ANALISIS PENGARUH STRUKTUR KEPEMILIKAN, KOMISARIS INDEPENDEN, DAN UKURAN PERUSAHAAN TERHADAP RISK DISCLOSURE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013)

The purpose of this study was to examine the effect of ownership structure, independent board, and firm size on risk disclosure. While risk disclosure as the dependent variable was measured using RDI (Risk Disclosure Index). There are 34 items on RDI. The disclosure index includes the relevant components, such as from The Turnbull Report; The Global Report Initiative (GRI); Sarbanes-Oxley Act of 2001 (SEC 40); voluntary disclosure instrument (VDIS); and the voluntary disclosure Checklist (Gray et al., 1995). The key elements from these above authors are utilized in this study to derive the benchmark disclosure checklist This study uses secondary data with entire population manufacture companies listed in the Indonesia Stock Exchange (BEI) in 2013. Sample contains from 104 companies. The method used to determine the sample using purposive sampling. The analytical method used is multiple regression as the analysis technique using by SPSS. The results of hypothesis testing showed that the proportion of independent board and firm size positively affects risk disclosure. While ownership structure, which is managerial ownership, domestic institutional ownership, foreign institutional ownership, and public ownership did not significantly affect risk disclosure

THE EFFECTS OF CORPORATE GOVERNANCE STRUCTURE AND FIRM CHARACTERISTIC TOWARDS ENVIRONMENTAL DISCLOSURE

This study aims to obtain empirical evidence about the effect of corporate governance structure and firm characteristic towards environmental disclosure of firms in Indonesia. Prior research review show that there is no consistency and have variety results. This research is a replication with modification of the research by Rao, et al (2012) and Burgwal and Vieira (2014) that examined the influence of corporate governance structure and firm characteristic on environmental disclosure. This study attempts to examine it with seven independent variables. These are independent commissioners, institutional ownership, board of commissioners size, proportion of women directors, firm size, profitability and industry type. The population of this study was all companies listed in Indonesia Stock Exchange (IDX) in 2012 and 2013. Sample consists of companies which disclose environmental disclosure through the GRI 3.1 index table on sustainability report so there are 59 firms that determined as samples and 59 observations of financial statements. Analysis of Covariance (ANCOVA) test was used as an analysis technique to examine the hypotheses. Statistic program in this study used SPSS 20. The results of this study showed that board of independent commissioners, board of commissioners size and industry type have significant positive effect on environmental diclosure. While institutional ownership, proportion of women directors, firm size and profitability have no significant influence on environmental disclosure. This research showed that corporate governance practices and firm characteristic in Indonesia was still minimize to control the extent of environmental disclosure

The Determinants and Outcomes of Forward-Looking Disclosure Evidence from Companies listed in Indonesia

The aim of the study was to examine the determinants and outcomes of forward-looking disclosure. The determinants of forward-looking disclosure were solvability, profitability, liquidity, firm size, and sector type. Meanwhile, the outcomes were firm performance and market performance. The population of this research was all companies listed in Indonesia Stock Exchange and published their annual report in the year of 2012-2015. The total samples were 119 companies selected using purposive sampling. The data in this study was analyzed using Multiple regression analysis with SPSS 22. The result of this study demonstrated that profitability, firm size, and sector type positively affected on forward-looking disclosure. Meanwhile, leverage and liquidity negatively affected on forward-looking disclosure. However, there were no influence between forward-looking disclosure to firm performance. The limitation in this study is only focused on financial aspect of the companies. There are non-financial aspects can be used as proxies of firm characteristics and the outcomes of forward-looking disclosure

FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA SELURUH PERUSAHAAN DI BURSA EFEK INDONESIA

This research aims to examine the potential firm and industry characteristics that determine the corprate social responsibility disclosure practises. This research uses GRI G3.1 Indices to measure corporate social responsibility. The data is derived by examining 433 companies listed on Indonesia Stock Exchange in 2014 periods that fullfil of the criteria as sample in this research. It was secondary data which is taken by documentation method. An SPSS 20 was used in this resarch. This research indicates that family ownership variables, firm reputation, industry type, and firm size shows positive and significant influence towards corporate social responsibility disclosure. Furthermore, leverage variable and firm age have positive and not significant influence towards corporate social responsibility disclosure. Last, profitability variable has no significant influence towards corporate social responsibility disclosure

Analytical Review of the Effect of Corporate Social Reporting Disclosures on Performance of Firms in the Financial Sector in Nigeria

This research appraised the effect of corporate social reporting disclosure on the financial performance of banks in Nigeria. Gross Earnings, Profit after Tax and Share Price were the proxies for financial performance while expenditure disclosure constituted the measurement for social cost disclosure. The researcher made use of Eview in the data analysis. The study reveals that Social Responsibility Expenditure does not have significant effect on the Gross Earnings of banks in Nigeria. It was also observed that Social Responsibility Expenditure does not have any significant effect on Profit after Tax of banks in Nigeria. The result of this study equally revealed that Social Responsibility Expenditure has little or no effect on the Share Price of banks in Nigeria. The study recommends that companies should take social accounting disclosure as part of their normal reporting mandate in order to better inform stakeholders and the report must be separately disclosed and form part of the content report statements and government should provide rebates for companies that incurred social costs as a way of encouraging good corporate reportage. Keywords: Corporate Social Reporting, Financial Performance, Return on Assets, Return on Equity, Market Price per Shar

Moderation Effect of Audit and Risk Management Committee Between Creditor Power and CSR Disclosure

