A Study of Corporate Governance Structure, Disclosure and Information Asymmetry in Indonesia Banking Industry

Sihombing, Jenny; Pangaribuan, Hisar

doi:10.24912/ja.v21i2.192

Cited by 10 publications

(9 citation statements)

References 21 publications

(14 reference statements)

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“…Also, the more proficient the background of KAI, the better reputation it will get, hence forcing the company to keep up its performance, starting from the risk management implementation. Overall, the ideal implementation of a good corporate governance application can magnify the level of disclosure (Sihombing & Pangaribuan, 2017). Sufficient information disclosure, especially regarding risk management, is important to ensure and provide a guarantee for investors and creditors.…”

Section: Do Corporate and Sharia Compliance Governance Affect Enterprmentioning

confidence: 99%

Do corporate and Sharia compliance governance affect enterprise risk management implementation?

Adelina¹,

Trilaksono²,

Rohi-Mone³

2020

Jurnal Keuangan Dan Perbankan

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The growth of Sharia banking assets in Indonesia greatly influenced by the scalability of Sharia banking businesses, which is supported by an increase in good corporate governance. The banking industry in general functions very closely with risk. This means that banks acutely need a risk-based management approach that is now being developed by the regulator with an integrated approach through Enterprise Risk Management (ERM). Other specific aspects of governance in Sharia banking include governance for compliance with Sharia aspects (Sharia compliance governance). The method used in this study is multiple regression analysis. We intended to examine the influence of general and Sharia governance mechanisms that exist in Indonesian Sharia banking with the level of ERM implementation. We indicated that the presence of the risk management committee, independent audit committee, and Sharia compliance audits positively and significantly affect ERM implementation. This study expected to be beneficial especially to provide input on governance policies for both banks and regulators. AbstrakPertumbuhan aset perbankan syariah di Indonesia sangat dipengaruhi oleh skalabilitas bisnis perbankan syariah, yang didukung oleh peningkatan tata kelola perusahaan yang baik. Industri perbankan pada umumnya berfungsi sangat erat dengan risiko. Ini berarti bahwa bank sangat membutuhkan pendekatan manajemen berbasis risiko yang sekarang sedang dikembangkan oleh regulator dengan pendekatan terintegrasi melalui Enterprise Risk Management (ERM).Aspek spesifik lain dari tata kelola dalam perbankan syariah termasuk tata kelola untuk kepatuhan dengan aspek syariah (tata kelola kepatuhan syariah). Metode yang digunakan dalam penelitian ini adalah analisis regresi berganda. Kami bermaksud menguji pengaruh mekanisme tata kelola umum dan syariah yang ada di perbankan syariah Indonesia dengan tingkat implementasi ERM. Kami menunjukkan bahwa kehadiran komite manajemen risiko, komite audit independen, dan audit kepatuhan syariah secara positif dan signifikan mempengaruhi implementasi ERM. Studi ini diharapkan bermanfaat terutama untuk memberikan masukan tentang kebijakan tata kelola untuk bank dan regulator.

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Section: Do Corporate and Sharia Compliance Governance Affect Enterprmentioning

confidence: 99%

Do corporate and Sharia compliance governance affect enterprise risk management implementation?

Adelina¹,

Trilaksono²,

Rohi-Mone³

2020

Jurnal Keuangan Dan Perbankan

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“…Bursa efek berperan sebagai pasar modal yang salah satu informasi yang disampaikan bursa efek adalah perubahan harga saham berbagai perusahaan. Setiap perusahaan akan berusaha untuk mengoptimalkan harga saham dengan berbagai cara, terutama melalui penerapan good governance yang memadai termasuk dengan melakukan pengungkapan informasi yang cukup kepada publik (Sihombing & Pangaribuan, 2017). Semakin tinggi harga saham perusahaan maka akan semakin besar juga kekayaan perusahaan.…”

Section: A B S T R a Kunclassified

Suatu Model Pengungkapan Informasi Modal Intelektual, Nilai Perusahaan dan Harga Saham

Dutrianda

Pangaribuan

2020

InFestasi

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This study conducted modeling of intellectual capital, firm value and stock price, with the aim of knowing the effect of intellectual capital disclosure on firm value, the effect of intellectual capital disclosure on stock prices and also the effect of firm value on stock prices carried out in banking companies in banking Southeast Asia. The sample selection method used in this study was purposive sampling. Of the 285 banks in Southeast Asia, 222 banks were found to be the samples of this study. The data is processed using the STATA application. The results of this study indicate that the increase in intellectual capital information disclosure carried out by banking companies in Southeast Asia cannot significantly affect the increase in firm value, while on the same occasion the increase in intellectual capital information disclosure itself can significantly affect the increase in stock prices. in the market and other results also show that the increase in firm value can significantly affect the increase in stock prices in the market. The application intellectual capital information disclosure is considered important to optimize stock prices in the market. PENDAHULUANPasar modal memiliki kegunaan sebagai tempat bertemu pihak pemberi modal dan dengan yang membutuhkan modal, ini berarti juga merupakan tempat perusahaan mencari orang lain yang ingin

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“…The company increases their transparency by disclosing more information to the public. Disclosure of information is essential for banking companies as the main financial institution market and as the heart of economy in the country (Sihombing & Pangaribuan, 2016).…”

Section: Introductionmentioning

confidence: 99%

An Examination of Voluntary Disclosure, Independent Board, Independent Audit Committee and Institutional Ownership: Firm Size as a Moderator

Pangaribuan

2019

JMIEB

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: This study examines the impact of the independent board, independent audit committee and institutional ownership on voluntary disclosure (by placing company size as a moderating variable) in Indonesia banking companies. Data collected from the annual report of banking companies listed on the Indonesia Stock Exchange throughout the year of study. Hypotheses developed to be tested with a variance based approach and the results were interpreted. The result has shown that the increase of independent board members and independent audit committee members tend to decrease the level of voluntary disclosure (although the impact is not significant). Independent board and independent audit committee performed this to reduce cost due to a high disclosure and to avoid the threat of high competition in banking companies. The other result has shown that institutional investors are considered more professional and powerful in supervising management to disclose more information to the public. The final section of the study's findings indicated that firm size cannot be as a moderating variable on the impact of the independent board, independent audit committee and institutional ownership toward voluntary disclosure.

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A Study of Corporate Governance Structure, Disclosure and Information Asymmetry in Indonesia Banking Industry

Cited by 10 publications

References 21 publications

Do corporate and Sharia compliance governance affect enterprise risk management implementation?

Do corporate and Sharia compliance governance affect enterprise risk management implementation?

Suatu Model Pengungkapan Informasi Modal Intelektual, Nilai Perusahaan dan Harga Saham

An Examination of Voluntary Disclosure, Independent Board, Independent Audit Committee and Institutional Ownership: Firm Size as a Moderator

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