Proses Kontrak, Teori Agensi dan Corporate Governance (Contracting Process, Agency Theory, and Corporate Governance)

Triyuwono, Edwin

doi:10.2139/ssrn.3250329

Cited by 10 publications

(10 citation statements)

References 9 publications

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“…Teori agensi pada mulanya berkembang dari penelitian Michael C. Jensen dan William H. Meckling pada tahun 1976 yang berjudul Theory of the Firm : Managerial Behavior, Agency Costs and Ownership Structure. Jensen & Meckling (1976) dalam Triyuwono (2018) menjelaskan bahwa agensi melibatkan adanya hubungan kontrak antara pemilik modal (principal) dengan manajemen (agent) berupa pendelegasian hak pengambilan keputusan dalam hal pemberian jasa atau layanan tertentu kepada agen. Teori ini membahas mengenai masalah yang timbul akibat dari pemisahan kepemilikan dan pengendalian perusahaan.…”

Section: Tinjauan Teori Teori Agensiunclassified

Pengaruh Komite Audit, Ukuran Perusahaan dan Profitabilitas terhadap Earnings Management di Perusahaan Manufaktur Sektor Barang Konsumsi

Clarissa Aulia Damayanti,

I Gusti Ketut Agung Ulupui,

Petrolis Nusa Perdana

2023

JAPA

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This study aims to examine the effect of the audit committee, firm size, and profitability on earningsmanagement. Earnings management is proxied by discretionary accruals, audit committee isproxied by the number of audit committee members, firm size is measured by the natural logarithmof the firm's total assets, and profitability is measured by return on assets (ROA). The researchmethod used is a quantitative method with secondary data. The analysis technique used is multiplelinear regression analysis. The sample selection technique uses a purposive sampling methodwhich consists of 41 manufacturing companies in the consumer goods sector listed on theIndonesia Stock Exchange for 2018-2021. The results of the study partially show that the auditcommittee has a positive and significant effect on earnings management, firm size has nosignificant effect on earnings management, and profitability has a positive and significant effecton earnings management. In addition, the audit committee, firm size, and profitabilitysimultaneously have a significant effect on earnings management.

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Section: Tinjauan Teori Teori Agensiunclassified

Pengaruh Komite Audit, Ukuran Perusahaan dan Profitabilitas terhadap Earnings Management di Perusahaan Manufaktur Sektor Barang Konsumsi

Clarissa Aulia Damayanti,

I Gusti Ketut Agung Ulupui,

Petrolis Nusa Perdana

2023

JAPA

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“…Peristiwa tersebut menyebabkan informasi yang asimetris. Pengungkapan informasi secara menyeluruh memiliki keterkaitan dengan teori keagenan, karena pengungkapan informasi dilakukan atas terjadinya asimetri informasi atau adanya ketidakseimbangan informasi yang dimiliki oleh prinsipal dan agen dengan tujuan menekan asimetri informasi (Triyuwono, 2018). Asimetri informasi dapat dicegah dengan penyampaian laporan keuangan yang telah diaudit oleh auditor independen secara tepat waktu (Rustiarini & Sugiarti, 2013).…”

Section: Pendahuluanunclassified

Pengaruh CEO Financial Expertise, Audit Committee Financial Expertise, dan Financial Distress Terhadap Audit Delay Pada Perusahaan Properti dan Real Estate Yang Terdaftar di BEI Periode 2019-2021

Paramitha,

Yuniarta

2023

JAP

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Penelitian ini bertujuan untuk mengetahui pengaruh CEO financial expertise, audit committee financial expertise, dan financial distress terhadap audit delay pada perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia. Jenis penelitian pada penelitian ini adalah kuantitatif. Populasi dalam penelitian ini adalah perusahaan properti dan real estate yang terdaftar di BEI tahun 2019-2021. Penelitian ini menggunakan data sekunder yang didapat dari situs resmi BEI dan situs resmi perusahaan. Pengambilan sampel menggunakan teknik purposive sampling. Sampel yang diperoleh sebanyak 40 perusahaan dengan pengamatan selama tiga tahun total 120 amatan. Metode analisis yang digunakan adalah analisis statistik deskriptif, uji asumsi klasik, dan uji regresi berganda. Hasil penelitian ini menunjukkan bahwa (1) CEO financial expertise berpengaruh positif dan signifikan terhadap audit delay, (2) audit committee financial expertise berpengaruh positif dan signifikan terhadap audit delay, (3) financial distress tidak berpengaruh terhadap audit delay.

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“…The responsibilities of the board of directors are to set the company's strategic goals, provide leadership to implement them, oversee the management of the business and report to shareholders on their stewardship. The actions of the board are subject to laws and regulations, regulations, and shareholders at the general meeting (Triyuwono, 2018).…”

Section: Agency Theorymentioning

confidence: 99%

Risk Disclosure in Indonesian Banking: The Role of Board of Directors and Institutional Ownership

Pijoh¹,

Pratama²,

Pramono³

et al. 2022

MINISTAL

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This study aims to examine risk disclosure by considering the influence of board tenure, gender composition of female board of directors, and institutional ownership. This study used a purposive sampling method at commercial banks registered with OJK in a total of 205 samples with 41 banking companies during the 2017-2021 period. To test the research hypothesis used panel data regression model analysis. The analysis techniques used in this study were descriptive statistical tests, preliminary tests (Breusch-Pagan, likelihood tests, hausman tests), diagnostic tests (heteroscedasticity tests and autocorrelation tests), and hypothesis testing. Based on the results of the three preliminary tests in determining the panel data regression model, this study will use the fixed effect model to examine the relationship between variables in the regression model 1. The results of the analysis prove that board tenure and institutional ownership have a positive effect on risk disclosure, while the gender composition of female directors has no effect on risk disclosure.

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Proses Kontrak, Teori Agensi dan Corporate Governance (Contracting Process, Agency Theory, and Corporate Governance)

Cited by 10 publications

References 9 publications

Pengaruh Komite Audit, Ukuran Perusahaan dan Profitabilitas terhadap Earnings Management di Perusahaan Manufaktur Sektor Barang Konsumsi

Pengaruh Komite Audit, Ukuran Perusahaan dan Profitabilitas terhadap Earnings Management di Perusahaan Manufaktur Sektor Barang Konsumsi

Pengaruh CEO Financial Expertise, Audit Committee Financial Expertise, dan Financial Distress Terhadap Audit Delay Pada Perusahaan Properti dan Real Estate Yang Terdaftar di BEI Periode 2019-2021

Risk Disclosure in Indonesian Banking: The Role of Board of Directors and Institutional Ownership

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