Claim Missing Document
Check
Articles

Found 3 Documents
Search

The Influences of Good Corporate Governance and Company Age on Integrated Reporting Implementation Maharanny Yulyan; Winwin Yadiati; Said Aryonindito
Journal of Accounting Auditing and Business Vol 4, No 1 (2021): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v4i1.31761

Abstract

This study aims to determine Good Corporate Governance's effect and the firm's age on integrated reporting implementation. The corporate governance structure refers to the board of commissioners, independent commissioners, the audit committee, and the meeting attendance, the study employed company size as a control variable. Several mining companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2018 were selected through a purposive sampling technique as the population of this study. Based on predetermined criteria, the selected samples of this study were 44 of 132 data. A quantitative method with descriptive statistics was chosen as a research design, and it also gained secondary data from the annual report as a data source. The study results revealed that the board of commissioners, the independent board, and the company's age and size as control variables influence integrated reporting implementation. Otherwise, the audit committee and meeting attendance do not affect the implementation of integrated reporting. Lastly, the board of commissioners, the board of independent commissioners, the audit committee, meeting attendance, company age and size as control variables jointly influenced integrated reporting implementation
Who Drives Stock Trading? Analyzing the Impact of Foreign and Local Ownership on Transaction Value Said Aryonindito; Farhatun Nisa
International Journal of Management and Business Economics Vol. 3 No. 2 (2025): February
Publisher : CV Putra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58540/ijmebe.v3i2.763

Abstract

This study examines the trust of market participants by analysing the dynamics of transaction value as an indicator of the perception of changes in foreign and local ownership. This study discusses the difference in impact between institutional and individual ownership. This study involves five variables where transaction value is the dependent variable and foreign ownership and local ownership are the independent variables. We also reduce the independent variables into institutional (corporate) and individual forms, respectively. The results show that all independent variables have a significant impact on transaction value but only individual local ownership has a negative direction.
Market Reactions To Domestic And Global Policy Events: An Event Study Of The Indonesian Capital Market In Early 2025 Said Aryonindito; Saskia Salmana Dahyar; Adisti Gilang Cempaka; Vecco Suryahadi Saputro
International Journal of Management and Business Economics Vol. 4 No. 1 (2025): October
Publisher : CV Putra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58540/ijmebe.v4i1.1011

Abstract

This study examined the reactions of the Indonesian capital market to selected domestic and global policy events during January–February 2025, a period marked by the early phase of a new administration and heightened policy uncertainty. Using an event study approach, the analysis focused on five key events: the implementation of the Biodiesel B40 policy, the announcement of a foreign exchange retention requirement for export earnings, the Federal Open Market Committee (FOMC) statement, the release of January 2025 inflation data, and Bank Indonesia’s monetary policy decision. Results indicated that the Biodiesel B40 policy and low inflation release generated positive sentiment, reflected in rising prices, higher trading activity, and increased foreign buying. Conversely, the export earnings retention policy triggered negative market responses, particularly increased foreign selling in export-oriented sectors. Findings suggested that the market displayed characteristics of semi-strong form efficiency, responding promptly to public information but with some delayed adjustments. The study concluded that both domestic and global policy events significantly shaped short-term market dynamics, though reactions varied by event type. Future research was recommended to employ statistical tests on abnormal returns and trading activity for stronger empirical validation