Articles
<![CDATA[AN EXAMINATION OF VOLUNTARY DISCLOSURE, INDEPENDENT BOARD, INDEPENDENT AUDIT COMMITTEE AND INSTITUTIONAL OWNERSHIP: FIRM SIZE AS A MODERATOR ]]>
<![CDATA[Pangaribuan, Hisar]]>
<![CDATA[ Jurnal Muara Ilmu Ekonomi dan Bisnis Vol 2, No 2 (2018): Jurnal Muara Ilmu Ekonomi dan Bisnis ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24912/jmieb.v2i2.1820
<![CDATA[: 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. Studi ini meneliti dampak dewan independen, komite audit independen dan kepemilikan institusional terhadap pengungkapan sukarela (dengan menempatkan ukuran perusahaan sebagai variabel moderasi) di perusahaan perbankan Indonesia. Data dikumpulkan dari laporan tahunan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia sepanjang tahun studi. Hipotesis dikembangkan untuk diuji dengan pendekatan berbasis varians dan hasilnya ditafsirkan. Hasilnya menunjukkan bahwa peningkatan anggota dewan independen dan anggota komite audit independen cenderung menurunkan tingkat pengungkapan sukarela (walaupun dampaknya tidak signifikan). Dewan independen dan komite audit independen melakukan ini untuk mengurangi biaya karena pengungkapan yang tinggi dan untuk menghindari ancaman persaingan yang tinggi di perusahaan perbankan. Hasil lain menunjukkan bahwa investor institusional dianggap lebih profesional dan kuat dalam mengawasi manajemen untuk mengungkapkan lebih banyak informasi kepada publik. Bagian terakhir dari temuan penelitian menunjukkan bahwa ukuran perusahaan tidak dapat sebagai variabel moderat pada dampak dewan independen, komite audit independen dan kepemilikan institusional terhadap pengungkapan sukarela. Kata Kunci : Pengungkapan Sukarela, Dewan Independen, Komite Audit Independen, Kepemilikan Institusional, Ukuran Perusahan ]]>
<![CDATA[A STUDY OF CORPORATE GOVERNANCE STRUCTURE, DISCLOSURE AND INFORMATION ASYMMETRY IN INDONESIA BANKING INDUSTRY ]]>
<![CDATA[Sihombing, Jenny]]>;
<![CDATA[Pangaribuan, Hisar]]>
<![CDATA[ Jurnal Akuntansi Vol 21, No 2 (2017): May 2017 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (189.575 KB)
|
DOI: 10.24912/ja.v21i2.192
<![CDATA[The purposes of this study are to find out the effect of corporate governance structure on information asymmetry, to find out the effect of corporate governance structure on disclosure, and to find out the effect of disclosure on information asymmetry in Indonesia banking industry. This study used partial least square/ variance based statistical method.  The results of this study found out that good implementation of corporate governance structure will increase disclosure in Indonesia banking industry. The other result implied that the higher implementation disclosure will reduce information asymmetry in Indonesia banking industry (disclosure represented by the indicator of percentage corporate governance items disclosed or as IPCG).]]>
<![CDATA[The Study of Human Resources Management Practice on Corporate Social Responsibility ]]>
<![CDATA[Manurung, Arifin Hasudungan]]>;
<![CDATA[Riyanto, Setyo]]>;
<![CDATA[Pangaribuan, Hisar]]>;
<![CDATA[AR, E. Nurzaman]]>;
<![CDATA[Sunarsi, Denok]]>
<![CDATA[ Jurnal Ilmiah Ilmu Administrasi Publik Vol 11, No 1 (2021) ]]>
Publisher : <![CDATA[Program Pascasarjana Universitas Negeri Makassar ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.26858/jiap.v11i1.21849
<![CDATA[The topic of corporate social responsibility and human resource strategy has developed together in the study as well in practice in a business environment. Both have become very powerful tools within the company to achieve sustainable growth for the company. Corporate social responsibility deals with labor-related issues, such as human rights, labor practices, health care, and the environment, and others, while implementing a good human resource strategy will support the practice of corporate social responsibility to be more effective, meaning that there is a mutual relationship among them. Companies that implement corporate social responsibility properly will pay attention to efforts to work legality at the company and improve company performance and more adequate business sustainability. This research has shown that adequate human resources management practice would significantly increase the company's corporate social responsibility.]]>
<![CDATA[PENGARUH SOLVABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PERUSAHAAN SUB SEKTOR PERBANKAN YANG TEDAFTAR DI BEI DARI TAHUN 2018-2019 ]]>
<![CDATA[HEMAT SABRIANTO R SIGALINGGING]]>;
<![CDATA[HISAR PANGARIBUAN]]>
<![CDATA[ JURNAL EKONOMI, SOSIAL & HUMANIORA Vol 3 No 07 (2022): INTELEKTIVA : JURNAL EKONOMI, SOSIAL DAN HUMANIORA -EDISI MARET 2022 ]]>
