17 research outputs found
Internal Control over Financial Reporting, organizational complexity, and financial reporting quality
No full textAs financial reporting has become an integral source for economic decision-making, Internal Control over Financial Reporting (ICOFR) is often necessary to ensure its reliability. Also, diversification will lead to operational and informational complexity and ultimately affect the financial reporting quality. While much research on ICOFR has been conducted in countries that require companies to disclose their internal control (IC) deficiencies, there is rarely any research focusing on the issue in countries without such regulation like Indonesia, where ICOFR is difficult to be observed by external parties. This study is therefore aimed to examine the effect of ICOFR and organizational complexity on financial reporting quality. The current study also attempts to develop a scoring system to assess the effectiveness based on management disclosure of ICOFR activities in annual reports. This study presents some empirical evidence that ICOFR indeed has a positive influence on financial reporting quality while the organizational complexity turns out to negatively affect financial reporting quality
Peran komite audit pada sustainability disclosure
No full textThe purpose of the study was to analyze the effect of size, independence, frequency of meetings, and financial expertise of audit committee members on sustainability disclosure. The sample was taken using a purposive sampling method, and the sample was public goods and consumption sector companies from 2015 to 2019. The number of sample companies was 37, with some observations during 2015 – 2019 as many as 185 company years—tests using balanced panel regression using E-Views. The assessment of sustainability disclosure in the annual report uses the 2016 GRI index, which consists of universal (100), economic (GRI 200), environmental (GRI 300) and social (GRI 400) standards. The test results provide empirical evidence that the number of audit committee members has a negative effect on sustainability disclosure. The expert background of the audit committee members in the fields of accounting and finance has a positive effect on sustainability disclosure. The sustainability disclosure will be more qualified if the audit committee members have a financial background. Other independent variables, such as independence and meeting frequency, do not affect sustainability disclosure. This research implies that the amount and background of knowledge or expertise of audit committee members in the financial sector can improve the quality of sustainability disclosure
PENGARUH SISTEM PENGENDALIAN INTERNAL DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS LAPORAN KEUANGAN
No full textThis study aims to examine the effect of the Internal Control System and the Size of the Public Accounting Firm on the Quality of Financial Statements in Manufacturing companies that publish their financial reports on the Indonesia Stock Exchange for the 2016-2018 period. The population used is all manufacturing companies listed on the Indonesia Stock Exchange for 2016-2018. The purposive sampling method was chosen for selecting the sample in this study to obtain 43 data that met the requirements to become the research sample. The data analysis method used is multiple linear regression with the SPSS version 20 program. From the results of the data analysis, it is concluded that the Internal Control System Affects the Quality of Financial Statements, and the Size of the Public Accounting Firm does not affect the Quality of Financial Statements
DAMPAK STRATEGI PERTUMBUHAN INTERNAL DAN EKSTERNAL TERHADAP KINERJA PERUSAHAAN PASCA IPO
No full textManajemen perlu menentukan strategi yang tepat untuk menggunakan dana dari investor untuk meningkatkan kinerja perusahaan. Strategi ini meningkatkan kapasitas kegiatan internal atau eksternal. Peningkatan intensitas pemasaran dan belanja modal merupakan kegiatan internal, sedangkan kegiatan eksternal adalah melakukan investasi pada perusahaan lain. Penelitian ini bertujuan untuk menganalisis pengaruh strategi pertumbuhan internal dan eksternal terhadap kinerja perusahaan pasca Penawaran Umum Perdana (IPO). Pengujian hipotesis menggunakan regresi balanced panel data dengan model random-effect. Metode pemilihan sampel adalah purposive sampling. Hasil penelitian menunjukkan bahwa belanja modal berpengaruh positif terhadap kinerja perusahaan pasca IPO. Strategi pertumbuhan internal lainnya, seperti intensitas pemasaran dan strategi pertumbuhan eksternal, tidak mempengaruhi kinerja perusahaan. Hasil penelitian menyiratkan bahwa penggunaan dana dari investor untuk meningkatkan kapasitas perusahaan melalui belanja modal dapat meningkatkan kinerja dibandingkan dengan kegiatan pemasaran dan investasi di perusahaan lain.This study aims to analyze the effect of internal and external growth strategy on the firm performance post-Initial Public Offering (IPO). Internal growth strategy proxy by marketing intensity