firms with better governance mechanism will have higher level of disclosure. Regression results indicate that after the government regulations on mining companies, corporate governance practices and ownership structures have no effect on the level disclosure of mining companies in Indonesia.     Keywords: disclosure, corporate governance, ownership structur

Board Gender Diversity and Corporate Innovation: Evidence From Indonesian Family Firms

The study examines the relationship between board gender diversity and corporate innovation. A Quantitative method with OLS analysis technique, using an 868 samples data observation of Indonesia public companies listed from 2010-2019. This study found that board gender diversity has increased corporate innovation. Furthermore, using a family firm as a moderating variable, this study suggests that a family firm has weakened the positive relationship between board gender diversity and corporate innovation. Therefore, this study implies that board gender diversity is important to increase corporate innovation. In addition, this study provides that the gender diversity of CEOs in high family ownership companies can decrease corporate innovation. There are several research limitations. First, innovation, measured by R&D investment, does not particularly determine corporate innovation, as it can be measured in several other forms of intangible assets such as patents, trademarks, copyright, and franchises. Second, gender diversity association with corporate innovation was measured merely by the number of women and did not do further investigate the other factors such as their business ties, social ties, and educational background. Third, the sample only consists of companies listed on the Indonesia Stock Exchange, leaving out the other companies that did not go public.&nbsp

Military-experienced directors, CEO busyness and financial statement footnotes readability: evidence from Indonesia

Purpose: This study examines the relationship between the characteristics of militarily experienced directors and financial statement footnote readability. The second research question considers whether CEO busyness impacts the relationship between military-experienced directors and financial statement footnotes readability. Design/methodology/approach: We use nonfinancial listed firms on the Indonesian Stock Exchange from 2010 to 2018, which amounted to 1,002 firm-year observations. We test the hypotheses and use fixed effects and Heckman's two-stage regression. Findings: This study documents a negative relationship between military directors and financial statement footnote readability. We extend this relationship by factoring board busyness into the equation. We find that the presence of military-connected and busy CEOs negatively impacts the readability of financial statement footnotes. The results remain robust after additional analyses. Research limitations/implications: Future research should consider a more robust measure of military-experienced directors. A broader context of directors' busyness should be considered, such as including multiple directorships. Originality/value: We revisit the literature on military-experienced directors by considering political connections as one of the proxies for military connections in Indonesia. The findings largely support the convergence of the political connections literature in which rent-seeking activities are prevalent and prevent sound financial reporting

Audit committee characteristics, board diversity, and fraudulent financial reporting in Malaysia

We investigate the relationship between audit committee characteristics, board diversity, and the propensity of committing fraud among Malaysian firms. Based on a matched-pair sample of 64 observations for the years 2002–2014, we find limited evidence to suggest that audit committee characteristics matters. However, we find a negative relationship between the percentage of female directors and the likelihood of fraud. Results highlight the importance of the audit committee (in) effectiveness and the relative importance of female directors in Malaysia. Our results are robust when we consider a structural change in corporate governance policies in Malaysia