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All Journal Jurnal Manajemen Bisnis Akuisisi : Jurnal Akuntansi ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi BALANCE: Economic, Business, Management and Accounting Journal Interdisciplinary Social Studies Indonesian Journal of Innovation Studies Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Advances in Accounting, Economics, and Management Journal of Economics, Assets, and Evaluation
Pamungkas, Wihandaru Sotya
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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The Influence of Corporate Governance on Integrated Reporting Disclosure Moderated by Type Auditor Afifah, Hasnaul; Surwanti, Arni; Pamungkas, Wihandaru Sotya
Interdisciplinary Social Studies Vol. 1 No. 8 (2022): Special Issue
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v1i8.183

Abstract

The company's financial and non-financial statement information is likely to boost IRD's influence. Indonesia has not established guidelines for integrated reporting because it is still a novel concept for businesses and requires voluntary disclosure. The objective of this research is to the influence of independent board members, the board size, the female board, and the type of auditor on independent board members as a moderating variable on IRD. The sample in this study was the LQ45 Non-Banking on Indonesia Stock Exchange in the 2016-2020 period with a purposive sampling technique. The analytical tool used was Eviews 10 (x64). The result is independent board members have a positive effect and negative significance on IRD, board size has a positive effect on IRD, the female board has no effect on IRD, and the type of auditor no strengthens independent board members on IRD.
Non-Mutually Exclusive Trade-off and Pecking Order Theories: A Study in Indonesia Pamungkas, Wihandaru Sotya; Surwanti, Arni
Jurnal Manajemen Bisnis Vol. 12 No. 1: March 2021
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/mb.v12i1.9542

Abstract

Research aim: This study aimed to strengthen empirical evidence that the trade-off (TOT) and pecking order (POT) theories in Indonesia are non-mutually exclusive.Design/methodology/approach: This study employed a sample of 636 manufacturing companies from 2014 to 2018.Research finding: The results revealed that companies in Indonesia used a Capital Structure consistent (CS) with the TOT and POT, or in other words, the TOT and POT theories are non-mutually exclusive.Theoretical contribution/originality: This study is different from previous research on data analysis strengthened by separating underleveraged and overleveraged companies.Practitioner/Policy implication: CS in Indonesia is following the TOT if it is underleveraged and according to POT if it is overleveraged.Research limitation/implication: This study has the limitation of only using a sample of manufacturing companies in Indonesia. Subsequent research can provide comprehensive results by increasing the sample of all companies excludes the financial sector.
Co-Authors Afifah, Hasnaul Hidayat, Rifki Wahyu Kusumadani, Fia Muliana, Putri Surya Putri, Shinta Irfanny Setyani, Sherly Rehula Silveyra, Eka Noviani