Coorporate governance mechanism and the moderating effect of independency on the integrity of financial reporting

Savitri, Enni

doi:10.21511/imfi.13(4).2016.06

Cited by 13 publications

(13 citation statements)

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“…Haniffa and Cooke (2005) stated that the higher the number of independent commissioners in the board, the more they play their role in the wider disclosure in the purpose of creating relevant value of intellectual capital for the stakeholders. Savitri (2016) found that independent commissioners together with institutional ownership and public accounting correlate with the integrity on the financial statement. Therefore, Nasir and Abdullah (2004) concluded in their research that there is a positive significant correlation between independent commissioners and a disclosure.…”

Section: Composition Of Independent Commissionersmentioning

confidence: 98%

The influence of corporate governance on the intellectual capital disclosure: a study on Indonesian private banks

Tulung

Saerang

Pandia

2018

Banks and Bank Systems

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The release of bank’s intellectual capital is one of the important elements of bank’s annual reports. Although it is not presented adequately in the annual reports, voluntary disclosure of bank’s intellectual capital relatively represents the response to the needs of greater information for the users. This research aims to see the influence of corporate governance on the intellectual capital disclosure based on a case study on private banks in Indonesia. The variables to be examined in the research include the Composition of Independent Commissioners as well as The Competence of Audit Committee and Risk Oversight Committee. The samples were taken using purposive sampling, considering particular criteria. As many as 62 banks are selected to be taken as research samples. The data were analyzed using multiple linear regression analysis method. The result of a partial test shows that the Composition of Independent Commissioners has a positive and significant influence on the intellectual capital disclosure; the Competence of Audit Committee has a positive and significant influence on the intellectual capital disclosure; and the Competence of Risk Oversight committee does not influence the intellectual capital disclosure. Meanwhile, the result of a simultaneous test shows that the Composition of Independent Commissioners, the Competence of Audit Committee, and the Competence of Risk Oversight Committee significantly influence the intellectual capital disclosure.

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Section: Composition Of Independent Commissionersmentioning

confidence: 98%

The influence of corporate governance on the intellectual capital disclosure: a study on Indonesian private banks

Tulung

Saerang

Pandia

2018

Banks and Bank Systems

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“…Institutional ownership encourages the emergence of more optimal monitoring of the firms' performance. Through an effective monitoring process, institutional investors are able to monitor the management to reduce the extent of earnings management (Savitri, 2016).…”

Section: Institutional Ownershipmentioning

confidence: 99%

The Influence of Islamic Corporate Governance Towards Financial Performance (Empirical Study on Sharia Commercial Banks in Indonesia Year 2013-2017)

Nasution

Nasrizal

2020

ijesh

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This study aims to find empirical evidence of the Islamic corporate governance mechanism influence the institutional ownership, commissioner board proportion, a board of independent commissioners, the sharia supervisory board proportion, and the audit committee on financial performance. The population of this study is Sharia Commercial Bank in Indonesia year 2013-2017. The population is 13 Sharia Commercial Banks. The sampling technique in this study used a purposive sampling technique. This study obtained 9 banks. The data used is secondary data and data analysis methods using multiple regression analysis. The result of this study concludes that the institutional ownership, the size of board commissioners, independent commissioner board, the size of the sharia supervisory board, and the audit committee do not affect financial performance.

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“…The relationship between corporate governance mechanisms and institutional ownership, managerial ownership, independent commissioners, audit committee and the quality of public accounting firm towards the integrity of financial statements was investigate by Savitri (2016).…”

Section: Literature Reviewmentioning

confidence: 99%

Sustainability reporting in the light of corporate social responsibility development: economic and legal issues

Sukhonos

Makarenko

2017

Problems and Perspectives in Management

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Independent audit assurance of sustainability reporting is the basis for increasing the credibility of the stakeholders, its transparency and reliability; it is a means of implementing legal liability of the company and the evidence of achievement of its legitimacy to the public. The bases for providing such assurance are the standards of implementation of audit tasks in the sphere of sustainable development. Comparative analysis of international practice as for assurance regarding the SR with local realities, based on the reporting database of Ukrainian GRI companies for the 2005-2014 years, witnessed the initial phase of such practices among Ukrainian companies, and the need to strengthen regulatory efforts to determine the legal status of SR auditing standards in Ukraine, ensuring a legal environment and the development of corporate social responsibility initiatives.

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Coorporate governance mechanism and the moderating effect of independency on the integrity of financial reporting

Cited by 13 publications

References 0 publications

The influence of corporate governance on the intellectual capital disclosure: a study on Indonesian private banks

The influence of corporate governance on the intellectual capital disclosure: a study on Indonesian private banks

The Influence of Islamic Corporate Governance Towards Financial Performance (Empirical Study on Sharia Commercial Banks in Indonesia Year 2013-2017)

Sustainability reporting in the light of corporate social responsibility development: economic and legal issues

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