The Influence of corporate governance, audit quality, and ownership, on financial instrument disclosure in Indonesia

Probohudono, Agung Nur; Sugiharto, Bambang; Arifah, Siti

doi:10.20885/jca.vol1.iss3.art5

Cited by 8 publications

(10 citation statements)

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“…Dalam penelitian Devi dan Suardana (2014); Sefty dan Farihah (2016) ditemukan bahwa ukuran perusahaan memiliki hubungan signifikan positif terhadap kualitas laporan keuangan. Probohudono et al (2019) mengobservasi perusahaan manufaktur dan memperoleh hasil bahwa leverage, profitabilitas, kepemilikan asing, kepemilikan publik, dan kualitas audit berpengaruh signifikan positif terhadap pengungkapan kualitas laporan keuangan. Penelitian ini menampilkan bahwa tata kelola perusahaan mampu mengurangi biaya keagenan yang timbul dan meningkatkan detail pengungkapan informasi yang memicu peningkatan kualitas laporan keuangan.…”

Section: Pendahuluanunclassified

Corporate Governance Analysis of Quality Disclosure of Non-Financial Financial Statements in Indonesia Stock Exchange Companies

Serly

Susanti

2021

BAKI

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This study discusses the effect of profitability, company size, leverage, public ownership and type of auditor on the quality of financial statement disclosure of non-financial companies on the Indonesia Stock Exchange (IDX).Research population is companies in the Indonesia Stock Exchange in 2014-2018. The total population in the year of research was 627 companies and the samples that fit the criteria were 358 companies. Retrieval data was tested by using panel regression.From these results, it indicates the variable profitability have no significant on the quality of financial of financial statement disclosures (p=0,232 > 0,05). Company size has positive and significant effect on the quality of financial statement disclosures (p=0,002 < 0,05). Leverage does not significantly influence on the quality of financial statement disclosures (p=0,560 > 0,05). Community ownership does not significantly influence on the quality of financial statement disclosures (p=0,176 > 0,05). Type of auditor has positive and significant effect on the quality of financial statement disclosures (p=0,018 < 0,05).

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Section: Pendahuluanunclassified

Corporate Governance Analysis of Quality Disclosure of Non-Financial Financial Statements in Indonesia Stock Exchange Companies

Serly

Susanti

2021

BAKI

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“…According to Pujiastuti (2008), agency theory states the term principal refers to investor or owner and the term agent refers to manager. In agency theory, Probohudono et al (2019) explain that agents can increase their welfare or utility by making use of the decisions taken as well as the level of knowledge that is not observed by the owner (principal). Under this contract, the investor provides input to the manager in making a decision (Godfrey et al, 2010).…”

Section: Literature Review Agency Theorymentioning

confidence: 99%

Free cash flow, ownership structure, and capital structure: Impact on agency cost

Aditya

Ermaya

Sari

2020

JCA

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The difference in interests between investors and company managers creates a conflict of interest, so in this case, a solution is needed to reduce this problem, namely by issuing an agency cost. This study was conducted to determine the effect of free cash flow, managerial ownership, outsider block ownership, and capital structure on agency costs in Indonesia. The population in this study were all non-financial sector companies that have been listed on the Indonesia Stock Exchange for the 2014-2018 period using multiple regression analysis techniques. The results of this study explain that free cash flow, managerial ownership, and capital structure have a significant positive effect on agency cost. Meanwhile, ownership of an outsider block does not affect agency cost. This study contributes to the science of corporate governance, especially the mechanism for reducing agency costs, and contributes to the non-financial companies themselves to reduce agency costs with manager or manager ownership programs and the right decisions in the use of corporate debt.

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“…Influence of Foreign Ownership on Transfer Pricing Foreign ownership is the share ownership by either a foreign individual or institutional party. The greater the foreign ownership has implications for increasing financial instrument disclosure (Probohudono et al, 2019). The company whose shares are owned by a foreign party tends to face asymmetrical information dissemination due to geographical and language barriers.…”

Section: Literature Reviewmentioning

confidence: 99%

The influence of ownership structure on transfer pricing

Purnamasari

2020

JCA

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This research is to analyze the influence of ownership structure on transfer pricing. The ownership structure in this study consisted of foreign ownership, managerial ownership, institutional ownership, concentrated ownership, and government ownership. Purposive sampling was used to collect 148 manufacturing companies listed in the Indonesian Stock Exchange between 2013 and 2017 out of 694 samples using EViews-9 and a generalized linear model. The results showed that foreign ownership and government ownership had positive effects on transfer pricing. In contrast, managerial ownership, institutional ownership, and concentrated ownership negatively affected transfer pricing.

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The Influence of corporate governance, audit quality, and ownership, on financial instrument disclosure in Indonesia

Cited by 8 publications

References 0 publications

Corporate Governance Analysis of Quality Disclosure of Non-Financial Financial Statements in Indonesia Stock Exchange Companies

Corporate Governance Analysis of Quality Disclosure of Non-Financial Financial Statements in Indonesia Stock Exchange Companies

Free cash flow, ownership structure, and capital structure: Impact on agency cost

The influence of ownership structure on transfer pricing

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