and capital expenditures, external growth strategies proxy is cash flow expenditure to fund strategic investments in other entities. Variable firm performance measuring by profitability which is the return on assets. Hypothesis testing using balanced panel data regression with the random-effect model. The sample selection method is purposive sampling. Based on sample criteria, the total we found 29 private listed companies conducting an IPO on Indonesia Stock Exchange (IDX) and listing consecutive since 2014-2018 (145 firm-year). The empirical evidence indicates that post-IPO, capital expenditure (internal growth strategy) positively affected firm performance. However, the other internal growth strategy, such as marketing intensity and external growth strategy, do not affect firm performance. These findings suggest that management must use IPO funding to increase marketing activity and increase firm performance
P PENGARUH KUALITAS LAPORAN KEUANGAN TERHADAP NILAI PERUSAHAAN DIMODERASI KETIDAKPASTIAN LINGKUGAN : PENGARUH KUALITAS LAPORAN KEUANGAN TERHADAP NILAI PERUSAHAAN DIMODERASI KETIDAKPASTIAN LINGKUGAN
No full textThis research aims to study the effect of financial statement quality on firm value by considering environmental uncertainty as a moderating variable. The sample of this study is non-financial service companies listed on the Indonesian Stock Exchange (IDX) from 2011 to 2021. The test used balanced panel regression panel data regression with a common effect model. The test results provide empirical evidence that quality financial reports affect firm value. Environmental uncertainty influences the relationship between financial statement quality and firm value when considering business environment factors. This empirical evidence shows that capital owners consider the quality of the company's financial statements in making investment decisions. Capital owners consider business environmental conditions, especially when environmental conditions are uncertain when making investment decisionsPenelitian ini bertujuan untuk menganalisis Kualitas Laporan Keuangan terhadap Nilai Perusahaan dimoderasi Ketidakpastian Lingkungan Perusahaan Yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2011 – 2021. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia ( BEI ) dari tahun 2011 sampai dengan tahun 2021. Penggunaan sampel dalam penelitian ini adalah dengan menggunakan metode purposive sampling. Adapun metode analisis pada penelitian ini adalah regresi data panel. Hasil penelitian menunjukkan bahwa kualitas laporan keuangan berpengaruh positif dan signifikan terhadap nilai perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2011 – Tahun 2021. Selanjutnya, diketahui bahwa ketidakpastian lingkungan secara signifikan memoderasi pengaruh antara kualitas laporan keuangan terhadap nilai perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2011 – Tahun 2021
Kata Kunci: Kualitas Laporan Keuangan, Nilai Perusahaan, Ketidakpastian Lingkunga
PENGARUH SUSTAINABILITY REPORTING TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI
No full textThis study aimed to analyse the effect of sustainability reporting on firm value by considering audit quality as a moderating variable. The sample selection used the purposive sampling method, with the main criteria being companies that publish sustainability reporting separately and from 2016 to 2019, respectively. The number of samples is 27 companies, with the number of observations from 2016 to 2019 as many as 108 companies. Hypothesis testing is done by panel data regression using views. The test results show that sustainability reporting positively affects firm value. In the moderation model, empirical evidence shows that audit quality moderates the effect of sustainability reporting on firm value. The results of this study imply that for companies, management needs to disclose sustainable aspects in quality because it is a consideration for investors to invest. For investors, the company's contribution to sustainable elements can be reflected in the sustainability reporting prepared by the company.Tujuan penelitian ini adalah untuk membuktikan secara empiris adanya pengaruh sustainability reporting terhadap nilai perusahaan dengan kualitas audit yang diproksikan dalam skala ukuran KAP sebagai variabel moderasi. Populasi dalam penelitian ini adalah seluruh perusahaan non keuangan yang terdaftar pada Bursa Efek Indonesia dan berturut-turut menerbitkan sustainability reporting pada tahun 2016-2019 secara terpisah. Proses pemilihan sampel menggunakan metode purposive sampling dengan jumlah sampel akhir yang diperoleh sebanyak 32 perusahaan. Pengujian hipotesis menggunakan analisis regresi data panel pada software statistik eviews dan mendapatkan hasil temuan empiris bahwa sustainability reporting memiliki pengaruh terhadap nilai perusahaan begitu pula dengan kualitas audit yang dapat memoderasi pengaruh sustainability reporting terhadap nilai perusahaan
Pengaruh PENGARUH JUMLAH KOMISARIS INDEPENDEN PADA NILAI PERUSAHAAN DENGAN EFISIENSI PERUSAHAAN SEBAGAI VARIABEL MODERASI: STUDI PADA SEKTOR PERBANKAN DI INDONESIA
