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PENGARUH UKURAN DEWAN KOMISARIS DAN KEPEMILIKAN ASING TERHADAP LUAS PENGUNGKAPAN CSR Chen, Ming
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 10, No 2 (2019): El Muhasaba
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v10i2.6721

This study aims to determine the effect of the size of the Board of Commissioners and Foreign Ownership on the Extent of CSR Disclosure. This study was tested using multiple regression. The sample is a Manufacturing company listed on the Indonesia Stock Exchange. The study period for 3 years fr: m 2014 until 2016. The results of the study found that the size of the board of commissioners influences the extent of CSR disclosure while Foreign Ownership does not affect the wide range of CSR disclosure.

The Role Of Foreign Ownership In Moderating The Effect Of Company Size On Intellectual Capital Disclosure Chen, Ming
Jurnal Akuntansi Vol 23, No 1 (2019): January 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

The purpose of the empirical study is to examine whether foreign ownership in moderating the relationship between company size and disclosure of intellectual capital. In this study, the variables of foreign ownership are measured by the amount of foreign ownership divided by the total number of shareholders in the company. The size of the company is proxied by Market Capitalization. Moreover, the disclosure of intellectual capital is measured by the ICD (Intellectual Capital Disclosure) Index which amounts to 25 items. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2017. This study uses the MRA model and uses SPSS as a testing tool. The result of this study is the foreign ownership is able to moderate the relationship between company size and disclosure of intellectual capital.

What are the determinants of underpricing in Initial Public Offerings? Evidence from Indonesia Heriyanto, Heriyanto; Chen, Ming; Lyani, Erni
Journal of Enterprise and Development (JED) Vol. 5 No. Special-Issue-1 (2023): Journal of Enterprise and Development (JED)
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar

Purpose — This study aims to investigate the impact of different variables, including firm size, underwriter reputation, firm age (representing asymmetric information), board ownership, institutional ownership (representing ownership structure), industry sector (financial or non-financial), and ownership status (state-owned or non-state-owned enterprises) on the initial return, which serves as a measure of underpricing level.Method — We focus on companies that underwent initial public offerings (IPOs) between 2010 and 2019. For our study, we selected a sample of 261 firms using the purposive sampling technique. To analyze the data, we employed a multiple linear regression model and utilized SPSS as a testing tool.Result — Based on our research findings, we have identified that firm size, underwriter reputation, and institutional ownership significantly affect the level of underpricing. However, we found no evidence to suggest that factors such as company age, board ownership, industry sector, or ownership status have any impact on the underpricing level. Our results support the notion that asymmetric information plays a crucial role in explaining the observed underpricing phenomenon in IPOs, while industry type and ownership structure do not contribute to its explanation.Contribution — This study makes a valuable contribution to the existing research on IPO underpricing in Indonesia. It stands out by employing a comparatively long research period and incorporating not only variables that address asymmetric information but also variables pertaining to governance mechanisms, specifically board ownership and institutional ownership.

Pengaruh Transfer Pricing, Intangible Assets, Dan Multinationality Terhadap Pemanfaatan Suaka Pajak (Tax Haven) Wijaya, Prisca Adelia; Chen, Ming
Jurnal Informasi Akuntansi (JIA) Vol. 1 No. 1 (2022): Jurnal Informasi Akuntansi (JIA) Volume 1 Nomor 1 Tahun 2022
Publisher : Prodi Akuntasi, Fakultas Bisnis dan Akuntansi Unika Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jia.v1i1.471

Penelitian ini bertujuan untuk mengetahui pengaruh transfer pricing, intangible assets¸ dan multinationality terhadap pemanfaatan tax haven yang dilakukan oleh perusahaan yang terdaftar di Bursa Efek Indonesia dengan periode penelitian 2016-2019. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling. Jumlah sampel yang memenuhi kriteria adalah sebanyak 131 sampel. Pengujian hipotesis menggunakan analisis regresi logistik. Hasil penelitian ini menunjukkan bahwa transfer pricing berpengaruh negatif terhadap pemanfaatan tax haven, sedangkan intangible assets dan multinationality tidak berpegaruh terhadap pemanfaatan tax haven

