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

Pengaruh Karakteristik Pemerintah Daerah Terhadap Kepatuhan Pengungkapan Wajib Dalam Laporan Keuangan Pemerintah Daerah (Studi Empiris Pada Kabupaten/kota Di Indonesia)

The purpose of this study is to examine the influence of local government characteristicstowards mandatory disclosure compliance of financial statement. Local governmentcharacteristics used in this research are size, the number of Satuan Kerja Perangkat Daerah(SKPD), type of local government. This research also used control variable such as the totalnumber of Parliament members and location of local government. This research focuses onthe disclosure compliance of balance sheet stated in SAP. 100 financial statements ofmunicipalities are chosen as samples, but there are only 51 samples that can be used in thisresearch. The results of descriptive statistic show that the average level of mandatorydisclosure compliance in Indonesian municipalities is 30.85%. The maximum level ofmandatory disclosure compliance in Indonesian municipalities is 50.88% (Kabupaten Sinjai),while the minimum level is 14.70% (Kota Sukabumi). The results of regression analysis showthat the number of parliament members as control variable (β = 0.090 and p-value of 0.049)are significant predictor for the level of mandatory disclosure compliance towards SAP, whilesize, the number of SKPD, and type of local government as local government characteristicsdoesn\u27t influence mandatory disclosure compliance of financial statement. The finding isexpected to have some contributions for local government\u27s, especially for policy makers andregulators. The implications of this study are the regents need to encourage the disclosurecompliance with SAP, and apply reward and punishment system regarding mandatorydisclosure

Karakteristik Perusahaan Dan Credit Risk

The purpose of this study is to determine the effect of characteristic of firm to the level of creditrisk. Characteristics of the firm is proxied by size, leverage, spread ownership, net profit margin,return on equity, industry type and scope of the company\u27s operations. Measurement of level creditrisk uses PT Pefindo bond rating. Annual reports of listed companies in PT Pefindo and IndonesiaStock Exchange (IDX) 2010-2011 are collected based on purposive sampling techniques. Thepopulation is 238 companies. Sample used amounted to 84 companies. The analysis model usedin this study is multiple linear regression. Results of this study indicate that the level of corporatecredit risk in Indonesia is high because it is below the 50.00%. The test result of multiple regressionshowed that firm of characteristic affect the level of credit risk. Firm characteristics that affectthe level of credit risk are size, leverage, dispersion of ownership, net profit margin and returnon equity

Peran Corporate Governance Dalam Pengungkapan Sosial Dan Lingkungan: Studi Empiris Badan USAha Milik Negara

The purposes of this study are to examine the effect of corporate governance to social and environmental disclosure of Indonesian State-Owned Enterprises (SOEs) and to examine thedegree of social and environmental disclosure between listed public entities and non-listedpublic entities. Corporate governance are identified as the the proportion of independent commissioners, the number of board meetings, experience of president commissioner and theproportion of independent audit committee members. This study also uses profitability as control variable. The level of social and environmental disclosure is measured based on identified items of Sustainability Reporting Guidelines from Global Reporting Initiative (2006). Under purposive sampling, secondary data of 56 annual reports year 2007-2009 of SOEs in Indonesia.The average level of social and environmental disclosure is at 42,11% and there is significant gap of the level of social and environmental disclosure between listed public entities and non listed public entities.In accordance to the purpose of the study,there sult of multiple regressionshows that corporate governance affects the level of social and environmental disclosure throughthevariable proportion of independent commissioners. Other variables, the number of board meetings, the proportion of independent audit committee members and the experience of president commissioner are not good predictors for level of social and environmental disclosure

Pengaruh Model Pembelajaran Kooperatif Teams Game Tournament (Tgt) Berbantuan Media Interaktif Smartgapoly Terhadap Prestasi Belajar Akuntansi Ditinjau Dari Kecerdasan Emosi Siswa Smk

The objective of this research was to investigate the difference effect between the TGT cooperative learning model assisted Smartgapoly interactive media (MPK-TGT Smartgapoly) and the direct learning model (MPL) on learning achievement in Accounting viewed emotional intelligence. This research was an quasi experimental with nonequivalent pretest and posttest control-group design. The population of research was the students in Grade X of Business and Management Department, State Vocational High School 1 Karanganyar as many as 7 classes. The samples of research consisted of 2 classes. The data were analyzed by using the two-way analysis of variance and was continued with the Scheffe test. The findings showed that: (1) there was a difference effect between MPK-TGT Smartgapoly and MPL on learning achievement in Accounting; (2) there was a difference effect of the high, moderate, and low emotional intelligence on learning achievement in Accounting; and (3) there was an interaction between MPK-TGT Smartgapoly and MPL with emotional intelligence on learning achievement in Accounting

Praktik Corporate Governance Dan Nilai Perusahaan Bumn Di Indonesia

This study aims to examine differences in the level of implementation of theCorporate Governance and profitability ratios listed SOEs are better than non listed, aswell as examine the effect of Corporate Governance on firm value in state owned listed.The sample used to test for differences in the level of implementation of CorporateGovernance in listed and non listed SOEs are 20 reports in 2012 that the company\u27sannual report on Corporate Governance in accordance SK-16/S.MBU/2012 June 6, 2012,while the sample used to test for differences in margin operating profit of listed and nonlisted SOEs as many as 40 annual reports in 2012, further samples are used to test theeffect of Corporate Governance on firm value is 101 years from 2007 to 2012 annualreports that are based on the availability of data on the web company. Test used in thestudy was one sample t test one tailed and regression test/ordinary linier square (OLS).Results of the study showed that the implementation of the Corporate Governance andprofitability ratios listed SOEs are better than non listed. The next result is that there is asignificant effect of Corporate Governance on firm value. Corporate Governanceindependent variables that affect the value of the firm is the concentration of ownership,managerial ownership, and the number of meetings of the Board of Commissioners.Control variables firm size also significantly influence the value of the firm