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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Aplikasi Bisnis
Erna Hidayah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH KUALITAS PENGUNGKAPAN INFORMASI TERHADAP HUBUNGAN ANTARA PENERAPAN CORPORATE GOVERNANCE DENGAN KINERJA PERUSAHAAN DI BURSA EFEK JAKARTA Erna Hidayah
Jurnal Akuntansi dan Auditing Indonesia Vol. 12 No. 1 (2008)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

        Good corporate governance is a principle that guide and control companies to achieve balance between companies' strength and authority in reporting to shareholders and stakeholders. Companies that have applied corporate governance and have better disclosure quality, will be more trustworthy to creditors and investors and therefore their share are more liquid and share price will be increased. Overall, the market performance will be better.        This research will try to prove whether application of good corporate governance will influence the market performance, and whether information disclosure quality is the moderating variable for those two variables.        The disclosure quality is measured by using compulsory disclosure index and information reporting punctuality. Meanwhile, corporate governance application is measured by using CGPI value of IICG survey results, and companies' performance is measured by using Tobin's Q value. Statistical method used in this research is linear regression and interaction test. Research sample is companies listed in Jakarta Stock Exchange and participated in the survey done by IICG in 2001-2004.        Based on the hypotheses test, it can be concluded that the companies’ market performance is not affected by Corporate Governance application. Moreover, it can be proved that compulsory disclosure index and information reporting punctuality are not the moderating variable that can influence the relationship between corporate governance application and the companies’ performance.        This demonstrates that Indonesian market has not paid much attention to the application of corporate governance, or, there is a possibility that the market’s respond to the information of corporate governance application does not happen instantly or in short term (next 1 year), but it takes longer time and more information on corporate governance application in several years.Key words: corporate governance, compulsory disclosure index, information reporting punctuality, Tobin’s Q value
Analisis Pengaruh Karakteristik Perusahaan Terhidap Pengungkapan Tanggung Jawab Sosial Perusahaan dalam Laporan Tahunan Perusahaan Manufaktur yang Terdaftar di BEI Periodie 2009-2010 Erna Hidayah; Windi Pamungkas
Jurnal Aplikasi Bisnis Volume 13 Nomor 9, September 2012
Publisher : Jurnal Aplikasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol13.iss9.art2

Abstract

This study aimed to analyze the effect offirm characteristcs on the disclosure ofcorporate social responsibility. The characteristics are proxied by the management ownership, leverage, size of the company and the profitability. While the disclosure of corporate social responsibility is proxied by CSR Index. The samples of thisresearch were 48 manufacturing companies. Based on the hypothesis test, it was found that ownership management and profitability did not significantly affect the disclosure of corporate social responsibility while leverage variable and firm size significantly affected the disclosure ofcorporate social responsibility.
Co-Authors Windi Pamungkas