Gender Diversity as a Moderator: Exploring its Impact on the Link Between Sustainability Reporting and Firm Value Chen, Ming; Robiani, Bernadette; Saftiana, Yulia; Mukhtaruddin, Mukhtaruddin
Journal of International Conference Proceedings Vol 7, No 5 (2024): 2024 ICPM Bali Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v7i5.3667

This study seeks to examine the influence of gender diversity on the relationship between sustainability reporting and firm value in Indonesian manufacturing enterprises from 2021 to 2023. This study utilizes secondary data derived from the annual reports of firms listed on the Indonesia Stock Exchange (IDX). This study measures gender diversity by the percentage of female members on a company's board of commissioners. Sustainability reporting is measured using the GRI 2016 standards, with the economic sector divided into 6 subsections consisting of 13 indicators, the environmental sector divided into 8 subsections consisting of 30 indicators, and the social sector divided into 19 subsections consisting of 34 indicators. Firm value is measured using the Price-to-Book Value ratio. The research sample consists of consumer non-cyclicals, and purposive sampling technique is employed. To analyze the data, this study applies Moderated Regression Analysis (MRA) with the assistance of SPSS. The results of the study indicate that gender diversity does not moderate the effect of sustainability reporting on firm value. This finding suggests that while sustainability reporting may influence firm value, gender diversity does not have a significant moderating effect in the context of manufacturing companies in Indonesia. This study recommends considering other factors that may be more effective in moderating the relationship between sustainability reporting and firm value.Keywords: "Gender Diversity"; "Sustainability Report"; and "Firm Value"

What are the determinants of underpricing in Initial Public Offerings? Evidence from Indonesia Heriyanto, Heriyanto; Chen, Ming; Lyani, Erni
Journal of Enterprise and Development (JED) Vol. 5 No. Special-Issue-1 (2023): Journal of Enterprise and Development (JED)
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar

Purpose — This study aims to investigate the impact of different variables, including firm size, underwriter reputation, firm age (representing asymmetric information), board ownership, institutional ownership (representing ownership structure), industry sector (financial or non-financial), and ownership status (state-owned or non-state-owned enterprises) on the initial return, which serves as a measure of underpricing level.Method — We focus on companies that underwent initial public offerings (IPOs) between 2010 and 2019. For our study, we selected a sample of 261 firms using the purposive sampling technique. To analyze the data, we employed a multiple linear regression model and utilized SPSS as a testing tool.Result — Based on our research findings, we have identified that firm size, underwriter reputation, and institutional ownership significantly affect the level of underpricing. However, we found no evidence to suggest that factors such as company age, board ownership, industry sector, or ownership status have any impact on the underpricing level. Our results support the notion that asymmetric information plays a crucial role in explaining the observed underpricing phenomenon in IPOs, while industry type and ownership structure do not contribute to its explanation.Contribution — This study makes a valuable contribution to the existing research on IPO underpricing in Indonesia. It stands out by employing a comparatively long research period and incorporating not only variables that address asymmetric information but also variables pertaining to governance mechanisms, specifically board ownership and institutional ownership.

Experimental and Bearing Capacity Research on Prestressed Shape Memory Alloy Strips Confined Concrete Column Xu, Lidan; Mu, Guangtao; Zhao, Jitao; Zhu, Miaomiao; Chen, Ming; Yan, Yutong; Shi, Mingfang
Civil Engineering Journal Vol. 11 No. 7 (2025): July
Publisher : Salehan Institute of Higher Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28991/CEJ-2025-011-07-01

The prestressed shape memory alloy (SMA) strips confined columns are a novel reinforcement method, which not only exerts active confinement stress on the core concrete but also avoids the common stress hysteresis problem in reinforcement. This paper performed axial compression tests on eight sets of concrete columns with varying SMA strip width, net spacing, and pre-strain, and the impacts of these variables regarding the failure pattern, bearing capacity, and deformability of the specimens were investigated. A calculation model for the bearing capacity of SMA strips actively confined to concrete columns was established and contrasted with the prediction performance of the BP neural network. The results indicate that compared to the unconfined column, SMA strip-confined columns exhibit obvious ductile failure under compression, with the highest increase of bearing capacity and deformability reaching up to 20.27% and 24.96%, respectively. The confinement effect becomes better and better with the increasing strip width or the decreasing strip net spacing. When the strip pre-strain gradually increases, the bearing capacity of confined columns gradually improves, while the deformability first enhances and then weakens. The experimental data of other scholars is used to verify that the calculation results accord with the experimental results well, and the prediction precision of the proposed calculation model exceeds that of the BP neural network. Meanwhile, it is confirmed that the BP neural network exhibits a high fitting level in bearing capacity prediction (R2training=0.990 and R2test=0.965), offering a novel approach for predicting the bearing capacity of structures.

