Corporate Governance and Strategic Management Accounting Disclosure

Honggowati, Setianingtyas; Rahmawati, Rahmawati; Aryani, Y. Anni; Probohudono, Agung Nur

doi:10.28992/ijsam.v1i1.24

Cited by 31 publications

(31 citation statements)

References 26 publications

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“…One objective of seeking such information is to assist managers formalize a corporate climate change strategy. This is because companies need information that potentially can be used as primary analytical tools related to market share, cost competitors and sales volume (Honggowati et al, 2017).…”

Section: Resultsmentioning

confidence: 99%

The Role of Carbon Accountant in Corporate Carbon Management Systems: A Holistic Approach

Egbunike

Emudainohwo

2017

IJSAM

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Carbon accounting consists of a combination of advanced cost allocation techniques such as activity-based management and life-cycle costing; that improve the identification and assignments of carbon-related expenses and overheads to such objects as products, services, customers and organizational processes. The study therefore sets out to find the role of carbon accountant in corporate management systems. Data used for this investigation were collected from primary and secondary sources. Primary data are first-hand information from respondents while Secondary data include textbook, Annual Reports and financial statements and internet facilities. The study employed descriptive survey and ex-post facto research design and the formulated hypotheses were tested by use of T-Test and OLS Regression. Based on the analysis and the hypothesis tested, it showed that there is a statistically significant relationship between carbon accounting and corporate performance of selected quoted Manufacturing Companies and based on this findings, it was recommended amongst others that, adaptation to conditions that include long-term changing dynamics of the natural environment should be encouraged and the focus of finance and accounting system should not only cover short-term outcomes and management of short-term costing, reporting and disclosure but also long-term climate risks.

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Section: Resultsmentioning

confidence: 99%

The Role of Carbon Accountant in Corporate Carbon Management Systems: A Holistic Approach

Egbunike

Emudainohwo

2017

IJSAM

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“…GRI, 10 UN Global Compact, and Malcolm Baldrige) and SMA literature. This research is different from Honggowati, Rahmawati, Aryani, & Probohudono (2017), this research focused on the extent of SMA disclosure and other factors that have potential determinant factors on the extent of SMA disclosure.…”

Section: |mentioning

confidence: 95%

“…This study aims to measure the extent of SMA disclosure and examine potential determinant factors of SMA disclosure. Most of the previous research of SMA focused on the use of SMA technique and used survey and interview in the reviewing the level of SMA implementation (Honggowati, Rahmawati, Aryani, & Probohudono, 2017). Thus, this study focus to investigate the extent of SMA disclosure and investigate the impact of ownership structure and firm characteristics on SMA practices in annual reports of Indonesia manufacturing companies.…”

Section: |mentioning

confidence: 99%

Strategic Management Accounting disclosure, ownership structure, and firm characteristics in Indonesia manufacturing companies

Honggowati

Rahmawati

Aryani

et al. 2019

Jurnal Keuangan Dan Perbankan

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Why managers should choose to disclose their information with investors is one of the major issues in accounting research. Because of information asymmetry and the agency problem, disclosure is an important aspect of the modern capital market. This study aims to measure the extent of Strategic Management Accounting (SMA) disclosure and the impact of ownership structure (managerial ownership, foreign ownership, government ownership) and firm characteristics (firm size, leverage, profitability) on SMA practices in annual reports of Indonesia manufacturing companies. The annual reports of 545 listed companies for 2012-2016 were examined to measure the extent of SMA disclosure and investigate potential determinant factors of SMA disclosure. This study used 42 items of weighted disclosure index, based on international guideline and SMA literature. This study used multiple regression analysis to examine the association between ownership structure, firm characteristics, and SMA disclosure. The results indicate a low extent of SMA disclosure in annual reports of Indonesia manufacturing companies. The average of SMA disclosure rate is only 39.4 percent, which indicates that SMA has not been commonly disclosed in annual reports. Further results indicate that only leverage that has an insignificant effect on the extent of SMA disclosure. The finding regarding SMA disclosure in annual reports should be on concern to regulatory authorities and standard-setters in Indonesia.

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“…Corporate governance is a set of mechanisms to ensure that company assets are used efficiently so that suppliers are guaranteed their investments and stakeholders are protected against inappropriate asset distribution activities by management. The implementation of adequate corporate governance results in enhanced monitoring of management (García Lara et al, 2007;Widyaningsih et al, 2017;Honggowati et al, 2017). Yu (2008) studies the direct effect of an analyst's role in corporate governance.…”

Section: Literature Reviewmentioning

confidence: 99%

Information asymmetry and accounting conservatism: Does analyst coverage moderate the results?

Isniawati¹,

Rahmawati²,

Gunardi³

2018

Journal of International Studies

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This study aims to examine the effect of information asymmetry on accounting conservatism moderated by analyst coverage. Net assets are measured to determine accounting conservatism. Information asymmetry is measured with the bid-ask spread, whereas analyst coverage is calculated using a proxy of analyst following. The sample in this research consists of manufacturing companies listed on the Indonesia Stock Exchange from 2010 to 2014. Data are gathered using purposive random sampling method, and the financial statement reports of 124 companies are selected. Regression test results are consistent with the hypothesis, that is, a positive correlation exists between information asymmetry and accounting conservatism. Additional evidence shows that the level of analyst coverage affects the relationship between information asymmetry and accounting conservatism. A high level of analyst coverage reduces the level of information asymmetry and decreases that of conservatism in financial statements.

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Corporate Governance and Strategic Management Accounting Disclosure

Cited by 31 publications

References 26 publications

The Role of Carbon Accountant in Corporate Carbon Management Systems: A Holistic Approach

The Role of Carbon Accountant in Corporate Carbon Management Systems: A Holistic Approach

Strategic Management Accounting disclosure, ownership structure, and firm characteristics in Indonesia manufacturing companies

Information asymmetry and accounting conservatism: Does analyst coverage moderate the results?

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