Social and environmental responsibility becomes one of the components of corporate disclosure listed on Indonesia Stock Exchange (BEI). This study examines the factors that influence the disclosure policy of social and environmental responsibility to manufacturing companies on BEI by expanding disclosure items. Factors suspected to affect social and environmental responsibility disclosure policies are media exposure, firm size, profitability and leverage. The research sample is a manufacturing company that discloses social and environmental responsibility in the period 2013-2015. The number of sample companies is 31. The number of observations used is 93 observations. The disclosure policy of social and environmental responsibility is measured by the disclosure index. This index is measured by the disclosure item in the Reporting Guidelines contained in General Repoting Initiatives (GRI). Hypothesis testing is done by multiple regression analysis. The test results fail to prove the effect of media exposure, firm size and profitability on the disclosure of social and environmental responsibility.
This research aims to understand and analyzes the effect of debt covenant, bonus plan, and political cost against company’s accounting conservatism. Independent variable for which used in this research was debt covenant measured by the ratio of leverage, bonus plan measured by company share ownership by managers, and political cost measured by the size of the company.While the dependent variable measured by accounting conservatism. The sample selection is using purposive sampling method, in order to obtain 36 observations of manufacturing company which narrowed to subsector industrial consumer goods and consistently listed at Indonesia Stock Exchange during the period 2012-2015. This research uses secondary data from company financial statements obtained from the Indonesia Stock Exchange. Multiple linear regression technique is used in this research to achieve analytical results. The result showed that debt covenant have negative insignificant effects to accounting conservatism, bonus plan have negative and significant effects to accounting conservatism, and political cost it has positive effects and significantl to accounting conservatism.
Penelitian ini bertujuan untuk membuktikan secara empiris dampak langsung mekanisme GCG terhadap kinerja perbankan di Indonesia, dampak mekanisme GCG terhadap risiko perbankan di Indonesia, dampak tidak langsung mekanisme GCG terhadap kinerja perbankan di Indonesia dengan menggunakan variabel risiko perbankan intervening. Sampel penelitian ini adalah bank konvensional yang terdaftar di Bursa Efek Indonesia dari tahun 2013 hingga 2017 dengan sampel 29 bank. Hasil penelitian menunjukkan bahwa hanya jumlah direksi dan proporsi komisaris bank independen yang berpengaruh langsung positif terhadap kinerja perbankan. Besar kecilnya komite audit perbankan berpengaruh positif terhadap total risiko dan risiko sistematis sistem perbankan. Ukuran dewan komisaris bank berpengaruh positif terhadap risiko sistematis perbankan. Jumlah direktur bank berpengaruh positif terhadap risiko sistematis dan berpengaruh negatif terhadap risiko tidak sistematis perbankan. Proporsi komisaris independen berpengaruh negatif signifikan terhadap risiko sistematis dan berpengaruh negatif terhadap unsystematic risk banking. Estimasi total risiko perbankan berpengaruh positif terhadap kinerja perbankan. Estimasi unsystematic risk banking berpengaruh negatif terhadap kinerja perbankan. Hasil penelitian ini memberikan kontribusi bagi pemegang saham yaitu untuk meningkatkan kinerja bank dengan menerapkan tata kelola perusahaan yang baik. Bagi regulator, hasil ini berkontribusi pada pemilihan calon komisaris dan komisaris independen yang lebih selektif.
These research goals are to examine the effect of the bank-specific and macroeconomic variable to the level of risk in Indonesia. The sample is 107 conventional banks in Indonesia and the number of observation in 1177 during the period 2001 to 2011. Bank risk measurement uses the ratio of non-performing loans. The dependent variable used is non-performing loans. The independent variables are capital adequacy, asset growth, the percentage of foreign ownership, the percentage of government ownership, the percentage of public ownership, GDP growth and the bank loan growth. This study provides empirical evidence banks risk are positively significant influenced by the bank risk last year and negatively significant influenced by GDP growth. Other independent variables as capital adequacy, asset growth, the percentage of foreign ownership, the percentage of government ownership, the percentage of public ownership, and the bank loan growth not influenced by bank credit risk in Indonesian. Empirical results of this study have implications for practitioners banks, institutions banking authorities or the FSA and the development of the theory of risk associated with specific bank factors and macroeconomic factors that influence banking credit risk as the results of this study.
Loan loss provisions in banks plays a vital role in maintaining the stability and health of banks, as well as fulfilling the function of banks in channeling public funds. This study aims to determine the effect of income smoothing and the behavior of procyclicality against reserves of credit losses losses, as well as the role of adoption of IAS 39 in PSAK 55 in moderating the influence of these two variables. The object of this study are conventional commercial banks that are listed on the Indonesia Stock Exchange within the research period of 2008-2017. By using purposive sampling method, I obtained 20 bank samples and 196 observations. The hypotheses in this research are tested using multiple regression analysis. This study shows that income smoothing has a positive influence on loan loss provisions, whereas procyclicality and IAS 39 adoption in PSAK 55 do not affect loan loss provisions significantly. Meanwhile, IAS 39 adoption in PSAK 55 weakens the positive influence of income smoothing, however it cannot moderate the influence of procyclicality on loan loss provisions.
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