Just In Time (JIT) Based Manufacturing Innovation for Production Cost Efficiency: Empirical Analysis at CV. Natural Setiawan, Heri; Susanto, Sani; Rinamurti, Micheline; Chen, Ming; Alfian, Achmad
Jurnal Ekuisci Vol 3 No 2 (2025): Vol 3 No 2 November 2025
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v3i2.945

Background, The production process at CV Natural is critical because the sales results of the product are to turn the wheels of the company's economy. The duration of production significantly affects the company because of the targets it must meet. In the production process of wooden carpets and various interior mat products from wood, there is much waste of wood raw materials, while if the wood is stored for too long, damage will occur. So, with this waste, there is a waste of storage costs on wood raw materials. Aim: This study aims to determine the application and role of Just In Time (JIT) in the efficiency of the company's production costs. Methods, JIT methods can streamline production costs without having to reduce product quality—determination of the optimal order quantity, applying JIT to the production line with the concept of line balancing. Results: The company's raw material inventory policy is not optimal and has not shown production cost efficiency compared to using the Economic Order Quantity (EOQ) method or the JIT method. Conclusions: if using the EOQ method, the company can save 63.89% or Rp. 113,473,933.41 of production costs, and if using the JIT method, the company can save 95.47% or Rp. 112,332,193.00 of the total inventory cost of Rp. 177,655,932.73. Implication, CV. Natural's JIT implementation has the potential to improve production cost efficiency significantly, provided it is managed with a solid supply chain management strategy and supported by adequate information systems. However, risk mitigation is required through strategic minimum buffers and close supplier relationships.

Peran Dewan Komisaris Dalam Memoderasi Pengaruh Intellectual Capital Disclosure Terhadap Nilai Perusahaan Chen, Ming
Jurnal Keuangan dan Bisnis Vol. 19 No. 2 (2021): Jurnal Keuangan dan Bisnis Volume 19 No. 2, Edisi Oktober 2021
Publisher : Catholic University Musi Charitas

The purpose of this study is to test empirically whether the size of the board of commissioners can moderate the broad relationship of intellectual capital disclousure to firm value. In this study, the size of board of commissioners is measured by the nymber of commissioners is measured by the number of commissioners in the company. Intellectual capital dislosure is measured by the ICD Index which consists of 25 items. Meanwhil, the company value uses price book value. The sample of this research is banking companies listed on the Indonesia Stock Exchange from 2016 to 2020. This study uses the MRA model and uses SPSS as a testing tool

Tinjauan Luas Pengungkapan Corporate Social Responsibility (CSR) : Tata Kelola, Struktur Kepemilikan, dan Kinerja Perusahaan Chen, Ming; gunawan, andrew
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 3 (2025): Research Articles July 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i3.2762

This study investigates the extent of Corporate Social Responsibility (CSR) disclosure among banking companies in Indonesia, focusing on the influence of corporate governance (proxied by the proportion of independent commissioners), ownership structure (foreign ownership), and firm performance (return on assets). The research is grounded in stakeholder theory and information asymmetry theory, which argue that effective governance and transparency serve to legitimize a firm's actions in the eyes of stakeholders. The sample consists of Indonesian banking firms listed on the Indonesia Stock Exchange (IDX) during 2020–2023, selected using purposive sampling. Using panel data regression with the Random Effect Model (REM), the findings reveal that none of the three independent variables independent commissioners, foreign ownership, and profitability have a statistically significant effect on CSR disclosure levels. These results suggest that the expected positive relationships between governance, ownership, and performance with CSR disclosure may not apply uniformly in the banking sector. Institutional pressures, short-term investor orientation, and symbolic compliance may account for these inconsistencies. The study highlights the need for more comprehensive governance mechanisms and stakeholder engagement strategies to enhance CSR disclosure practices in Indonesian banks.

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