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All Journal Jurnal Akuntansi Aktual SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS
Tarsisius Renald Suganda
Ma Chung University
Economics, Econometrics & Finance Social Sciences

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Studi Corporate Information Transparency on the Internet (e-CTI) pada Bursa Efek Indonesia, Malaysia dan Singapura Ruben Tanujaya; Tarsisius Renald Suganda; Dian Wijayanti
Jurnal Akuntansi Aktual VOLUME 7, NOMOR 2, JULI 2020
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v7i22020p107

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh faktor makro dan mikro terhadap e-CTI di tiga negara yaitu Indonesia, Malaysia, dan Singapura. Alasan pemilihan ketiga negara tersebut karena besarnya investasi asing yang masuk ke Indonesia pada tahun 2017. Adanya kerjasama Indonesia Malaysia Singapura – Growth Triangle (IMS-GT) menyebabkan Singapura dan Malaysia sebagai investor paling dominan di Indonesia. Sampel penelitian adalah 65 perusahaan yang terdaftar di indeks paling likuid pada ketiga bursa efek. Hasil penelitian membuktikan jika banyaknya dewan direksi ternyata berpengaruh positif pada e-CTI. Karena adanya lebih banyak dewan direksi akan meningkatkan kemampuannya dalam mendorong manajemen untuk lebih transparan. Hal ini didorong dengan tugas dan tanggung jawab dewan direksi terhadap pemegang kepentingan yang tertera pada peraturan ketiga negara. Adanya revolusi industri 4.0 merupakan faktor lain yang memudahkan dewan direksi dalam memenuhi tanggung jawab dan tugasnya The purpose of this study is to analyze the influence of macro and micro factors on e-CTI in three countries namely Indonesia, Malaysia, and Singapore. The reason for the selection of the three countries was due to large foreign investment entering Indonesia in 2017. The agreement of Indonesia Malaysia Singapore –Growth Triangle (IMS-GT) made Singapore and Malaysia as the most dominant investors in Indonesia. The research sample consist of 65 companies listed on the most liquid indexes on the three stock exchanges. The result showed that the total board of directors had a positive effect on e-CTI. It concludes that the existence of more boards of directors will increase its ability to encourage management to be more transparent. This is driven by the duties and responsibilities of the board of directors stated in the regulations of the three countries. The existence of a industrial revolution 4.0 is another factor that facilitates the board of directors in fulfilling their responsibilities and duties.
Annual Report Readability, Value Relevance, and Agency Costs: The Moderating Role of Analyst Coverage Rhenaldy Pius Wicaksono; Tarsisius Renald Suganda; Rino Tam Cahyadi
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 10, No. 3, September 2026
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v10i3.249-264

Abstract

Excessive information asymmetry can generate agency costs that reduce operational efficiency. Enhancing annual report readability and accounting information relevance is expected to reduce asymmetry and suppress agency costs, while analyst coverage may influence this effectiveness through external monitoring. In Indonesia, the absence of readability standards causes variations in disclosure quality. This study examines the effects of annual report readability and value relevance on agency costs, and the moderating role of analyst coverage. Readability is measured using total pages, word count, and the Fog Index, while value relevance is proxied by the association between market value and EPS, BVPS, and OCFPS. Agency costs are represented by asset turnover and operating expense ratios. The sample consists of 80 non-financial firms listed on the Indonesia Stock Exchange from 2019–2024, analyzed using panel data regression. The findings show that readability increases agency costs, value relevance reduces them, and analyst coverage weakens the positive readability and agency costs relationship and strengthens the value relevance effect.
Co-Authors Dian Wijayanti Rhenaldy Pius Wicaksono Rino Tam Cahyadi Ruben Tanujaya