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

PENGARUH KECERDASAN EMOSIONAL, KECERDASAN INTELEKTUAL, DAN LOVE OF MONEY TERHADAP PERSEPSI MAHASISWA MENGENAI ETIKA PROFESI AKUNTAN (Pada Mahasiswa S1 Akuntansi di Universitas Diponegoro)

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 FAKTOR – FAKTOR YANG MEMPENGARUHI KARAKTERISTIK CORPORATE GOVERNANCE (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2013-2015)

This study was conducted to examine the factors that affect the characteristics of corporate governance. Indpenden variable used is leverage, asset composition, size, investment opportunities and sales growth, while the dependent variable used is characteristic of corporate governance as measured by the proportion of commissioners, board number and concentration of ownership. This research is the development of research conducted Waweru (2014), there is a difference with previous research on two variables are replaced with the composition of assets and sales growth, and the selection of the sample used. This study specifically describe the factors that can affect the characteristics of corporate governance. The population in this research were 242 companies listed in Indonesia Stock Exchange during the period 2013 to 2015. The determination of the sample using purposive sampling method and obtained a sample of 96 manufacturing companies during the period 2013 to 2015 to obtain a total sample of 288 companies. These results indicate that, leverage, asset composition and size have a significant positive direction on the characteristics of corporate governance. Meanwhile, investment opportunities and sales growth did not show a clear direction of the relationship and no significant effect on the characteristics of corporate governance

PENGARUH TEKANAN STAKEHOLDER TERHADAP TRANSPARANSI LAPORAN KEBERLANJUTAN (Studi Empiris pada 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