PENGARUH CORPORATE GOVERNANCE PADA HUBUNGAN CORPORATE SOCIAL RESPONSIBILITY DAN NILAI PERUSAHAAN

Language : Indonesia - SNA 13 PURWOKERTO  2010
Pages : 24 Halaman
Release Date : 2010
Harga : Rp. 20.000,- (softcopy CD) - Belum Ongkir


Penelitian ini dilakukan untuk menguji kembali hubungan pengungkapan CSR dengan nilai perusahaan. Adanya hasil yang tidak konsisten dari penelitian-penelitian sebelumnya menyebabkan isu ini menjadi topik yang penting untuk diteliti. Penelitian ini berbeda dengan penelitian sebelumnya karena menggunakan corporate governance (CG) sebagai variabel pemoderasi. Corporate governance sebagai variabel pemoderasi dalam penelitian ini diharapkan dapat memperkuat hubungan pengungkapan CSR dengan nilai perusahaan.

NI WAYAN RUSTIARINI 

Universitas Mahasaraswati Denpasar

The corporate responsibility has to be based on triple bottom lines those are social, environmental, and financial. The corporate governance is represented with managerial ownership, institutional ownership, independent commissary proportion, and the member of audit committee as the moderating variable. This research is aimed to investigate the influence corporate social responsibility and corporate governance on firm value, and to study the influence of corporate governance toward corporate social responsibility and firm value in Indonesia Stock Exchange on 2008. Factor analysis and regression analysis are used to analyze the data. The result shows that corporate social responsibility and corporate governance influence on firm value. Corporate governance influenced on the relation between corporate social responsibility disclosure and firm value. Corporate governance variable is a moderating variable on the relation between corporate social responsibility disclosure and firm value. 

Keywords: audit committee, independent commissary, institusional ownership, managerial ownership.

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PENGARUH CORPORATE GOVERNANCE DAN KONSENTRASI KEPEMILIKAN TERHADAP DAYA INFORMASI AKUNTANSI

Language : Indonesia - SNA 13 PURWOKERTO  2010
Pages : 24 Halaman
Release Date : 2010
Harga : Rp. 20.000,- (softcopy CD) - Belum Ongkir

Penelitian ini bertujuan untuk menguji pengaruh corporate governance dan konsentrasi kepemilikan terhadap daya informasi akuntansi. Secara khusus, penelitian ini menguji pengaruh komisaris independen dan komite audit sebagai struktur corporate governance dan konsentrasi kepemilikan terhadap daya informasi akuntansi.

ANDI WAWO 

Universitas Islam Negeri Alauddin Makassar 

Abstract 

The objective of this research will test the effect of corporate governance and concentrated ownership on the informativeness of accounting. Especially, this research will test the effect of independent commissioner and audit committee as corporate governance mechanism and concentrated ownership on the informativeness of accounting. Independent directors are proportion independent director in board of director. Audit committee is presence of independent audit, while ownership data are proportion of biggest shareholder in company. This research samples are public companies listed on the Indonesian Stock Exchange for the period in 5 years which is in period of 2003 to 2007 with exception of bank and financial institutions. Hypothesis test by method which is used by Fang and Wong (2002) with independent variable consist of independent directors, audit committee and concentrate ownership, while control variable in this research use market to book ratio, leverage, and fixed effect. The result research can be summarized as following; First, independent commissioner has a positive effect on the informativeness of accounting but audit committee does not have effect on the informativeness of accounting. Second, concentrated ownership at immediate level has a negative effect on the informativeness of accounting at cut-off 10%, 20% and 30% but concentrated ownership does not has effect on the informativeness of accounting at level 40% and 50%. Third, the immediate of concentrated ownership at cut-off 10% as moderating variable on associated between independent commissioner and the informativeness of accounting can not support. This result supported by sensitivity test on cut-off point 20%, 30%, 40% and 50% are not effect. 

Key words: Cumulative of Abnormal Return (CAR), the informativeness of accounting, independent directors, audit committee, concentrated ownership.

KEPEMILIKAN MANAJEMEN, KEPEMILIKAN INSTITUSI, LEVERAGE DAN CORPORATE SOCIAL RESPONSIBILITY

Language : Indonesia - SNA 13 PURWOKERTO  2010
Pages : 28 Halaman
Release Date : 2010
Harga : Rp. 20.000,- (softcopy CD) - Belum Ongkir


Penelitian ini berusaha menguji pengaruh kepemilikan manajemen, kepemilikan institusi, dan leverage terhadap CSR. Sedangkan total Asset, nilai pasar terhadap nilai buku, perubahan return dan firm age dalam penelitian ini sebagai variabel kontrol.