Publisher : <![CDATA[KULTURA DIGITAL MEDIA ( Research and Academic Publication Consulting ) ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study aims to examine the effect of solvency as measured by debt to asset ratio and debt to equity ratio on corporate social responsibility. The research method used in this study is a descriptive quantitative method using 41 banking companies listed on the Indonesia Stock Exchange from 2018-2019, therefore 123 research samples were observed. The data used is quantitative data derived from the company’s annual report. Corporate social responsibility is measured by content analysis of the company’s annual report on the disclosure of corporate social responsibility. Meanwhile, the debt to asset ratio is measured by calculating total debt divided by total assets for the current period, and the debt to equity ratio is measured by total debt divided by total equity for the current period. The results showed that the debt to asset ratio had a significant and positive effect on corporate social responsibility with a value of 0.015 <0.05, while the debt to equity ratio had a positive and insignificant effect on corporate social responsibility with a value of 1.208 > 0.05. Companies with high debt levels tend to make better corporate social responsibility disclosures to increase public trust in related companies.]]>
<![CDATA[Pengungkapan Informasi Modal Intelektual, Nilai Perusahaan dan Harga Saham ]]>
<![CDATA[Ifki Putri Dwi Nanda Dutrianda]]>;
<![CDATA[Hisar Pangaribuan]]>
<![CDATA[ InFestasi Vol 16, No 2 (2020): DESEMBER ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21107/infestasi.v16i2.8971
<![CDATA[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. Penelitian ini melakukan pemodelan akan intelectual capital, nilai perusahaan dan harga saham, dengan tujuan untuk untuk mengetahui pengaruh pengungkapan modal intelektual terhadap nilai perusahaan, pengaruh pengungkapan modal intelektual terhadap harga saham dan juga pengaruh nilai perusahaan terhadap harga saham yang dilakukan pada perusahaan perbankan di Asia Tenggara. Metode pemilihan sampel yang digunakan pada penelitian ini adalah purposive sampling. Dari 285 bank di Asia Tenggara, maka didapati ada 222 bank yang menjadi sampel penelitian ini. Data diolah menggunakan aplikasi STATA. Hasil penelitian ini menunjukan bahwa peningkatan pengungkapan informasi modal intelektual yang dilakukan oleh perusahaan perbankan di Asia Tenggara tidak dapat secara signifikan mempengaruhi peningkatan nilai perusahaan, sementara pada kesempatan yang sama peningkatan pengungkapan informasi modal intelektual itu sendiri dapat secara signifikan mempengaruhi peningkatan harga saham di pasar dan hasil lain juga menunjukkan bahwa meningkatnya nilai perusahaan dapat secara signifikan mempengaruhi peningkatan harga saham di pasar. Penerapan dan pengungkapan informasi modal intelektual dipandang penting untuk mengoptimalkan harga saham di pasar.]]>
<![CDATA[The Financial Perspective Study on Tax Avoidance ]]>
<![CDATA[Hisar Pangaribuan]]>;
<![CDATA[Jouse Fernando HB]]>;
<![CDATA[Sukrisno Agoes]]>;
<![CDATA[Jenny Sihombing]]>;
<![CDATA[Denok Sunarsi]]>
<![CDATA[ Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33258/birci.v4i3.2287
<![CDATA[Practically, it is still found that there is a distinction of interest between government and taxpayers, where the government has an interest in collecting taxes as optimal as possible to be channeled in the public interest, while taxpayers try to pay tax as efficiently as possible for their individual benefits. This study employed a confirmatory descriptive approach with aims to find out wheter financial reasons urged taxpayers to do tax avoidance. The population in this study is the annual financial statements of manufacturing companies listed in Indonesia Stock Exchange. The data collected and processed using the ordinary least square approach. This study proposed that transfer pricing has no significant effect on tax avoidance, leverage has a significant effect on tax avoidance, profitability has a significant effect on tax avoidance, and sales growth has a significant effect on tax avoidance. While the result of the simultaneous test shows that the overall predictor has a significant effect on tax avoidance. The findings from this study are important inputs, especially for government tax recipients to pay more attention to the companies where profitability and sales growth are high, and when receivables shifts are more concentrated on receivables with related parties when compared to receivables from other parties, the such companies are tend to do tax efficiency by means of tax avoidance.]]>
<![CDATA[PENGARUH PENGAWASAN TERHADAP LABA PERUSAHAAN (Studi Empiris Pada Perusahaan Perbankan yang Terdaftar pada Bursa Efek Indonesia Tahun 2017-2019) ]]>
<![CDATA[Sherin Natalia Hutasoit]]>;
<![CDATA[Hisar Pangaribuan]]>
<![CDATA[ Neraca: Jurnal Pendidikan Ekonomi Vol 7 No 1 (2021): Neraca: Jurnal Pendidikan Ekonomi ]]>
Publisher : <![CDATA[Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33084/neraca.v7i1.2872