This study examines the influence of Creditor Power on Manufacturing businesses registered at the Indonesia Stock Exchange must disclose their corporate social responsibility in their annual reports. Creditor Power was utilized as an independent variable, CSR Disclosure was employed as a dependent variable, and Audit Committee and Risk Management Committee were used as moderating variables in this study. The study focused on 116 manufacturing businesses that were listed on the Indonesia Stock Exchange between 2015 and 2019. Purposive sampling was utilized in this study. Secondary data was utilized in the form of annual reports retrieved from the companys website or the Indonesia Stock Exchanges official website (IDX). Data was analyzed using the Warp PLS 7.0 software and the Structural Equation Model (SEM) technique with the Partial Least Square (PLS) method. (1) Creditor Power has a detrimental impact on the amount of Corporate Social Responsibility Disclosure, according to the findings. (2) The effect of Creditor Power and Corporate Social Responsibility Disclosure cannot be moderated by the Audit Committee as a moderating variable. (3) The Enterprise Risk Management Committee cannot moderate the influence of Creditor Power and CSR as a moderating variabl

ANALISIS FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN DENGAN DIVIDEND PAYOUT RATIO SEBAGAI VARIABEL INTERVENING (Studi pada Perusahaan Manufaktur yang Terdaftar di Bei Tahun 2011-2015)

This study aims to examine and analyze the factor that influence firm value with dividend payout ratio (DPR) as an intervening variable in manufacturing companies that listed on Indonesia Stock Exchange 2011-2015. The population in this study are all companies manufacturing that listed on Indonesia Stock Exchange 2011-2015. Sampling was done by using purposive sampling methode so in this study has 190 companies of sample. Classic assumption test include normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. The data analysis using by Multiple Linier Regression with SPSS, path analysis and sobel test. Result of this study has found that in the first model variable ROE and size has positive significant effect on DPR while DER has negatif no significant effect on DPR. In the second model has found that ROE, DER, size and DPR has positive significant effect on firm value. DPR could significant mediating ROE and size relation on firm value but not for DER relation on firm value

PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN KEPEMILIKAN MAYORITAS TERHADAP AGRESIVITAS PAJAK (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2013)

The purpose of this study was to examine Corporate Social Responsibility and Majority Firm to Tax Aggressiveness. This study is a developing of a previous study, Lanis and Richardson (2011). The difference between this and previous studies is the use of samples and test equipment at research previous studies using a CSR method from Australia, measuring a Majority Firm with previous study from previous study in Indonesia. Whereas this study uses SPSS test equipment 21 The populations used in this study are manufacturing company listed in the Indonesian Stock Exchange from year 2011-2013. Sampling technique in this study using purposive sampling method. Data analysis techniques performed by hypothesis testing using multiple linear regression method. The results of this study indicate that Corporate Social Responsibility negative significantly influence Tax Aggressiveness. Whereas, Family Firm also have a negative significant effect on the Tax Aggressiveness

FAKTOR – FAKTOR YANG MEMPENGARUHI ENVIROMENTAL DISCLOSURE : TINJAUAN LITERATUR

Environmental issues have become a topic in today's global economy. InIndonesia, complaints about cases of environmental damage received by theMinistry of Environment and Forestry have increased from year to year, so thereis a need for accountability for environmental sustainability which can be statedin the form of disclosures regarding company operational activities that have animpact on the environment. This study aims to analyze the related factors thatcan influence a company to make environmental disclosures. This research is aliterature review on Environmental Disclosure which is based on 20 empiricalstudies from national and international journals. The research data wasobtained through internet searches regarding Environmental Disclosure articlespublished in 2014 – 2021. The results of this study are that there are 31dependent variables studied in 2014 – 2021, for the most studied variables arefirm size, leverage and environmental performance variables. Dependentvariables that have a positive and significant effect on environmental disclosure:Board size, proportion of non-executive directors, foreign ownership, mediacoverage, earnings management, independent audit, auditor type, listing age.Dependent variables that have no effect on environmental disclosure:Proportion of Muslim directors, female directors, gender diversity, governmentownership structure, institutional ownership structure, block holder ownership,public ownership structure, company age, corporate governance perceptionindex, stock exchange listing, audit committee, Industry Type. Dependentvariables that do not have a negative effect on environmental disclosure: boardgender, liquidity, . Dependent variables that still have different results in severalarticles: Board of commissioners size, company size, audit committee size,proportion of independent commissioners, leverage, profitability, managerialownership , Educational background of the commissioner president, Boardmeetings, Environmental Performance

Analisis Pengaruh Ukuran Perusahaan, Profitabilitas dan Leverage Terhadap Pengungkapan Informasi Lingkungan (Environmental Disclosure) (Studi Empiris pada Perusahaan Manuaktur yang Terdaftar Di Bursa Efek Indonesia)

The main purpose of this study was to determine the effect of company size, profitability and leverage of the corporate environmental disclosure. Company size measured by logaritma natural of total asset, profitability measured by return on assets (ROA/ ratio of net income to total assets) and leverage measured by debt to equity ratio (DER/ ratio of debt to total equity. Corporate environmental disclosure is measured using the environmental indicators from GRI guidline 4 (GRI G 4) with total 34 indicators. This study populations is listed manufacturing industry in Indonesia Stock Exchange (BEI) in 2013, 2014 and 2015 with sample total of 76 companies. The sampling method was purposive sampling method. The type of data used secondary data. This study used annual report from listed manufacturing industry in Indonesia Stock Exchange to analyzed. The data is analyzed by using multiple linear regression analysis with SPSS. The test result indicate that company size has a significant influence to the corporate environmental disclosure. The test result for the second and third hypothesis indicated that profitability and leverage has no significant influence to the corporate environmental disclosure. Keyword : company size, profitability (ROA), leverage (DER), corporate environmental disclosure, GRI Guidline 4 (GRI G4