The current system of corporate reporting expects to convey effectively company information to the stakeholders regarding value creation for the short, medium, and long term. This study aims to investigate the effect of implementation of the integrated reporting (IR) approach on the value relevance of accounting information by observing the relative and incremental value relevance before and after implementation of IR. This empirical study was conducted using unbalanced panel data to ensure a wide range of the sample. The regression analysis was performed on 3.138 observations from 338 companies listed on the Johannesburg Stock Exchange (JSE) in 12 periods (six preand six post-IR periods). The financial data was collected from Datastreams Thomson Reuters. The results of regression show that accounting information has value relevance, thus supporting the view that the IR approach has a significant impact on the value relevance of accounting information in South African companies. This finding could help with the implementation of IR in many countries, both developed and developing, to ensure they use advanced corporate reporting models to support sustainability by implementing integrated thinking and action.
This study aims to assess the role of leadership in Indonesia’s State-Owned Enterprises in bringing the companies to be resilient amid uncertainties and a dynamic environment based on dynamic capability theory. Risk management practices are used to mediate the relationship between leadership capabilities and enterprise resilience. The authors conducted a quantitative and cross-sectional study using a questionnaire distributed to members of the board of directors and senior managers of Indonesia SOEs and their subsidiaries. Based on the structural equation modeling analysis, the findings reveal that leadership capabilities play a role in developing enterprise resilience and risk management practice. Additionally, risk management practice partially mediates the relationship between leadership capabilities and enterprise resilience. The empirical findings enrich the knowledge on the relationship between enterprise resilience, leadership capability, and risk management practice. These results enable management SOEs and their subsidiaries and policymakers to develop strategies and a policy framework to create and develop enterprise resilience and help SOEs navigate safely and triumphantly in uncertain and disruptive business environments. This study supports empirical evidence that expands the context of applying the enterprise resilience concept and dynamic capability theory in hybrid organization types, such as SOEs, that operate in emerging countries.
Financial statement fraud has cost market participants, including investors, employees, creditors, and pensioners. Capital market participants expect active and vigilant AbstrakKecurangan pelaporan keuangan menimbulkan kerugian bagi pelaku pasar, antara lain investor, pegawai, kreditur. Kecurangan ini juga merupakan ancaman yang serius bagi para pelaku pasar modal. Pelaku pasar modal mengharapkan laporan keuangan yang transparan, berkualitas, dan dapat dipercaya integritasnya. Penelitian ini bertujuan menguji pengaruh efektifitas peran dewan komisaris dan komite audit, struktur kepemilikan, peran monitoring bank, dan siklus hidup perusahaan terhadap probabilita terjadinya kecurangan pelaporan keuangan. Pengujian hipotesis dilakukan dengan menggunakan metode regresi logistik dengan menggunakan data sanksi yang dikenakan pada perusahaan yang melakukan kecurangan pelaporan keuangan, yang diperoleh dari Bapepam-LK dari tahun 2005 sampai dengan 2011. Hasil penelitian ini menunjukkan bahwa efektifitas peran komite audit dan struktur kepemilikan keluarga berpengaruh negatif terhadap probabilita terjadinya kecurangan pelaporan keuangan. Hal ini mengindikasikan efektifitas komite audit dan kepemilikan yang dikendalikan oleh keluarga dapat mengurangi probabilita terjadinya kecurangan pelaporan keuangan.Kata Kunci : fraud, corporate governance, efektifitas komite audit, struktur kepemilikan, pengawasan bank, siklus hidup perusahaan.
<p class="JurnalASSETSABSTRAK">ABSTRAK</p><p>Penelitian ini bertujuan untuk memberikan bukti empiris tentang pengaruh <em>misfit</em> ketidakpastian bisnis yang dipersepsikan dengan sistem pengendalian manajemen (<em>levers of control</em>) terhadap kinerja keuangan dan kinerja non-keuangan hotel di Bali. Sampel penelitian adalah hotel klasifikasi bintang 1 sampai 5. Responden adalah manajer yang ditentukan melalui purposive sampling. 181 manajer berpartisipasi dengan mengembalikan kuesioner. Pengujian hipotesis penelitian menggunakan analisis regresi <em>misfit</em> residual dengan program SPSS. Hasil penelitian menunjukkan bahwa pengaruh misfit ketidakpastian bisnis yang dipersepsikan dengan sistem pengendalian manajemen memiliki pengaruh negatif terhadap kinerja keuangan dan kinerja non-keuangan. Analisis sensitivitas menggunakan pengukuran lain sistem pengendalian manajemen konsisten dengan hasil utama.</p><p class="JurnalASSETSABSTRAK"><em>ABSTRACT</em></p><em>This study aims to provide empirical evidence about the effect of misfit business uncertainty perceived by management control systems (levers of control) has a negative influence on financial performance and non-financial performance of hotels in Bali. The research sample is a 1 to 5 star classification hotel. Respondents are managers who are determined through purposive sampling. 181 managers participated by returning the questionnaire. Testing the research hypothesis using regression analysis of residual misfit with the SPSS program. The results showed that the effect of business uncertainty misfit perceived by management control systems had a negative influence on financial performance and non-financial performance. Sensitivity analysis uses other measurement management control systems consistent with the main results.</em>
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