No full textThis study aims to analyze the influence of the number of independent commissioners on company profitability with operational efficiency as a moderating variable. The study focuses on the banking sector in Indonesia listed on the Indonesia Stock Exchange for the years 2016-2020. The sample analyzed consists of 37 banks with 167 observations over 5 years. This study conducted hypothesis testing through panel data regression analysis processed using the STATA 17 statistical program. From the panel data regression analysis results, it can be concluded that the number of independent commissioners significantly positively impacts company profitability. It was also found that operational efficiency significantly moderates the relationship between the number of independent commissioners and company profitability.Penelitian ini bertujuan untuk menganalisis pengaruh jumlah komisaris independen terhadap profitabilitas perusahaan dengan efisiensi operasional sebagai variabel moderasi. Penelitian ini berfokus pada sektor perbankan di Indonesia yang terdaftar di Bursa Efek Indonesia selama periode 2016-2020. Sampel yang dianalisis terdiri dari 37 bank dengan total 167 pengamatan selama 5 tahun. Dalam penelitian ini, pengujian hipotesis dilakukan melalui analisis regresi data panel yang diolah menggunakan program statistik STATA 17. Berdasarkan hasil analisis regresi data panel, dapat disimpulkan bahwa jumlah komisaris independen memiliki dampak positif yang signifikan terhadap profitabilitas perusahaan. Selain itu, ditemukan pula bahwa efisiensi operasional memiliki efek moderasi yang signifikan dalam hubungan antara jumlah komisaris independen dan profitabilitas perusahaan
Greening the workforce: a systematic literature review of determinants in green HRM
No full textThis research sought to identify the factors that affect the adoption of Green Human Resource Management (Green HRM) within organizations, examining the subject from a theoretical and practical standpoint. The research used a systematic literature review methodology, employing the PRISMA guidelines to retrieve 26 articles that fulfilled the criteria. The findings indicate that contemporary Green HRM research concentrates on eight determinants. Nonetheless, the study identifies consistencies in the data; some evidence points to the significance of these determinants in promoting an organization’s Green HRM practices and overall sustainability, while at least one study suggests the relationship between specific determinants and Green HRM practices is not significant. However, there needs to be more focus on the context of Green HRM and the practicality of industrial relations within the organization and industries. This research aims to serve as a foundation for future investigations into this subject area, particularly as it relates to the decision-making process, which includes the existing industrial relations and prioritizing Sustainable Development Goals (SDG) in the strategic greening of human resources. Hence, there is an urgent demand for more Green HRM with sustainable practices, enhanced corporate governance, inclusive employee engagement approaches, and industrial relations
THE EFFECT OF INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE WITH MANAGERIAL OWNERSHIP AS MODERATING VARIABLE IN BANKING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE PERIOD 2018-2022
No full textThis research aims to determine the effect of intellectual capital on financial performance with managerial ownership as a moderating variable in banking companies listed on the Indonesia Stock Exchange for the 2018-2022 period. Data were collected using a purposive sampling method with a total of 210 samples from 42 companies. Data analysis using panel data regression (balanced panel) using the STATA 17.0 program. The research results show that intellectual capital has a positive and significant effect on the company's financial performance. In addition, managerial ownership has a positive but not significant effect in moderating the influence of intellectual capital on the company's financial performance
PENGENDALIAN INTERNAL DAN MANAJEMEN LABA: DENGAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI VARIABEL MODERASI STUDI PADA PERUSAHAAN MANUFAKTUR BURSA EFEK INDONESIA TAHUN 2013-2017
No full textThe objective of this research is to examine the effect of internal control to earnings management. We examanie the effect of uncertainty environment as a moderating variable to the effect of internal control to earnings management. The internal control will be measured with five elements of internal control based on coso’s illustrative tools. Revenue growth is a method that used to measure uncertainty environment by Kapira (2001). based on 76 companies that listed in BEI from 2013-2017, the result show that internal control don’t have relationship toward earnings management. Uncertainty environment can moderate effectivity of internal control to earnings management
