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Hermanto Hermanto
Fakultas Ekonomi dan Bisnis Universitas Mataram, Indonesia
Economics, Econometrics & Finance

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Pengaruh Corporate Governance Terhadap Luas Pengungkapan Integrated Reporting dan Implikasinya terhadap Nilai Perusahaan Lucky Mandalika; Hermanto Hermanto; Lilik Handajani
E-Jurnal Akuntansi Vol 30 No 3 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i03.p01

Abstract

The objective of this study is to analyze the effect of corporate governance on the extent of integrated reporting (IR) disclosure and its implications for corporate value in public companies for the 2017-2018 period. Corporate governance is proxied by the proportion of independent commissioners, audit committee expertise, frequency of audit committee meetings, institutional ownership, and foreign ownership.The results showed a significant positive effect on the frequency of audit committee meetings on IR disclosure area. Meanwhile, there is no influence of the proportion of independent commissioners, audit committee expertise, institutional and foreign ownership on the extent of IR disclosure. Other findings also reveal that there is no influence of IR disclosure on corporate value. For managers, this research implies IR disclosure to improve company performance. For investors, IR are expected to help in making investment decisions. Keywords: Integrated Reporting; Corporate Governance; Corporate Value.
Pengaruh Dewan Komisaris, Komite Direksi dan Enterprise Risk Management Disclosure terhadap Nilai Perusahaan Diani Lestari; Budi Santoso; Hermanto Hermanto
E-Jurnal Akuntansi Vol 30 No 4 (2020)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2020.v30.i04.p12

Abstract

This research analyzes whether there is an effect of board commissionaire, risk management committee as one of board od director’s committee and enterprise risk management disclosure towards firm value. The sample of this research is 31 financial companies listed in Indonesia Stock Exchange for the period 2016-2018. Regression analysis of panel data with the random-effect model was applied to analyze the data. The results show the risk management committee has a negative and significant effect on the firm value, whereas the effect board of commissionaire and enterprise risk management disclosure towards firm value does not significant. The result of this research is can be used as a consideration for the management and the regulator to encourage companies to established risk management committees for effective implementation risk management. Keywords: Board Of Commissionaire; Risk Management Committee; Enterprise Risk Management Disclosure; Firm Value.
Determinan Akuntabilitas Pengelolaan Keuangan Daerah dengan Sistem Pengendalian Intern sebagai Variabel Moderasi Sinta Anggraini; Hermanto Hermanto; Siti Aisyah Hidayati
E-Jurnal Akuntansi Vol 31 No 8 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i08.p01

Abstract

This study aims to analyze the effect of financial statement presentation, financial statement accessibility, and commitment to financial management accountability moderated by internal control system. The population of this research is 32 OPD, 40 DPRD members, and 20 Mataram City government NGOs. The results show that the internal control system strengthens the presentation of financial statements and commitments, but weakens the accessibility to financial accountability. The implication of this research can provide input for local government to make further policies related to regional financial management. Keywords: Presentation of Financial Statements; Accessibility of Financial Statements; Organizational Commitment; Accountability of Regional Financial Management; Internal Control System.
Co-Authors Budi Santoso Diani Lestari Lilik Handajani Lucky Mandalika Sinta Anggraini Siti Aisyah Hidayati