Suchergebnisse

This study aimed to examine the direct influence of ownership structure on voluntary disclosure in corporate governance and earnings quality. In addition, this study also aimed to examine the indirect influence of the ownership structure on earnings quality by using voluntary disclosure in corporate governance as a mediating variable. This study used firm size as control variable. The sample consisted of 39 mining companies listed in Indonesia Stock Exchange during the period of 2011- 2016. The data was collected from annual reports, then analyzed by using WarpPLS software version 5.0.The result revealed that there was no significant influence of ownership structure and firm size on earnings quality, but positive influence of ownership structure and firm size on voluntary disclosure in corporate governance, and positive influence of voluntary disclosure in corporate governance on earnings quality. Furthermore, this study also found that voluntary disclosure in corporate governance was able to mediate the influence of ownership structure on earnings quality.

This research aimed to know the affect of ownership structure and intellectual capital disclosure. Sample used consisted of 42 banking companies listed in the Indonesia Stock Exchange with observation years during 2010-2016. Data processed using WarpPLS software version 5.0.The results of the study found positive influence of government ownership on intellectual capital disclosure. Positive influence of foreign institutional ownership on intellectual capital disclosure. Influence of intellectual capital disclosure to profitability, positive influence of government ownership on profitability, and the positive influence of foreign institutional ownership on profitability. Intellectual capital disclosure failed to mediate the influence of ownership structure on profitability.

This study aimed to examine the direct and significant influence between ownership structure and voluntary disclosure in corporate governance on value relevance of accounting information as well as to know the indirect influence of ownership structure on value relevance of accounting information through voluntary disclosure in corporate governance as the mediating variable. The samples used in this research were 39 manufacturing companies listed in Indonesia Stock Exchange starting from 2011-2016. Data processed by using WarpPLS software version 5.0. The result of the research found the positive affect of ownership structure on voluntary disclosure in corporate governance, positive affect of ownership structure on value relevance of accounting information, positive affect of voluntary disclosure in corporate governance on value relevance of accounting information, voluntary disclosure in corporate governance failed to mediate the influence of ownership structure on the value relevance of accounting information.

This study aimed to examine the influence of ownership structure on firm value through voluntary disclosure in corporate governance as mediating variable. This study also examined the indirect influence of ownership structure on firm value through voluntary disclosure in corporate governance as mediating variable. The data were obtained from 39 mining sector companies listed in Indonesia Stock Exchange from 2011-2016 and data were collected from annual reports and financial reports and processed by using WarpPLS software version 5.0.This study used a quantitative approach where the data obtained from company's financial statement of 2011-2016. The data then processed by using PLS software. The result showed that there was positive and significant influence of ownership structure toward firm value, negative and significant influence of ownership structure toward voluntary disclosure in corporate governance, and negative and significant influence of voluntary disclosure in corporate governance toward firm value. The voluntary disclosure in corporate governance was successful in mediating the indirect influence of ownership structure and firm value

This study aimed to examine the direct and significant influence between ownership structure to economic value added as well as to know the indirect influence between the ownership structure on economic value added through voluntary disclosure in corporate governance as the mediation variable. The samples used in this research were 39 mining companies listed in Indonesia Stock Exchange starting from 2011-2016. Data processed by using WarpPLS software version 5.0.The result of the research found the positive affect of ownership structure on voluntary disclosure in corporate governance, positive influence of ownership structure to economic value added, positive influence of voluntary disclosure in corporate governance to economic value added, and the voluntary disclosure in corporate governance successfully mediated the influence of the ownership structure on economic value added.

This study aimed to examine the affect of ownership structure as corporate governance mechanism on voluntary disclosure of intellectual capital and firm performance. In addition, this study also aimed to know the indirect influence of ownership structure on firm performance through voluntary disclosure of intellectual capital as mediating variable. The sample used in this research was 72 manufacturing companies listed on Indonesia Stock Exchange with observation year 2010-2015. The data were collected from the company's annual report and processed by using WarpPLS software version 5.0.The result showed that ownership structure had positive influence on voluntary disclosure of intellectual capital and firm performance and, positive influence of voluntary disclosure of intellectual capital on firm performance. In addition, the study also found that voluntary disclosure of intellectual capital was capable to mediate the influence of ownership structure on firm performance.

Abstract This study attempts to analyze the quality of local government financial information through internal and external factors. This type of research is a causative research using primary data collected through a questionnaire using a likert scale of 1-5. The location of this research is in Buleleng Regency, Bali Province. The sample of this study consisted of the head of the finance department and the accounting staff at each Regional Work Units, amounting to 45 people. The analytical method used in this research is multiple linear regression. The results showed that the competency and working experience (as internal factors), implementation of accounting information system, the role of internal audit (as external factors) had a positive and significant effect on the quality of local government financial reports However, in the future it is hoped that it can be improved through improvements and guidance in several aspects such as increasing the capacity of government officials regarding a more adequate regional financial accounting information system through improving facilities and infrastructure to support regional financial management to achieve good, transparent and accountable governance.

Purpose This study aims to examine the control of corporate governance towards firm risks for a sample of Indonesian firms in agriculture, mining and property industries. This study highlights the impact of four indicators of internal mechanism of corporate governance, i.e. board size, board independence, board gender and board ownership, on three measurements of firm risks, i.e. total risk, asset return risk and idiosyncratic risk.


Design/methodology/approach Panel data analysis is conducted using a sample of 62 companies of agriculture, mining and property industries listed in Indonesia Stock Exchange from 2013 to 2017. Pooled ordinary least square with hetero-corrected is the statistical approach conducted to test the hypotheses.


Findings The result indicates that board size and board gender insignificantly influence firm risks. While board independence gives varied impacts towards firm risks, it gives positive influence towards total asset return risk, insignificant towards idiosyncratic risk and negative towards total risk. Other interesting results are found in board ownership that has insignificant influence on asset return risk and negative influence on idiosyncratic and total risk.


Research limitations/implications Firms should incorporate corporate governance, especially the impactful roles of board independence and board ownership as they serve as tools in reducing firm risk. Moreover, investors may have a better understanding of corporate governance and factors that are influencing firm risks. Therefore, this study can assist them to make the right investment decision.


Originality/value This study is notably the first to use comprehensively three measurements of firm risks in Indonesia. Risks can come from internal and external, thus the company should understand the various types of risks facing the company. Total risk measures both the internal and external risks, while asset return risk gives another perspective using overall market perception about the equity and assets of the company. Finally, this study also measures internal risk, which is the only risk that can be controlled and minimised by the board of the company.