This research is an empirical research that aims to determine the effect of fraud diamond toward financial statement fraud on the public companies LQ-45 listed in Indonesia Stock Exchange (IDX) from 2010 to 2014. The test is performed by using multiple linear regression on the 22 data samples. The results show that external pressure and rationalization variables proved to be significantly positive, while financial stability, financial targets, change of auditors, personal financial need, nature of industry, ineffective monitoring and capability were not proven against financial statement fraud. The results of this study are expected to be a reference for further researchers and users of other financial information in detecting fraud on the financial statements.
Information technology has grown rapidly; one of the industry's products in the trend in Indonesia is e-wallet, such as OVO and DANA. This research study aims to find out the empirical evidences regarding the perceived risks, reputations, service features, and promotions on the intention to use e-wallet with experiences as the moderating variable. The data used in this research is primary data obtained from online questionnaire sent to 160 respondents -university students in the Special Region of Yogyakarta Indonesia, selected by using purposive sampling method. Data analysis is carried out using multiple regression. The research findings reveal that reputations and service features have a positive and significant influence on the intention to use e-wallet, while perceived risks and promotions do not influence the intention to use ewallet. Furthermore, experiences do not influence of perceived risks, reputations, service features, and promotions on the intention to use ewallet.
Purpose This study aims to investigate the effect of the classification of origin country of institutional shareholder (domestic, developed and developing country) and its status on stock exchange (listed and unlisted) on environmental disclosure level in Indonesian companies. Design/methodology/approach The data set comprises 474 non-financial firms listed in Indonesian Stock Exchange (IDX) for the period of 2017 to 2019. The study uses an environmental disclosure checklist to measure the extent of environmental disclosure in companies’ reports. Panel regression analysis technique is adopted to investigate the association between total percentage of shares held by institutional shareholders based on the classification of origin country and the status in stock exchange, and the extent of environmental disclosure. Findings The study reveals that the extent of environmental disclosure is positively and significantly associated with institutional investors from domestic, developed countries, listed and unlisted institutional investors. Further analysis shows interesting results that institutions from developing countries have a negative and significant relationship with environmental disclosure in non-sensitive industries. Research limitations/implications The authors recognize the issue of authors’ subjectivity in the measurement process of environmental disclosure. The sample for this study encompasses Indonesian listed firms. Thus, the results may not be generalized to Indonesian unlisted firms and other countries or regions. Practical implications This study suggests managers to engage more with institutional shareholders because they have greater concern for environmental disclosure practices. The current study also suggests managers to make strong environmental policies as they are important to ensure that institutional shareholders’ investments are safe. Social implications Given the positive impact institutional shareholders have on the level of environmental disclosure, it indirectly indicates that institutional shareholders have a strong motivation to make the world a better place. Originality/value This study offers in-depth insights into the effect of institutional ownership on environmental disclosure based on the classification of origin country and listing status of institutional investors.
Risk management is the effort done to minimize the possible risks that might occur in future. This study aimed to examine the influence of firm size, audit committee, and risk committee on risk management disclosure and to examine the influence of firm size, audit committee, risk committee, and risk management disclosure on firm banking value. The research sample comprised 40 banking firms listed on the Indonesia Stock Exchange (IDX) during 2016 to 2018. The hypothesis testing was done by using a regression data panel. The results revealed that the firm size and risk committee had a positive influence on the disclosure of risk management, and audit committee did not have a positive influence on the disclosure of risk management. This study also proved the positive influence of firm size, audit committee, and risk committee on firm banking value through risk management disclosure. The limitation of this study was the measurement of the risk management disclosure index which contained an element of subjectivity in understanding the index, so it had the opportunity to give different perceptions if research is carried out in the future. The implication of this study requires to consider the size of the company and that of the risk committee, so that it will minimize risk for investors in future.
PENDAHULUANOrganisasi merupakan kumpulan orang yang bekerja sama untuk mewujudkan suatu tujuan.Orang bergabung dalam organisasi pada dasarnya karena ia ingin mewujudkan tujuan yang tidak mungkin dicapai melalui usahanya sendiri. Organisasi dikelola oleh hierarchy of managers, dari yang paling tinggi (CEO), manager unit bisnis, manajer unit fungsional dan manager subunit dibawahnya sesuai struktur organisasi. Manager di seluruh level harus memastikan bahwa orang-orang yang menjadi tanggungjawabnya mengimplementasikan strategi organisasi untuk mencapai tujuan dengan melakukan proses pengendalian manajemen. Proses pengendalian manajemen diawali dengan proses
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