<![CDATA[Penelitian ini bertujuan untuk mengetahui bagaimana pengawasan mempengaruhi laba perusahaan perbankan di Indonesia. Sampel penelitian terdiri dari 41 perusahaan perbankan yang terdaftar dalam BEI selama periode 2017-2019. Variabel independen dalam penelitian ini merupakan Good Corporate Governance, dengan ROA sebagai variabel dependen. Penelitian ini menggunakan metode purposive sampling, dengan data sekunder yang diambil dari www.idx.co.id. Penelitian ini menggunakan model analisis linear berganda yang menunjukkan bahwa proporsi dewan komisaris independen, ukuran komite audit, dan kepemilikan manajerial secara simultan berpengaruh signifikan terhadap ROA. Sedangkan secara parsial ukuran komite audit juga didapati memiliki pengaruh yang signifikan terhadap ROA, namun proporsi dewan komisaris independen dan kepemilikan manajerial didapati tidak berpengaruh signifikan terhadap ROA.]]>
<![CDATA[The Internal Control Effort in Improving Company Performance ]]>
<![CDATA[Hisar Pangaribuan]]>;
<![CDATA[Jenny Sihombing]]>;
<![CDATA[Denok Sunarsi]]>;
<![CDATA[Daniel T.H. Manurung]]>
<![CDATA[ Kontigensi : Jurnal Ilmiah Manajemen Vol 10 No 1 (2022): Kontigensi: Jurnal Ilmiah Manajemen ]]>
Publisher : <![CDATA[Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.56457/jimk.v10i1.267
<![CDATA[The implementation of effective internal control contributes broadly to improving the implementation of corporate governance and performance. This study aims to confirm and describe how implementing effective internal control can improve company performance. Data were collected based on the respondents' perceptions, namely the internal control units of nine selected companies listed on the Indonesia Stock Exchange. A multiple regression approach processed the data. The test results proposed that the dimensions of internal control, namely monitoring activities, communication and information, control activities, risk assessment, and control environment, have a positive and significant influence on efforts to improve company performance. The board of commissioners must continue to direct and motivate management to implement effective internal control to improve company performance.]]>
<![CDATA[A Study Of Corporate Governance Structure, Disclosure And Information Asymmetry In Indonesia Banking Industry ]]>
<![CDATA[Jenny Sihombing]]>;
<![CDATA[Hisar Pangaribuan]]>
<![CDATA[ Jurnal Akuntansi Vol. 21 No. 2 (2017): May 2017 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24912/ja.v21i2.192
<![CDATA[Thepurposesof thisstudyare to find out the effect of corporate governancestructure on information asymmetry, to find out the effect of corporate governancestructure on disclosure, and to find outtheeffect of disclosure on information asymmetryin Indonesia banking industry.This studyused partial least square/ variance basedstatistical method.Theresultsof this studyfound outthatgood implementation ofcorporate governance structurewill increasedisclosure in Indonesia banking industry.Theother result implied that the higher implementation disclosurewill reduceinformationasymmetry in Indonesia banking industry (disclosurerepresentedby the indicator ofpercentage corporate governance items disclosed or as IPCG).]]>
<![CDATA[THE PROVISION OF HIGH-QUALITY FINANCIAL INFORMATION IN INCREASING VOLUNTARY DISCLOSURE ]]>
<![CDATA[Hisar Pangaribuan]]>;
<![CDATA[Endah Sri Wahyuni]]>;
<![CDATA[Harsono Yoewono]]>;
<![CDATA[Denok Sunarsi]]>
<![CDATA[ International Journal of Artificial Intelligence Research Vol 6, No 1.2 (2022) ]]>
Publisher : <![CDATA[STMIK Dharma Wacana ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (312.947 KB)
|
DOI: 10.29099/ijair.v6i1.398
<![CDATA[Diverse parties require more extensive, pertinent, exhaustive, and timely information to aid decision-making. This research aims to determine how financial information quality (FIQ) affects voluntary disclosure (VD), particularly when it is moderated by corporate culture (CC). We employed two stages of data collection. The first stage was carried out by distributing questionnaires to company accountants, auditors, and educator accountants concerning the FIQ, CC, and VD. The selected respondents were considered competent with the intended research topic to obtain the respondents' objective and professional perceptions of the distributed questionnaires. The second stage was conducting semi-structured interviews with the competent participants to obtain their professional judgments on the variables studied. The data was processed using a variance-based approach to answer the constructed hypotheses. The study proposed that high-quality financial information could significantly influence the increase of VD. This study also showed that an opened CC could strengthen VD. The supervisory role of top management and the board is crucial to producing reliable, high-quality financial information and building a more open CC. It also influences the growth of VD, reduces information asymmetry, and increases capital market investment transactions. ]]>