Rawi

Munawar Muchlish

ABSTRACT 

The objective of this study was to analyze the influence of management ownership, institution ownership, and leverage on Corporate Social Responsibility (CSR). The analysis used control variable of total asset, market value upon book value, return change, and factory’s age. Using the control variables, it was hoped that the analysis result could eliminate the mistakes in drawing the conclusion. The sample used here was the secondary data from Bursa Efek Indonesia (BEI/Indonesia Exchange Stock), i.e. the annual report of manufacturers listed in 2005 to 2007 in BEI. The sample was taken using the method of purposive sampling, and those meeting the selection criteria were also taken. The sample used was of 81 manufacturers. The statistics method used here was multiplied analysis linear regression, with hypotheses testing of statistic t and F tests. The result of analysis based on the use of all control variables suggested that the management ownership had significant influence on CSR, and the institution ownership and leverage, on the other hand, had no significant influence on CSR. 

Keywords : Corporate Social Responsibility, Management Ownership, Institution Ownership; Leverage.

KARAKTERISTIK PRIBADI KOMITE AUDIT DAN PRAKTIK MANAJEMEN LABA

Language : Indonesia - SNA 13 PURWOKERTO  2010
Pages : 26 Halaman
Release Date : 2010
Harga : Rp. 20.000,- (softcopy CD) - Belum Ongkir

Penelitian ini dilakukan untuk mengetahui bagaimana dampak penerapan komite audit, dengan proksi berupa karakteristik dari komite audit, sebagai sebuah aplikasi penerapan good corporate governance, terhadap praktik manajemen laba dalam perusahaan. Penelitian ini meneliti dampak dari karakteristik pribadi komite audit (yang dilihat dari karakteristik pribadi ketua komite audit) yang diukur dengan menggunakan beberapa ukuran seperti umur, latar belakang akuntansi dan keuangan, pengalaman bekerja di KAP, pernahnya menjadi bagian dari manajemen perusahaan, tingkat pendidikan, terhadap praktik manajemen laba.

Dr. Ratna Wardhani 

Herunata Joseph

 ABSTRACT 

This study aims to determine the relationship between audit committee characteristics with the practice of earnings management in a company. This research examined the characteristics of the chairman of the audit committee as part of the most influential in an audit committee. Characteristics of the audit committee that investigated in this study include the age of the chairman of the audit committee, financial and accounting background, the experience became a partner in the accounting firm, experience of being part of internal management and education level. While earnings management calculated with discretionary accruals. Discretionary accruals values calculated using the Kaznik model. The results showed that the accounting and financial background variables are related negatively to earnings management. Another variable that has significant impact is the experience of being a partner at accounting firm which is positively related to earnings management. Several control variables in the study, namely firm size and growth opportunity, also proved to have an influence on earnings management. Firm size has a positive relationship, while the growth opportunity has a negative relationship. 

Keywords: audit committee, characteristics, earnings management, corporate governance

IMPLIKASI INTELLECTUAL CAPITAL TERHADAP FINANCIAL PERFORMANCE, GROWTH DAN MARKET VALUE; STUDI EMPIRIS DENGAN PENDEKATAN SIMPLISTIC SPECIFICATION

Language : Indonesia - SNA 13 PURWOKERTO  2010
Pages : 29 Halaman
Release Date : 2010
Harga : Rp. 20.000,- (softcopy CD) - Belum Ongkir


Penelitian sebelumnya masi menunjukkan hasil yang kontradiktif tersebut, maka menarik untuk dikaji ulang dengan melakukan penelitian mengenai Modal Intelektual. Penelitian ini berusaha mereplikasi penelitian yang pernah dilakukan Chen et.al (2005) dengan beberapa modifikasi dan penyesuaian dengan kondisi di Indonesia. Selanjutnya penelitian ini bertujuan untuk membuktikan secara empiris pengaruh pengaruh Modal Intelektual terhadap kinerja keuangan, pertumbuhan, dan nilai pasar perusahaan.

Badingatus Solikhah, S.E.1

Dr. H. Abdul Rohman, M.Si, Akt 2

Wahyu Meiranto, M.Si., Akt 3

ABSTRACT

Intellectual Capital has been examined in several countries, but in Indonesia Intellectual Capital study which related to market value is limited. The results in previous research also show to different findings. The purpose of this study is to investigate the influence of Intellectual Capital of firm toward their financial performance, growth and market value. Furthermore, the purpose of this study is to investigate differensiation of Intellectual Capital Performance in each industry. The Value Added Intellectual Coefficient (VAICTM) methode is used to measure of Intellectual Capital. This study uses data from 116 publicly listed companies in Indonesian Stock Exchange between the years 2006 to 2008. It is an empirical study using Partial Least Square (PLS) and one-way ANOVA for the data analysis. The results show that: Intellectual Capital influences positively to financial performance and growth; Intellectual Capital doesn’t influence firm’s market value. The  Performance of Intellectual Capital is differs by industry. But this differenciation is low because the samples in this study are only in manufacturing sectors which have same characters.

Key words: Intellectual Capital, financial performance, growth, firm’s market value, Partial Least Square (PLS)