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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi Indonesia Journal of Accounting and Investment JBTI : Jurnal Bisnis : Teori dan Implementasi Kompartemen : Jurnal Ilmiah Akuntansi Reviu Akuntansi dan Bisnis Indonesia Prosiding Seminar Nasional Program Pengabdian Masyarakat Media Riset Akuntansi Auditing & Informasi Jurnal Akuntansi Inovatif
Evi Rahmawati
Universitas Muhammadiyah Yogyakarta
Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Medicine & Pharmacology Social Sciences

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Journal : Journal of Accounting and Investment

 1 
Pengaruh Mekanisme Corporate Governance Terhadap Tingkat Kepatuhan Mandatory Disclosure Konvergensi IFRS di Perbankan Sutiyok Sutiyok; Evi Rahmawati
Journal of Accounting and Investment Vol 15, No 2: July 2014
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (335.047 KB)

Abstract

The purpose of this study is to analyze whether the mechanism of corporate governance has the influence on the level of mandatory disclosure with the IFRS convergence. The sample used in this study is the banking industry listed at Indonesian Stock Exchange in 2011-2012. Disclosure checklist from Bapepam LK is used to identify the mandatory disclosure items. The items are adjusted to GAAP applicable in Indonesia. The results of this study indicates that the total number of meetings of the Board of Commissioners and Board of Commissioners have significant effect on the level of the compliance of the mandatory disclosure convergence with IFRS. However, the number of audit committee have no influence on the level of mandatory disclosure compliance convergence IFRS.
The Effect of Corporate Governance Mechanism on Intellectual Capital Disclosure of High IC-Intensive Companies in Indonesia and Malaysia Evi Rahmawati; Naufal Fadlurrahman; Firda Shofia Azzahra
Journal of Accounting and Investment Vol 23, No 1: January 2022
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (710.493 KB) | DOI: 10.18196/jai.v23i1.10650

Abstract

Research aims: This study examines the effect of corporate governance mechanisms, such as board size, CEO duality, number of the audit committee, board gender, and family ownership, on intellectual capital disclosures.Design/Methodology/Approach: The sample study was high intellectual capital (IC)-intensive companies listed on the Indonesia Stock Exchange and Malaysia Stock during 2017-2018.Research findings: For Indonesia, the results revealed that the number of the audit committee and board size had a positive and significant effect on intellectual capital disclosures. Meanwhile, in Malaysia, the results showed that audit committees had a positive and significant effect on intellectual capital disclosures.Theoretical contribution/Originality: This study adds literature on the effect of corporate governance mechanisms on intellectual capital disclosure of high IC-intensive companies in the development of the country context.
Co-Authors Dhea Ayu Rosita Putri Dianing Widya Kusumastuti Evan Ardis Adiyatama Evy Rahman Utami Farda Fauzia Farida Julekhah Fathin Ulfatul Ashma’ Firda Shofia Azzahra Hafiez Sofyani Hafiez Sofyani Hafiez Sofyani Ietje Nazaruddin Isnani Fashikhah Linda Kurnia Alfiani Mirza Afanin Riandani Naufal Fadlurrahman Prasetya Herlambang Sutiyok Sutiyok Tedy Kurniawan